Board of Assessment Appeals

A Guide to the Assessment Appeals Process

Hearing Dates

• MARCH
  • Personal Property, Real Estate, Supplemental Motor Vehicle
  • Application due date: February 20
  • Dates of Hearings: listed on the Important Date page
• SEPTEMBER
  • Motor Vehicle
  • Applications accepted in July and August
  • Date of Hearing: listed on the Important Date page

Forms

• Assessment Appeal Application
  
• Motor Vehicle Assessment Appeal Application
  

February-March Process

Personal Property, Real Estate, Supplemental Motor Vehicles on the October 1 Grand List; payable in July.

The Board of Assessment Appeals meets during the Month of March to hear these appeals.

1. A written appeal to the Board of Assessment Appeals must be received in the Assessor’s Office no later than February 20th. Please complete an Application for each Real Estate Parcel, Motor Vehicle or Personal Property Account you wish to bring before the Board.
2. Each application must be completed in full.
3. A letter will be sent to the appellant with assigned date and time. Hearings are held in the month of March. If the owner cannot appear at the given time, an agent can appear on his/her behalf. An Owner’s Authorization Form must be submitted prior to or at the time of hearing.
4. Each hearing is ten minutes long. Be prepared to present your appeal in this amount of time. A decision of your hearing will not be made at this designated time.
5. The appellant claiming a grievance must provide information necessary to substantiate any adjustment the Board may make in accordance with the law (§ 12-114).
6. The Board will respond to your specific concerns and comparison. You will be appealing the value, not the taxes.
7. The Board must reveal in writing, the final decision of the appeal. This notification will be mailed to the appellant.
8. If you are not in agreement with the final decision of the Board, you have the right to appeal to the Superior Court. (§ 12-117a). The taxpayer bears the burden of establishing that the Assessor has over-assessed its property. The appeal is not the value of separate segments of the taxpayer’s property, but rather the ascertainment of the true and actual value of the taxpayer’s property.

September Process

Motor Vehicles on the October 1 Grand List; payable in July.

The Board of Assessment Appeals meets during the Month of September to hear these appeals.

1. A written appeal to the Board of Assessment Appeals must be received in the Assessor’s Office in July-August. Please complete the Application for each Motor Vehicle.
2. Follow the procedure above from step #2.

Important New Legislation Regarding Motor Vehicle Effective October 1, 2024 

Board of Assessment Appeals pursuant to Section 12-111 of the CT General Statutes:

• Motor vehicles are assessed based on MSRP without factors such as high mileage, salvage vehicles, and rebuilt titles.
• CGS 12-71b (g)(2): For assessment years commencing on or after October 1, 2024, said owner may appeal the determination of the manufacturer's suggested retail price used to assess a motor vehicle to the Board of Assessment Appeals next succeeding the date on which the tax based on such assessment is payable, and thereafter, to the Superior Court as provided in section 12-117a. If the amount of such tax is reduced upon appeal, the portion thereof which has been paid in excess of the amount determined to be due upon appeal shall be refunded to said owner.