Board of Assessment Appeals

Assessment Appeals Application

The Board of Assessment Appeals is the municipal agency that hears appeals on property assessment related matters from individuals or organizations claiming to be aggrieved by the actions of the assessor of such town, or boards of assessors.

The following individuals or organizations claiming to be aggrieved may appeal to the board of assessment appeals:

Taxpayers owning property in the town or city, including any lessee of real property whose lease has been recorded as provided in §47-19, and is bound under the terms of the lease to pay real property taxes. This includes anyone to whom the title to such property has been transferred since the assessment day.

Any scientific, educational, literary, historical, charitable, agricultural or cemetery organization that claims property tax exemptions under provisions of §12-81, and files a tax exempt statement with the assessor or board of assessors. (§12-89).

Any farmer or group of farmers applying for tax exemptions of livestock and poultry owned in the state. (§12-91b)

Any disabled veteran claiming property tax exemptions (§12-95).

Any association of unit owners charged with the administration of property under the Unit ownership Act, appealing on behalf of property owners (Public Act 71-211).

Any owner of woodland, land suitable for forest planting, (§12-103) or open space land (§ 12-107e).

The board has the right to not conduct a hearing on commercial, industrial, etc. property (§12-111, P.A. 95-283, section 50).

The appeal must be filed, in writing, on or before February 20^th. If the Assessor has been granted an extension for completing his/her duties, the date of appeal is on or before March 20^th. The written appeal shall include, but is not limited to, the property owner's name, name and position of the signer, description of the property which is the subject of the appeal, name and mailing address of the party to be sent all correspondence by the board of assessment appeals, reason for the appeal, appellant's estimate of value, signature of property owner, or duly authorized agent of the property owner, and date of signature.

The board may equalize and adjust the valuations and assessment lists and may increase the items of taxable property in the list of any person, or add to any such list any taxable property or interest therein omitted by the assessors. §12-111.

The board shall meet at least once in the month of September, annually, provided any meeting in the month of September shall be for the sole purpose of hearing appeals related to the assessment of motor vehicles. §12-110.