Appeals of valuations set by the Assessor may be made to the Board of Assessment Appeals. Appeals of valuations determined by the Board of Assessment Appeals must be made to Connecticut Superior Court.
Appealing Assessment to the Board
Appeals of valuations set by the Assessor may be made to the Board of Assessment Appeals, which is a three-member body, elected to four year terms which are staggered.
The Board meets in March each year to hear appeals on the prior October 1st (assessment date) grand list* which is filed by the Assessor each January 31st following the assessment date. For example the Board would meet in March 2015 for assessments listed on the October 1, 2014 grand list for which tax bills will be issued in July 2015.
The March meetings are for appeals on all types of property: real estate, motor vehicle, and personal property which are listed on the October 1st grand list preceding the meeting, as well as supplemental motor vehicle tax bills issued in January preceding the meetings.
To appeal an assessment at the March hearings, a written request to appeal must be filed in the Assessor’s office no later than February 20th at 4:30pm. The request must contain certain information about the appellant, the owner, and the property for which the appeal is being submitted. A request must be submitted for each property to be appealed before the Board.
For the convenience of the appellant, Request to Appeal forms are available in the Assessor's Office and above as of February 1, 2015.
Note: Failure to file a written appeal application by the February 20th deadline will disallow the appeal for that year. No exceptions can be made to the deadline requirement. In years when the Assessor requests an extension for filing the grand list, the appeal date is extended until March 20th, and the hearings are held during the month of April.
The Board will meet on February 20, 2015 to review appeals filed by February 20, 2015. Currently dates are set for March 10, 2015; March 17, 2015; and March 20, 2015. Applicants will receive an appointment time if appication is made in person. Applications received by mail will be notified by mail no later than March 1, 2015.
All Board appeals are by appointment only and are informal. Taxpayers are given 10 to 15 minutes to present evidence to support their claim that their property is overvalued. The entire Board may hear an appeal, or an individual member of the Board may hear the appeal to present the facts to the entire Board for deliberation at a different time. Appellants are notified of the Board's decision within one week of the final decision.
The application to appeal an assessment must contain certain information and items. The minimum requirements are:
- Property owner’s name
- Name and position of the person signing the appeal application
- Description of the property
- Name and address of the person to whom correspondence is to be sent
- Reason for the appeal
- Appellant’s estimate of value
- Signature of the property owner or that of his duly authorized agent (attach authorization)
- Date on which the appeal application is signed
- The application must be received by the Assessor’s Office no later than 4:30pm on February 20th.