January 11, 2024
By: Nicholas W. Vitti Jr. and Joseph D. Szerejko
There are only a few weeks left to file a written appeal to challenge a tax assessment with the Board of Assessment Appeals (the “Board”) for property owners who believe that their property is overvalued on the October 1, 2023 Grand List. A successful challenge results in property tax savings to the owner. By statute, the deadline to appeal is February 20, 2024 (unless extended by the city/town to March 20).
Appeal forms are typically available on the municipality’s website and through the tax assessor’s office. Once an appeal is filed, you will receive a hearing date and/or a decision by the Board, ruling on 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 the owner 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 and Joseph Szerejko at 860.240.6186 or jszerejko@murthalaw.com.
Murtha Cullina is the exclusive member firm in Connecticut for the American Property Tax Counsel (APTC) – the only organization of law firms providing major portfolio owners with a single source for their property tax reporting and tax reduction needs. Nicholas W. Vitti Jr. and Joseph D. Szerejko are the APTC representatives for Connecticut from Murtha Cullina.
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