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Connecticut · How-To Guide

How do I appeal my property tax assessment?

Town Assessor (informal review) / Board of Assessment Appeals - BAA (formal appeal, town level) / Connecticut Superior Court (judicial appeal)
Step by Step

How to do it

  1. Review your assessment notice when received - Connecticut assessments are based on 70% of fair market value; the Grand List is set as of October 1 each year; revaluation notices are typically mailed in November or December
  2. Contact the Town Assessor informally first - an informal meeting with the assessor before the BAA deadline is recommended and often resolves disputes without formal filing
  3. File a written appeal with the Town's Board of Assessment Appeals (BAA) by the statutory deadline of February 20 (standard deadline); some towns extend to March 20 - verify with your specific town assessor
  4. The BAA application form is obtained from the Town Assessor's office
  5. Gather supporting evidence: recent appraisal, comparable sales data, market analyses, photos of property condition
  6. BAA hearing typically held in March (or April for towns with extended deadlines); the BAA hearing is not a court proceeding; you present your evidence informally
  7. Receive the BAA's decision (typically within a few weeks of the hearing)
  8. If unsatisfied with BAA decision: appeal to Connecticut Superior Court within two months of the date the BAA mails notice of its action
Details

What you need to know

Required Docs
  • Completed BAA appeal application form (obtained from Town Assessor)
  • Supporting evidence: recent appraisal, comparable sales, market analysis, photos
  • Property parcel ID and current assessment notice
Fee
No fee for BAA appeal; Superior Court appeal involves filing fees and typically requires a certified real estate appraisal APPEAL DEADLINE: February 20 (standard) or March 20 (extended - verify with your town); no exceptions BAA HEARING: Typically March (standard) or April (extended deadline towns) SUPERIOR COURT: Must file within two months of BAA decision mailing date ONLINE OPTION: Some towns accept BAA applications by mail or email; most require in-person or mailed forms WHERE TO GO: Town Assessor's office (forms and informal review); Town Clerk (to determine BAA meeting schedule); Connecticut Superior Court (judicial appeal)
Online Option
Some towns accept BAA applications by mail or email; most require in-person or mailed forms
Where to Go
Town Assessor's office (forms and informal review); Town Clerk (to determine BAA meeting schedule); Connecticut Superior Court (judicial appeal)
Connecticut Notes

Important state-specific details

  • Connecticut assesses property at 70% of fair market value - your appeal should focus on the full fair market value, which the assessor then multiplies by 70% to get the assessed value.
  • Connecticut mandates revaluation every 5 years; the value set at revaluation remains constant for 5 years (barring appeal, demolition, or improvements). Appealing in the first year after revaluation provides the greatest savings - a successful appeal saves taxes for the remaining years of the 5-year cycle.
  • Connecticut law allows most taxpayers to appeal annually even without a revaluation - if you missed a prior year's deadline, you can still appeal in a subsequent year.
  • Superior Court appeals require a certified real estate appraisal; the court applies a strict standard - the BAA route is much more accessible for residential property owners.
  • Motor vehicle tax appeals have a different deadline - contact your town assessor for specifics.
Official Source

State office contact

State Office
Connecticut Office of Policy and Management (assessment guidance) - portal.ct.gov/opm; Town Assessor (varies by town - 169 towns)