SB00363

Connecticut SB00363 allows municipalities to impose assessments on vacant commercial properties in defined districts.

Connecticut SB00363 permits municipalities to impose a commercial vacancy assessment of five dollars per square foot on vacant commercial properties in defined districts. The bill defines "vacant" as not occupied or actively used for more than 180 days in an assessment year. Municipalities can adopt ordinances to impose this assessment on properties zoned for commercial use and not used for residential purposes. The assessment is due on the same date as real property taxes and can be appealed. The act takes effect on October 1, 2026.