Understanding Connecticut Real Property Tax Appeals

July 28, 2025

During the 30-day grace period for paying Connecticut real property taxes, which were due on July 1, many property owners are incentivized to argue the bill rather than pay it, simply because it is foremost on their minds.

That sense of urgency doesn’t follow the proper procedure and associated deadlines that can result in a successful change to the assessment and associated tax burden. The best time to address an assessment appeal is soon after a property owner receives the latest assessment notice.

However, if a property owner has missed that window of opportunity, there are still proper steps to take to move toward a successful resolution. That first step would be to pay the as-assessed taxes before August 1, despite any disagreement with the assessment and its associated tax bill. An appeal can be filed according to procedure and, if that appeal is successful, a credit can be applied to future tax bills.

Understanding Connecticut Property Assessments

Property owners who understand the process and their rights can better act in their best interest.

In Connecticut, property assessments are based on fair market value as of October 1 in revaluation years and must represent 70% of that value. Municipalities typically revalue every five years, with grand lists finalized by January 31. Owners receive notices soon after the grand list is finalized.

Challenging a Property Assessment

Property owners wishing to challenge their assessment must file with the Board of Assessment Appeals (BAA)—typically by February 20 (or March 20 if a town extends). This informal hearing body, usually composed of three local members, holds review sessions in March or April, where taxpayers may present comparable property examples, appraisals, or evidence of unusual property characteristics.

Hearings are non judicial, with each party typically allotted 10 to 15 minutes to argue their case. The BAA may adjust the property’s assessed value upward or downward, and its decision stands until the next revaluation—or indefinitely if the appeal occurs in the first year of the cycle.
If dissatisfied with the BAA’s response, taxpayers can escalate their case to Connecticut Superior Court under Connecticut General Statute § 12 117a by submitting a filing within two months of the BAA’s notice. In court, appeals are de novo, requiring expert appraisal testimony to substantiate claimed value. For properties assessed above $1 million—or if the BAA declines jurisdiction—owners may skip the BAA and proceed directly to court under Connecticut General Statute § 12 119.

Strategic Considerations Regarding Property Assessments

The goal of filing an appeal is two-fold: property owners want to not only change the assessment to a value they find accurate but to also avoid unnecessary and/or unfruitful actions. For example, proceeding to court under Connecticut General Statute § 12 119 requires that the property owner proves illegal assessment practices. This route is rarely successful.

Proactive action, such as appealing early in a revaluation year maximizes impact, especially because successful adjustments apply across the remaining years. Gathering high-quality comparable property examples or commissioning a third-party appraisal increases appeal efficacy. Court appeals can incur significant time and professional costs so options should be weighed carefully.

It can’t be overstated: the best time to address an assessment appeal is soon after a property owner receives the latest assessment notice. A good legal team can analyze the property data to craft a compelling appeal to the BAA, minimizing the time and cost spent by the property owner.

The second-best time is today and a consultation with an experienced real estate attorney can help a property owner navigate the assessment appeal process and any additional challenges, should they prove to be necessary, to potentially reduce the property tax burden.

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