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 1st 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)

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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?