BOARD OF ASSESSMENT APPEALS
The Board of Assessment Appeals is a separate and autonomous agency not connected to nor employed by the Office of the Assessor. As a
taxpayer, you should feel comfortable in asserting your right of appeal and value opinion, and in offering any applicable and appropriate
information in support of your assertions.
The process is informal. You may hire a professional (attorney; appraiser; realtor; representative; etc.) to represent you if you wish, however, it is
not a requirement.
Although informal, appeal to the Board of Assessment Appeal is generally considered important to your further rights of appeal. If dissatisfied
with determination or decision of the Board of Assessment Appeals, you may appeal to the Superior Court within two months of the mailing of the
notice of determination of action of the Board of Assessment Appeals. (CGS 12-117a).
THE APPEAL
When appealing an assessment to the Board of Assessment Appeals (BAA), there is some information with which you should be aware.
The initial Connecticut Statute enabling the process is known as Connecticut General Statutes Section 12-111. Photocopy of this section is
attached hereto for your convenience.
In exercising your right of appeal you must file timely and completely according to the statutes and law. If you fail to file in a timely and complete
manner in accordance with the statute (CGS12-111) you will not receive a hearing as the Board of Appeals will be deprived of jurisdiction to
make a determination concerning value, status, or other issues of your concern.
You are urged to file the application in timely and complete manner. This application is provided for your convenience. Alternatively, you may file
in your own format however; the appeal must be filed in writing and precisely according to Connecticut General Statute 12-111, particularly with
regard to specific requirements of the law.
Please attach copies of all documents upon which you wish to rely as support or documentation of your assertions and basis of your appeal.
2020 Grand List of BAA Appeals Form
