January 27, 2022
Property owners who wish to challenge their tax assessment, believing that their property is overvalued on the 10/1/2021 Grand List, only have a few weeks left to file a written appeal with the Board of Assessment Appeals (the “Board”). A successful appeal results in property tax savings to the owner. By statute, the deadline to appeal is February 20, 2022 (unless extended by the city/town to March 20). However, February 20th falls on a Sunday this year, taxpayers are strongly encouraged to file by February 18, 2022 to ensure their appeals are accepted as timely by the municipality. Except in unusual circumstances, property owners will lose the ability to challenge their assessment if a timely appeal to the Board is not filed.
Appeal forms are typically available on the town website and through the tax assessor’s office. Once an appeal is filed, you will receive a hearing date and will have the opportunity to be heard by the Board, which will make a decision as to whether or not a change to the property’s valuation is warranted.
If a property owner remains dissatisfied with the Board’s decision, the only recourse is to appeal to the Superior Court. A court appeal must be filed within two months of the Board’s decision, or the right to appeal is lost.
As with any contested administrative or court proceeding, the decision to pursue a tax appeal should not be made lightly and it is recommended that owners engage counsel. A thoughtful, critical analysis is necessary and will usually result in a financial benefit to the property owner, whether an appeal is ultimately pursued or not. Once an appeal is underway, the property owner and their attorney must work as a team to prepare a compelling presentation to the Board and if necessary, to the Court, utilizing fact and expert witnesses and documentary evidence to establish that the municipality’s value is excessive, and that the taxpayer’s proposed value is correct.
If you have any questions about the revaluation process in your city or town, or about how to appeal the revaluation of your property, please contact: Nicholas W. Vitti Jr. at 203.653.5435 or nvitti@murthalaw.com
retail_deadline_for_real_property_assessment_appeals_is_february_18.pdf
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