Connecticut Supreme Court Affirms Victory for Town of Greenwich in Property Tax Appeal

Zabel Schellenberg, PLLC is pleased to announce a significant appellate victory on behalf of the Town of Greenwich before the Connecticut Supreme Court in Greenwich Retail, LLC v. Town of Greenwich, SC 21167.

In a decision officially released on August 18, 2026, the Connecticut Supreme Court affirmed the judgment of the Appellate Court, and the underlying trial court judgment, in favor of the Town of Greenwich in a municipal property tax appeal concerning the application of Connecticut General Statutes § 12-63c.

The case addressed an important question for Connecticut municipalities and property owners: whether a municipal tax assessor satisfies § 12-63c by mailing a required income and expense disclosure form to a property owner's last known address when the property owner does not actually receive the form.

The Supreme Court concluded that actual receipt is not required. Rather, when an assessor mails the form to the last known address provided by the property owner, the assessor fulfills the statutory obligation to provide the form. The Court further recognized that property owners are in the best position to know their current mailing addresses and bear responsibility for keeping municipalities informed of address changes.

The dispute arose after Greenwich's assessor mailed an income and expense information request and accompanying form to the address reflected in the Town's records for a commercial property located at 310 Greenwich Avenue. The property owner's management company had relocated several years earlier, and the form was not actually received. After the required information was not timely submitted, the assessor imposed the statutory penalty provided by § 12-63c(d), equal to a ten percent increase in the property's assessed value.

The property owner challenged the penalty, arguing that the statutory phrase "on a form provided by the assessor" required actual receipt of the form. The Superior Court rejected that argument and entered judgment for the Town. The Connecticut Appellate Court affirmed in 2025, and the Connecticut Supreme Court subsequently granted certification to address the issue.

In affirming the judgment, the Supreme Court examined the language and structure of Connecticut's property tax statutes, as well as the legislative history of § 12-63c. The Court determined that the most plausible interpretation of "provided" requires an assessor to make the form available by reasonable means, but does not require proof that the property owner actually received it before the statutory penalty may be imposed.

The decision provides important guidance to Connecticut municipal assessors, municipalities, commercial property owners, and practitioners handling property tax matters regarding the administration of income and expense disclosure requirements under § 12-63c. The Court specifically held that mailing the required form and notice to a property owner's last known address satisfies the statute and principles of fundamental fairness under the circumstances presented.

Zabel Schellenberg Partner Owen T. Weaver represented the Town of Greenwich before the Supreme Court, with attorneys Jeremy A. Gustafson and Barbara M. Schellenberg on the brief.

The decision reflects Zabel Schellenberg's extensive experience representing Connecticut municipalities in property tax matters, municipal litigation, and appeals before Connecticut's appellate courts.

For more information about Zabel Schellenberg's Municipal and Government Law, Tax Appeals, or Appellate Advocacy practices, please contact our office.

Zabel Schellenberg previously reported on the Superior Court’s decision in favor of the Town in 2023. [Read our original case update here.]