FAQ – Appealing Real Estate Assessments
What is the Board of Assessment Appeals?
The Board of Assessment Appeals is an official municipal agency. It is designed to serve as an appeal body for taxpayers who believe that town or city assessors erred in the valuation of their properties or erroneously denied them exemptions.
Who serves on the Board of Assessment Appeals?
The Board is composed of persons who have been either elected or appointed; the Boards enable taxpayers to be heard by their peers at no expense. No fees are charged for the appeal process. Furthermore, taxpayers do not have to be represented by counsel.
When can I file my appeal?
Applications for the Board of Assessment Appeals are available the beginning of January and must be submitted no later than February 20th.
Is there a specific appeal form?
Yes, application forms will be available in our offices or online at the Board of Assessment Appeals beginning February 1st.
Is there a specific letter of authorization or power of attorney form that needs to be completed by the property owner?
A letter of authorization is required by the Board if someone other than the Property Owner will be making the appeal.
Is the supporting evidence due when the appeal form is due?
All supporting evidence should be submitted at the time of the appeal hearing.
What type of evidence should be used?
The type of evidence necessary for an appeal varies depending on what a property owner deems to be the cause of the “erroneous” assessment. In the past property owners have presented appraisals, photographs, copy of deeds denoting easements or restrictions, as well as data on comparable properties in their neighborhoods. Please keep in mind that all values are based on the last revaluation date. All appraisals and/or comps should be based on the time period leading up to that date. Any documentation after October 2017 will not be considered.
What is the valuation date of the current assessment?
Last revaluation date was October 1, 2017
When is the next scheduled revaluation?
Currently scheduled for 2022
What if I do not agree with the decision of the Board?
As provided for by Connecticut General Statute Sec. 12-117a: Any person, including any lessee of real property who is bound under terms of his lease to pay real property taxes, claiming to be aggrieved by the action of the Board of Assessment Appeals, may, within two months of the date of the mailing of the notice of action, make application, in the nature of an appeal of the assessment list for the assessment year commencing October 1 of the Grand List Year, to the Danbury Superior Court, which shall be accompanied by a citation to the town to appear before said court.