BOARD OF ASSESSMENT APPEALS
The Board of Assessment Appeals considers appeals for real estate, business personal property and motor vehicles in the month of March. According to Connecticut State Statute §12-111, for an appeal to be considered, a written application must be submitted to the Assessors on or before February 20th. The application must be in the Assessor's Office and not be postmarked on or before February 20th. You do not get extra days to file if February 20th falls on a weekend.
However, the Board of Assessment Appeals may decide not to hear an appeal "...for any commercial, industrial, utility or apartment property with and assessed value greater than $1,000,000". Once all the applications are submitted, the owner (or appointed agent) will be notified of the date and time of the hearing.
Real Estate Appeals: Please remember all real estate assessments are as of the last revaluation date. Any sales/appraisal information dated after the revaluation date will not be considered.
Business Personal Property Appeals: Please remember to bring a filled out declaration of Personal Property to be submitted to the Board.
Motor Vehicle Appeals: Please be sure to bring your vehicle with you. If there is no vehicle present, the Board may decide not to hear your case. Also be sure to bring any other pertinent information to show the Board, such as salvaged/rebuilt titles or odometer disclosure statements.
The Board of Assessment Appeals also meets in September for motor vehicle appeals (only). The September appeals are on a first come first serve basis so there is no application due date. The registered vehicle owner (or appointed agent) would need to bring a filled out application to the appeals with the said motor vehicle and any other information to support their claim that the assessment is too high. The dates and times of the September appeals are available in the Assessor’s office and will be posted in the newspaper.
If you are not satisfied with the determination of the Board of Assessment Appeals, you can only appeal their action to SUPERIOR COURT. This must be done within two months of the mailing of the notice of the action of the Board of Assessment Appeals.
If you choose to directly appeal your assessment to SUPERIOR COURT without recourse to the Board of Assessment Appeals, you must appeal to Superior Court within one year from the date as of which the property was last assessed