Tax Appeals in Connecticut: Know When to File

by McCarter & English, LLP
Contact

The deadline for appealing local property taxes in Connecticut is approaching. If you are considering appealing local property taxes this year, the following is a general explanation of Connecticut’s appeal procedure and deadlines.

Real and personal property is assessed as it exists on October 1 of each year, the uniform assessment date for all cities and towns in Connecticut. Connecticut law mandates the assessment of all property at 70% of its fair market value. The total assessed value of all taxable property, as determined by the assessor on October 1, is called the “Grand List” and is typically published on or before January 31 of the following year. The actual amount of taxes payable is not established until a mill rate is set in the spring following the Grand List date. In almost all municipalities in Connecticut, taxes for each October 1 Grand List are payable the following July 1 and January 1 (i.e., taxes on the October 1, 2013, Grand List will be payable in two installments, which are due July 1, 2014, and January 1, 2015). A few municipalities have adopted a single-payment system in which the tax payment is due in full on July 1.

In years when a revaluation occurs, notices of assessment are sent to property owners on or before January 31; in non revaluation years, no new notice is sent. However, a new assessment may be sent to reflect an addition to or the demolition of property or to correct an error in a prior assessment notice. The value shown on the notice is often the assessed/taxable value (70% of full value), as opposed to the fair market value or full value on which the assessed/taxable value is based. When reviewing the taxation of property, one must take care to compare corresponding values; an assessed/taxable value may not be acceptable once it is converted to fair market value or full value.

A property owner wishing to file an appeal must commence the process by both appealing its assessment to and meeting with the local Board of Assessment Appeals (“BAA”). In addition to a property owner, a tenant with a recorded notice of lease, an obligation under the lease to pay real property taxes and permission under the lease to appeal may file an appeal. The right to appeal of others who have an interest in the property (e.g., lenders) will be governed by agreements that may exist with the property owner or tenant. No court appeal can be maintained without first filing an appeal with the BAA and appearing before the BAA (the BAA does have the right to decline to hold a hearing for an appeal relating to commercial, industrial, utility or apartment property that has an assessed value greater than $1,000,000.00, in which case the appeal must be taken to the Connecticut Superior Court no later than two months after notice of the BAA’s decision to forgo a hearing is sent).

Applications for an appeal to the BAA must be received on or before February 20 (unless that date is extended as allowed by statute). The tax assessor should be contacted to obtain the application form and confirm the actual filing deadline. If an application is not received by the deadline set by the city or town to receive applications for an appeal to the BAA, the right to appeal a tax assessment may be lost for that assessment year. The BAA holds hearings during the month of March (or April if the town has extended the filing deadline) and a decision will be rendered thereafter. A taxpayer must appeal the BAA’s decision to the Connecticut Superior Court within two months of the date that notice of the BAA’s decision is mailed. If an assessment is appealed, a taxpayer has the right to limit its tax payment by between 10% and 25% of the tax payment due, subject to statutory limits based on a property’s assessed value; however, in deciding whether to retain any portion of the tax payment owed, the taxpayer should be aware that if the appeal is unsuccessful or only partially successful, interest will accrue at 18% per year on the unpaid balance.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McCarter & English, LLP | Attorney Advertising

Written by:

McCarter & English, LLP
Contact
more
less

McCarter & English, LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Privacy Policy (Updated: October 8, 2015):
hide

JD Supra provides users with access to its legal industry publishing services (the "Service") through its website (the "Website") as well as through other sources. Our policies with regard to data collection and use of personal information of users of the Service, regardless of the manner in which users access the Service, and visitors to the Website are set forth in this statement ("Policy"). By using the Service, you signify your acceptance of this Policy.

Information Collection and Use by JD Supra

JD Supra collects users' names, companies, titles, e-mail address and industry. JD Supra also tracks the pages that users visit, logs IP addresses and aggregates non-personally identifiable user data and browser type. This data is gathered using cookies and other technologies.

The information and data collected is used to authenticate users and to send notifications relating to the Service, including email alerts to which users have subscribed; to manage the Service and Website, to improve the Service and to customize the user's experience. This information is also provided to the authors of the content to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

JD Supra does not sell, rent or otherwise provide your details to third parties, other than to the authors of the content on JD Supra.

If you prefer not to enable cookies, you may change your browser settings to disable cookies; however, please note that rejecting cookies while visiting the Website may result in certain parts of the Website not operating correctly or as efficiently as if cookies were allowed.

Email Choice/Opt-out

Users who opt in to receive emails may choose to no longer receive e-mail updates and newsletters by selecting the "opt-out of future email" option in the email they receive from JD Supra or in their JD Supra account management screen.

Security

JD Supra takes reasonable precautions to insure that user information is kept private. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. However, please note that no method of transmitting or storing data is completely secure and we cannot guarantee the security of user information. Unauthorized entry or use, hardware or software failure, and other factors may compromise the security of user information at any time.

If you have reason to believe that your interaction with us is no longer secure, you must immediately notify us of the problem by contacting us at info@jdsupra.com. In the unlikely event that we believe that the security of your user information in our possession or control may have been compromised, we may seek to notify you of that development and, if so, will endeavor to do so as promptly as practicable under the circumstances.

Sharing and Disclosure of Information JD Supra Collects

Except as otherwise described in this privacy statement, JD Supra will not disclose personal information to any third party unless we believe that disclosure is necessary to: (1) comply with applicable laws; (2) respond to governmental inquiries or requests; (3) comply with valid legal process; (4) protect the rights, privacy, safety or property of JD Supra, users of the Service, Website visitors or the public; (5) permit us to pursue available remedies or limit the damages that we may sustain; and (6) enforce our Terms & Conditions of Use.

In the event there is a change in the corporate structure of JD Supra such as, but not limited to, merger, consolidation, sale, liquidation or transfer of substantial assets, JD Supra may, in its sole discretion, transfer, sell or assign information collected on and through the Service to one or more affiliated or unaffiliated third parties.

Links to Other Websites

This Website and the Service may contain links to other websites. The operator of such other websites may collect information about you, including through cookies or other technologies. If you are using the Service through the Website and link to another site, you will leave the Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We shall have no responsibility or liability for your visitation to, and the data collection and use practices of, such other sites. This Policy applies solely to the information collected in connection with your use of this Website and does not apply to any practices conducted offline or in connection with any other websites.

Changes in Our Privacy Policy

We reserve the right to change this Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our privacy policy will become effective upon posting of the revised policy on the Website. By continuing to use the Service or Website following such changes, you will be deemed to have agreed to such changes. If you do not agree with the terms of this Policy, as it may be amended from time to time, in whole or part, please do not continue using the Service or the Website.

Contacting JD Supra

If you have any questions about this privacy statement, the practices of this site, your dealings with this Web site, or if you would like to change any of the information you have provided to us, please contact us at: info@jdsupra.com.

- hide
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.