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1. What is the easiest way to file an appeal?

1. What is the easiest way to file an appeal?

The easiest way to file an Appeal is to use the interactive form which is available online in February. (The 2023 filing period has closed as per CGS Sec.12-11.)

2. If I cannot file on-line can I print out an Appeal form?

If you cannot fill out the Interactive Form, you can print out a paper form. To print out the paper form click on the link, which will be available during the February 2024 filing period.

Forms for the 2023 filing period received after 5 p.m. on Feb. 21, 2023, can not be accepted for the 2023 filling period.

3. When can an appeal be filed?

Petition to the Board of Assessment Appeals hearing applications were due on February 21, 2023 at 5:00 PM.

4. When will hearings be held?

Hearings for Real Estate and Personal Property assessments will be held in person, by appointment, in the Evaristo Room (3^rd floor) Greenwich Town Hall beginning March 1, 2023.

Hearings for Motor Vehicle assessments will be held in September of 2023 between 5:00 PM and 7:00 PM.  No appointment is necessary.

5. Can a substitute attend the hearing?

If a real estate, personal property or motor vehicle owner is unable to appear on a scheduled date or time, a substitute may appear with a letter of authorization.

6. What is a Mill Rate?

A mill is equal to $1.00 of tax for each $1,000 of assessed value. To calculate property tax, multiply the assessment of the property by the mill rate and divide by 1,000. For example, real estate with an assessed value of $665,000 ($950,000 true and actual value) located in a municipality with a mill rate of 11.590 would be taxed at $7,707.35 per year.  A motor vehicle with an assessed value of $19,600 ($28,000 true and actual value) located in a municipality with a mill rate of 11.590 would be taxed at $227.16.

7. How is a Mill Rate determined?

During May of each year the Greenwich Board of Estimate and Taxation determines the mill rate for the upcoming fiscal year. (By statute, all Connecticut cities and towns have a uniform fiscal year which runs from July 1 through the following June 30.) (CGS 7-383). The mill rate is determined by dividing the amount of revenue required by the Town (determined during the January through May budget process) by the total assessed value of all taxable property. Under Connecticut law assessed value of property must be 70% of present true and actual value. (CGS 12-62a)

8. 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.

9. Can a current owner, who was not the owner on the October 1 assessment date file an appeal?

An appeal may be filed by a new owner if the title was transferred after the October 1 assessment date.

10. Can the Board of Assessment Appeals grant exemptions? Can exemptions be granted retroactively?

Exemptions may only be granted for the current Grand List year. Exemptions may be granted for disabled veterans whose proof of disability was not filed by the October 1^st deadline. Exemptions may be granted for the following property owners whose application for exemption the Assessor has denied: A scientific, educational, literary, historical, charitable, agricultural, or cemetery organization that claims property tax exemption under provisions of CGS §12-81 and files a tax exempt statement with the Assessor or Board of Assessors (CGS §12-89) and a farmer or group of farmers applying for tax exemptions for farm machinery, horses or ponies owned in the state. (CGS §12-91)

11. Can the Board of Assessment Appeals adjust a real estate assessment more than once between Grand Lists that are within the same revaluation cycle?

The Board of Assessment Appeals will only grant one adjustment in any five-year revaluation time period.  The Assessor may subsequently adjust an assessment during the revaluation cycle: a) to comply with a court order, b) to reflect an addition for new construction, c) to reflect a reduction for damage or demolition, d) to correct a factual error by issuance of a certificate of correction or e) to reflect a change of use of the property. (CGS §12-111) If an adjustment is made by the Assessor, a taxpayer may then re-apply to the Board of Assessment Appeals. The Board of Assessment Appeals may then grant a second reduction during the same revaluation cycle.

12. Can the Board of Assessment Appeals reduce a real estate assessment for which an inspection was denied by the homeowner?

While the Statute does not preclude the Board of Assessment Appeals from reducing an assessment for which an inspection has been denied, it is not recommended to maintain the goal of uniformly assessing property. Furthermore, case law has implied that the taxpayer has an obligation to cooperate with the Assessor regarding interior inspections.

13. Can the value of real estate be reduced based on a submitted appraisal? Does this take the place of an actual inspection?

The value of real estate may be reduced based on a submitted appraisal but it does not take the place of a physical inspection. In addition, appraisals should be reviewed by an expert in the matter who should ensure that the appraisal is credible, as of the date of the last revaluation, and for the intended tax appeal purpose.