The Board of Assessment Appeals (BAA) is a group of elected members who are empowered by Connecticut State Statues to hear and make decisions regarding assessment appeals. The BAA holds hearings twice a year and each session is designated for specific types of assessments as described below.
Terms for membership of BAA members and alternate members are defined in the Connecticut General Statute. Unless otherwise provided by law, each town elects the board that is comprised of three members elected for a term of four years. The Statute now allows a municipality to appoint additional members to the BAA for any assessment year through its municipal legislative body.
Appeals regarding assessments for the most recently finalized grand list are heard in March. These assessments include real estate and business personal property. The BAA is also empowered to hear appeals regarding supplemental motor vehicle assessments (billed in January) during these hearings.
Taxpayers who are in disagreement regarding the above assessments will need to file an application to the BAA between February 1st and February 20th. Please note this is not a postmark date and must be physically received no later than February 20th. Pursuant to Section 12-111 of the Connecticut General Statutes, applications must be completed in the proper form and in a timely manner.
**An extension has been received for the filing of the current grand list therefore the filing period for the Board of Assessment Appeals applications for the October 1, 2019 grand list is between March 1st, 2020 and March 20th, 2020. Hearings will be held within the month of April.
The BAA will hear appeals for motor vehicle assessments for the most recent grand list in September. For example, in July 2020 the motor vehicle tax bills will be sent out for the October 1, 2019 Grand List. These assessments can be appealed to the BAA in September 2020.
For more information or any questions regarding the BAA, please contact the Assessor’s Office at (203) 563-0121.