Can the BAA grant exemptions? Can the BAA do so retro-actively?

Exemptions can only be granted for the current Grand List year.

The BAA may grant exemptions to disabled veterans whose proof of disability was not filed by the October 1st deadline. 

The BAA can also grant exemptions to the following property owners whose application for exemption the Assessor has denied: 

 ·      Any 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).

·      Any farmer or group of farmers applying for tax exemptions of farm machinery, horses or ponies owned in the state. (CGS §12-91) 

Show All Answers

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?