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.

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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?