Conn. Gen. Stat. § 12-62m
Sec. 12-62m. Reports of assessed valuation of property in towns phasing in revaluation.
(b) If the legislative body of a town elects to phase in real property assessment increases with respect to a revaluation effective on or after October 1, 2006, pursuant to section 12-62c , or pursuant to section 12-62a of the general statutes, revision of 1958, revised to January 1, 2005, with respect to a revaluation effective on or before October 1, 2005, the grand list furnished, pursuant to section 7-328 , to the clerk of any district, as defined in section 7-324 , shall reflect assessments based upon such phase-in for each assessment year during which such phase-in is effective.