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Board of Assessment Appeals

Board of Assessment Appeals

  • Janet Lavero (D), Chair                                                                               
  • Timothy Murawski (R)
  • Elizabeth Wollenberg (R)

Assessment Appeal Application – assessment appeal Application.pdf

Overview

  • The Board of Assessment Appeals is comprised of three members who hear the appeals of Real Estate, Business Personal Property and Motor Vehicle Assessments. The Board is designed to serve as an appeal body for Taxpayers who believe that the 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.
  • Real Estate, Business Personal Property & Supplemental Motor Vehicle appeal hearings are held in the month of March each year, while Motor Vehicle appeal hearings are held exclusively in September.

March Hearings

  • The Board of Assessment Appeals meets annually in the month of March to hear appeals for the current year Grand List Real Estate and Business Personal Property Appeals. A written appeal must be submitted before the 20th of February. The written appeal must include the property owner's name, name and position of the signer, description of the property being appealed, name and mailing address for all correspondence to be sent to, the reason for the appeal, appellant's estimate of value, the signature of the property owner or duly authorized agent, and the date of the signature.
  • Applicants should make sure they bring all evidence supporting their estimated value to the hearing. This includes photographs, measurements, appraisals, or any other evidence that may support the applicant's estimated value.
  • Appeals will be denied if the applicant fails to attend the hearing.
  • An applicant can appeal a BAA decision to the Superior Court within two months of date of the mailing of the notice by BAA.

September Hearings

  • The BAA exclusively hears assessment appeals for motor vehicles in the month of September. Motor Vehicle owners who wish to appeal the assessment on their vehicles must appear at the September meeting of the Board of Assessment Appeals.  The Board of Assessment Appeals will meet during a scheduled day in September to hear appeals regarding motor vehicle accounts.   The date and time of the meeting will be available at the end of August.  Call the Assessor's office then to get that information.   
  • Motor Vehicle appeal hearings are on a first come, first served basis only, no appointments will be given.
  • Important changes to what you can appeal:
    New Motor Vehicle Legislation Effective October 1, 2024, the State of Connecticut has changed the way motor vehicles are valued. Under CGS 12-71b(g)(2), for assessment years commencing on or after October 1, 2024, only the manufacturer's suggested retail price (MSRP) can be used to assess motor vehicle value.  This means that factors such as high mileage, vehicle condition, salvage or rebuilt status, and similar considerations previously used are not grounds for appeal by law.

Written notification of the results of the appeals will be sent within one week after such determination has been made.

An applicant can appeal a BAA decision to the Superior Court within two months of date of the mailing of the notice.