The Board of Assessment Appeals (BAA) is an official municipal agency, which is composed of 3 members who are elected. It is designed to serve as an appeal body for Taxpayers who believe that Town Assessor’s Office has erred in the valuation of their properties or erroneously denied them exemptions. There are no fees for the appeal process and Taxpayers are not required to be represented by Counsel.
The Board of Assessment Appeals considers appeals for Real Estate, Business Personal Property (including unregistered and out of state motor vehicles) and Connecticut Registered Motor Vehicles in the month of March for the preceding October 1 Grand List only. According to Connecticut State Statute §12-111, for an appeal to be considered, a written petition must be submitted on the approved application to the Assessors on or before February 20th (postmarks are not accepted). If February 20th falls on a holiday or weekend the last day to appeal is the preceding business day. 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.
The hearing will be scheduled in March. You must appeal in person; if you cannot attend the session you can appoint an agent to represent you. This must be done prior to the hearing for the BAA to listen to the appeal. The BAA must conclude its duties by March 31st and send each taxpayer a letter showing the results of the hearing. Any aggrieved taxpayer may appeal to Superior Court within 60 days from the date of the hearing results.
Real Estate Appeals: Real estate assessments reflect 70% of the market value as of the last revaluation date (October 1, 2012). Any sales/appraisal information dated after the revaluation date will not be considered.
Business Personal Property Appeals: If a business has not filed a Personal Property Declaration to the Assessor’s Office, please remember to bring a completed declaration and submit to the Board. Failure to do so would prevent the BAA from acting on your appeal.
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. The Board may request each Taxpayer complete and submit a petition and submit it prior to September 1. The registered vehicle owner (or appointed agent) would need to bring a filled out petition to the appeal 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 listed on this web page each year once they are determined by the BAA.