Can the Board of Assessment Appeals adjust prior Grand List years?
The BAA usually hears appeals for the current Grand List year only. However, with regard to adjustments, 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), may appeal to the next succeeding Board of Assessment Appeals.  

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1. When can I file my Appeal?
2. When will the hearings be held?
3. Can someone who is not the appellant of the property disputed appear before the BAA? If so, what do they need to provide?
4. Can the Board of Assessment Appeals adjust prior Grand List years?
5. Can a current owner, who was not the owner on the 10/1 assessment date, file an appeal and appear before the BAA?
6. Can the BAA grant exemptions? Can the BAA do so retro-actively?
7. What type of property, personal, real, or motor vehicle, can be heard at the BAA September session? At the March session?