PROPERTY TAX ASSESSMENTS & APPEALS IN CT

Property Tax Appeals 2017_02

The deadline within which to file an appeal to the Board of Assessment Appeals is quickly approaching and, for this calendar year, must be received on or before February 17th.**  If an application for appeal is not filed with the Board of Assessment Appeals on or before February 17th, then you may lose your right to appeal your property tax assessment for that particular assessment year.

Real and personal property is assessed by towns and cities as it exists as of October 1st of each year, and the assessed value represents seventy (70) percent of the market value of the property as of October 1.  The assessor for each town and city publishes the total amount of the assessed property, as it exists as of October 1st, and publishes it as part of the Grand List for each town and city, on or before January 31st of the following year.  Once you receive your Notice of Assessment following a revaluation of your property, which notice should include the value of the property prior to and after the change and information detailing how to file an appeal with the board of assessment appeals, you have until February 17th within which to file your application for appeal in order to appeal your property tax assessment for that particular assessment year.  If you choose to appeal, then you would also need to appear before the Board of Assessment Appeals at a hearing, which hearing normally takes place during the month of March, but could take place later than March if an extension is granted.  Upon receiving a written decision from the Board of Assessment Appeals, you must file an appeal with the Connecticut Superior Court within two (2) months from the date of the decision.  If the Board does not conduct a hearing, then you would similarly have to file an appeal within two (2) months from the date of being notified that a hearing will not be held.  If you do not file an appeal within that two (2) month period of time, then you will lose your right to appeal your property tax assessment for that particular assessment year.

In summary, if you are looking to appeal your property tax assessment, you must keep in mind the February 17th deadline within which to file your application for appeal with the Board of Assessment Appeals, and you must similarly be aware of the two (2) month period of time within which to appeal to the Superior Court from the date of the decision from the Board of Assessment Appeals.  It is crucial to follow these deadlines in order for you to preserve your rights to appeal your property tax assessment for that particular assessment year.  General Statutes §§ 12-111, 12-117a and 12-119.

**(PLEASE NOTE THAT GENERAL STATUTES § 12-111 REQUIRES THAT ALL TAX APPEALS BE FILED OR ON BEFORE FEBRUARY 20th, HOWEVER, PRESIDENT’S DAY FALLS ON MONDAY, FEBRUARY 20, 2017, AND MUNICIPAL OFFICES WILL LIKELY BE CLOSED.  AS SUCH, ANY APPEAL TO THE BOARD OF ASSESSMENT APPEALS SHOULD BE FILED THIS YEAR ON OR BEFORE FRIDAY, FEBRUARY 17, 2017).

One Comment

  1. avatar Teresa M Sirico
    Posted February 14, 2017 at 8:43 pm | Permalink

    pERSON APPEALING MUST REALIZE THE DATE THE EVALUATION IS BASED UPON. I BELIEVE THAT IS SIGNIFICANT.

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