Taxpayers who believe that the valuation of their property is not accurate can petition the Board of Assessment Appeals to have their assessment changed. Those that are denied an exemption or Farm Status may also appeal.
The process for appealing assessments is strictly guided by State Statutes. When filing and pursuing your appeal, it is necessary to comply with all Rules of the Board and the statutes. You are strongly encouraged to become familiar with the process and read the Helpful Hints prior to filing your petition.
The Board of Assessment Appeals hears appeals on Real Estate, Business Personal Property, Motor Vehicle, and Supplemental Motor Vehicle assessments during the month of March and on Motor Vehicles at a single meeting in September. State Law allows the Board to elect not to conduct hearings for commercial properties with an assessment over $1,000,000. For the Grand List year of 2023, the Board has voted to not hear these properties. If you wish to appeal a property that meets these criteria, you will need to file with the Superior Court directly.
March Appeals Process
1. Filing an Appeal
To be granted a formal appeal, the owner must file a petition with the Board of Assessment Appeals. Instructions for completing the petition form are listed on the form. Per State Statute, petitions must be completed, signed and received in the Assessor's Office by February 20, 2024 Postmarks cannot be accepted. Petitions along with supporting information may be emailed to firstname.lastname@example.org. A separate petition must be filed for each property being appealed. Click here for a copy of the petition form.
If you are appealing real estate, a copy of the property card should be submitted with the petition. If someone will appear on your behalf, you must submit a notarized Affidavit. The Affidavit form can be found here.
You are also encouraged to submit documents supporting your appeal at the time you submit your petition. Submitting them in advance allows the Board members the opportunity to review them prior to your hearing. All documents submitted during the process are public information and subject to the Freedom of Information Act. Supporting documents will not be returned.
You are encouraged to read the following Helpful Hints prior to formulating your case:
- Motor Vehicle Appeals - Helpful Hints
- Personal Property Appeals - Helpful Hints
- Real Estate Appeals - Helpful Hints
2. Notice of Hearing
The Assessor's Office, acting on the Board's behalf, will notify the petitioner by mail on or before March 1st indicating the date, time and place of the scheduled hearing. All hearings will be conducted during the month of March.
3. What to Expect at Your Hearing
Please arrive* at least 5 minutes early and report to the Assessor's Office upon your arrival. Bring a copy of all paperwork you have submitted, as well as any additional paperwork you wish to submit, to the hearing.
One or more members of the Board of Assessment Appeals will hear your appeal. You will be asked to raise your right hand, be sworn in and sign a statement saying your testimony and statements made in conjunction with this appeal are true. Your hearing will be recorded.
Each hearing is allotted just 15 minutes, so be prepared to explain your appeal succinctly and completely within that time. You are asked to present clear, strong, convincing evidence and exhibits to the board member. The board members may ask you questions during this process and will document your appeal.
The purpose of the hearing is to gather information on your appeal for subsequent discussion and decision by the Board at a designated "decision making" meeting. Decisions on appeals are not made at the hearing.
4. Decision Making Meetings
Your evidence and exhibits will be reviewed for accuracy and applicability by a quorum of the Board of Assessment Appeals at a decision making meeting. A decision will be made to 1) grant your appeal, 2) grant your appeal in part, or 3) deny your appeal. Adjustments to your valuation are at the discretion of the Board based on the evidence and exhibits presented as well as any other data available to the Board. The Board has the authority to increase an assessment as well as decrease it.
All board members making the decision will sign a decision sheet and return it to the Assessor's Office.
5. Notification of Decision
The Assessor's Office will notify you by mail of the results of your appeal. All decisions are recorded in the Board of Assessment Appeals meeting minutes.
6. Disagreement with the Decision
If, after receiving a decision from the Board of Assessment Appeals, you are still not satisfied with your valuation, you can make application for remedy to the Superior Court within 60 days from the date of the mailing of a Board of Assessment Appeals Action Notice (CGS 12-117a).
If your appeal was denied and you choose not to apply to Superior Court, you may appeal to the Board of Assessment Appeals the following year. If your appeal was granted or granted in part, and you choose not to apply to Superior Court, you must wait until the next revaluation cycle to appeal again.
September Appeals Process (motor vehicles only)
Motor vehicle assessments billed in July may be appealed at the September Motor Vehicle Hearings of the Board of Assessment Appeals. These hearings and deliberations are held on a single day on September 6, 2023 between 5:00pm and 6:00pm at the Old Town Hall. Meeting location and time will be listed on the Town Meetings calendar as well as on the meeting agenda when posted.
Advanced filing of a petition is requested but not required. Notices are sent out within 10 days of the meeting.
Contact the Assessor's or Town Clerk's Office for additional meeting information.
The following files and documents are related to the Appeals Process:
Assessment Appeal Petition Form - Form to submit to the Board of Assessment Appeals to appeal an assessment.
BAA Affidavit Form - Submit this form if you as the Property Owner wish to have someone else (i.e. an authorized agent) represent you at your Appeal Hearing
Helpful Hints - Real Estate Appeals - Hints for preparing for a Real Estate Appeal
Helpful Hints - Personal Property Appeals - Hints for preparing for a Personal Property Appeal
Helpful Hints - Motor Vehicle Appeals - Hints for preparing for a Motor Vehicle Appeal
Current year appeal files - All current year appeal back up documentation
Who to Contact
If you have questions on the Assessment Appeals process, scheduling questions, etc. please contact the Assessor's Office. Contact information for the Board of Assessment Appeals can be found here.