Connecticut Real Property Tax Appeals: Board of Assessment Appeals Deadline Reminder
By: Philip C. Pires and Jason A. Buchsbaum
Connecticut law requires that municipalities assess properties at 70% of their fair market value as of the revaluation date. Revaluations often lead to significant changes in assessments, which may result in homeowners and businesses paying more than their fair share in property taxes. As numerous municipalities finalize their revaluations, taxpayers should remember that the deadline to appeal their tax assessment to the local Board of Assessment Appeals is fast approaching on February 20, 2025. This deadline applies whether or not a municipality is currently conducting a revaluation. Municipalities completing their revaluations this year include: Bloomfield, Branford, Coventry, Mansfield, Monroe, New Fairfield, North Haven, Old Lyme, Putnam, Thompson, Tolland, Torrington, and Woodbridge. Taxpayers in these communities should carefully review their new assessment to determine whether they are being fairly assessed.
How to Appeal Your Property Tax Assessment in Connecticut
- Board of Assessment Appeals (BAA)
- File the Appeal Form: The first step in the process is for the taxpayer to submit a BAA appeal form to the local assessor’s office by the statutory deadline, February 20, 2025. Some municipalities may extend this deadline to March 20, 2025. The form should be filled out completely and signed, and any information requested by the municipality should be provided.
- Provide Supporting Evidence: The taxpayer may include supporting documents with the application, such as recent appraisals, market analyses, or comparable sales data. Even if you do not provide supporting evidence with your appeal form, you can provide such information at the time of your hearing.
- BAA Hearing Process: The BAA will typically hold a hearing on the appeal in March (or April for towns that have extended the deadline to file an appeal). The BAA hearing is not a court proceeding. There are no judges or strict rules of evidence. You may represent yourself or hire a professional, such as a tax appeal attorney or appraiser, to present your case. We recommend retaining an experience Connecticut tax appeal attorney to ensure that you make the best presentation possible to the BAA. The BAA can adjust the assessment up, down, or leave it unchanged. Their decision is communicated in writing to the taxpayer after the hearing.
- Appeal to Superior Court: If you are dissatisfied with the BAA’s decision, you can pursue a further appeal to the Connecticut Superior Court within two months of receiving notice of the BAA’s decision.
Special Considerations for Commercial and High-Value Properties
For commercial or industrial properties assessed over $1 million, the BAA may decline to hear the appeal, effectively denying it. In this situation, the taxpayer may appeal to the Superior Court without appearing before the BAA for a hearing. Also, once an appeal is filed in Superior Court, for any property assessed over $1,000,000 an appraisal must be filed with the Court within 120 days of filing the appeal to Court, unless the Court extends that deadline for good cause.
Missed Your Revaluation Year? You Can Still Appeal
A determination of a tax appeal sets the value of the subject property for the remaining years until the Town’s next revaluation. Therefore, the first year after a revaluation offers the greatest potential tax savings. However, Connecticut law allows most taxpayers to challenge their assessments annually. For example, if your property was revalued as of October 1, 2023, and you missed the February 2024 deadline, you can still file an appeal in February 2025 to achieve up to four years of tax savings. Municipalities that completed their revaluations as of October 1, 2023 include: Avon, Barkhamsted, Bethany, Bethlehem, Bolton, Burlington, Canton, Chaplin, Cheshire, Chester, Darien, East Granby, Eastford, Essex, Franklin, Hampton, Harwinton, Kent, Killingly, Lebanon, Litchfield, Lyme, Madison, New Canaan, New Hartford, New London, Norfolk, Norwalk, Norwich, Old Saybrook, Rocky Hill, Scotland, Sharon, Sherman, Suffield, Union, Washington, Watertown, Weston, Wethersfield, Willington, Windham, Windsor, Windsor Locks, and Woodbury.
Why Hire a Connecticut Tax Appeal Attorney?
Navigating a tax appeal can be challenging, especially for property owners unfamiliar with the process. An experienced tax appeal attorney can help you determine whether your assessment is excessive and whether an appeal is likely to succeed; compile appraisals, market data, and other supporting documents; and ensure your case is presented effectively before the BAA or in court.
At Cohen and Wolf, our Connecticut tax appeal attorneys are experienced in contesting property tax assessments across the state. Whether you are a homeowner or a commercial property owner, we can assist you with the Connecticut tax appeal process. Contact us today for a consultation with one of our experienced Connecticut tax appeal lawyers.
For more information about the Connecticut tax appeal process, check out our detailed guide to Connecticut tax appeals.
Philip C. Pires and Jason A. Buchsbaum are members of the Property Tax & Valuation Group at Cohen and Wolf, P.C. Phil and Jason regularly represent municipal, corporate, and individual clients in all aspects of commercial and municipal litigation, including property tax appeals.
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