Board of Assessment Appeals


Board of Assessment Appeals pursuant to Section 12-111 of the CT General Statutes:

• Motor vehicles are assessed based on MSRP without factors such as high mileage, salvage vehicles, and rebuilt titles. 

• CGS 12-71b (g)(2): For assessment years commencing on or after October 1, 2024, said owner may appeal the determination of the manufacturer's suggested retail price used to assess a motor vehicle to the board of assessment appeals next succeeding the date on which the tax based on such assessment is payable, and thereafter, to the Superior Court as provided in section 12-117a. If the amount of such tax is reduced upon appeal, the portion thereof which has been paid in excess of the amount determined to be due upon appeal shall be refunded to said owner.

GUIDANCE ON VALUATION OF MOTOR VEHICLES 

  • Laura M. DeCaprio, Chair
  • Michael O'Brien
  • Harold Jordan

Overview

The Board of Assessment Appeals is made up of three elected volunteers who serve four-year overlapping terms. The Board meets in March and September to hear appeals on real estate, personal property, and motor vehicle assessments. Property owners have the opportunity to appeal evaluations annually.

The Board of Assessment Appeals determines whether adjustments on assessments under appeal are warranted. The Board hears appeals on motor vehicle assessments in September and hears appeals on business personal property, supplemental motor vehicles, and real estate assessments in March. By law, appellants must submit a written application to the Board of Assessment Appeals on or before February 20th in order to appeal. The application form for a petition for appeal will be available for download, and will also be available in the Assessor's Office as of February 1st. The Board will inform petitioners of their hearing date and time by mail.

Board of Assessment Appeals filing deadline pursuant to CGS 12-111, applications for the Board of Assessment appeals shall be filed, in writing, on or before February 20th.