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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.