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You may file your appeal online as soon as the forms are published. The Board will begin receiving mailed and in person applications on February 3,2020 in the Evaristo Conference Room,Town Hall, 3rd floor. All forms must be received by the Board by February 20th, 5PM.
Hearings for Real and Personal Property will begin on March 4th, 2020 and continue until all appeals are heard.
Hearings for Motor Vehicles will be heard on September 10th from 5PM until 7PM. No appointment is needed.
A property owner’s attorney or duly authorized agent may appear in person before the BAA. They must have the signature of the owner to act as their agent.
Anyone to whom the title to such property has been transferred since the assessment day may appeal to the BAA.
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)
The September session is solely for the purpose of hearing appeals of motor vehicle assessments, as the July tax bill serves as the assessment notice for regular motor vehicle accounts.
The appeal of assessments of all property types may be heard at the March session. Unregistered motor vehicles are declared via the Declaration, and those appeals are heard during the March sessions.
After the BAA has increased or decreased an assessment, it shall remain fixed until the next revaluation. Only the Assessor may subsequently adjust the assessment during the revaluation cycle: a) to comply with a court order, b) reflect an addition for new construction, c) reflect a reduction for damage or demolition, d) correct a factual error by issuance of a certificate of correction or e) reflect a change of use of the property. (CGS §12-111) Should an adjustment be made by the Assessor, it is only then that a taxpayer may re-apply to the BAA and the BAA may grant a second reduction during the same revaluation cycle.
Should an adjustment be made by the Assessor, it is only then that a taxpayer may re-apply to the BAA and the BAA may grant a second reduction during the same revaluation cycle.
While the Statute does not preclude the BAA from reducing an assessment for which an inspection has been denied, it is not recommended, in keeping with 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.
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 someone with expertise in the subject matter who should ensure that the appraisal is credible, as of the date of the last revaluation, and for the intended tax appeal purpose.