Does the Board of Assessment Appeals adjust prior Grand List years?

The Board of Assessment Appeals hears appeals for the current Grand List year.  The following exceptions apply--a taxpayer whose assessment has changed as a result of: 1) Certificate of Correction (CGS §12-60), 2) Addition of new real estate construction (CGS §12-53a) or 3) As a result of an audit (CGS §12-53). Taxpayers with those circumstances may appeal to the succeeding Board of Assessment Appeals.

Show All Answers

1. When can an appeal be filed?
2. When will hearings be held?
3. Can a substitute attend the hearing?
4. What is a Mill Rate?
5. How is a Mill Rate determined?
6. Does the Board of Assessment Appeals adjust prior Grand List years?
7. Can a current owner, who was not the owner on the October 1 assessment date file an appeal?
8. Can the Board of Assessment Appeals grant exemptions? Can exemptions be granted retroactively?
9. Can the Board of Assessment Appeals adjust a real estate assessment more than once between Grand Lists that are within the same revaluation cycle?
10. Can the Board of Assessment Appeals reduce a real estate assessment for which an inspection was denied by the homeowner?
11. Can the value of real estate be reduced based on a submitted appraisal? Does this take the place of an actual inspection?