The Board of Assessment Appeals  (BAA) is an official municipal agency. It is designed to serve as an appeal body for taxpayers who believe that town or city assessors erred in the valuation of their properties or erroneously denied them exemptions. It is important to note that the board is not an assessing agency. It does not value taxable property- that is the function of the assessors. It is a review body, and as such serves independently of assessors. The Board is the first level of appeal from the actions of the assessors. Its decisions are binding for one year and may be changed by the assessor on the subsequent Grand List when a reduction of increase was not equitably instituted. The BAA is an independent authority with no right of action binding, in each instance, for a period of more than one year. In most cases, it operates as an intermediary level between the assessors and the courts.

 

The BAA has three members who are elected. The BAA enables taxpayers to be heard by their peers at no expense. No fees are charged for the appeal process. Taxpayers do not have to be represented by counsel.

 

The BAA has eight distinctive powers which they may exercise at their own discretion. They may:

1. Administer oaths in cases coming before them (S1-24 and S1-25).

2. Correct clerical omissions or mistakes in the assessment of taxes (S12-60)

3. Add to the assessment lists the names of people who own taxable property in the town but have been omitted from the lists (S12-111)

4. Increase the number, quantity or amount of property in any person’s list (S12-111).

5. Reduce the list of any person appearing before the Board by decreasing the valuation, quantity or amount of any item (S12-113).

6. Make a supplemental list of any taxable property omitted by the assessors (S12-115).

7. Add 25 percent to the value of any additions (S12-111) or supplemental lists of personal property (S12-115) as a penalty.

8. Elect not to conduct appeal hearing for any commercial, industrial, utility or apartment properties with assessment greater than $500,000 (S12-111).

 

In addition to these discretionary powers, the Boards have statutory duties which are mandated by law. They must:

1. Meet in March to hear appeals, or April if the assessor was granted an extension for filing the Grand List. These meetings must be held on business days, which may include Saturdays; the last meeting must be no later than the last business day in March or April. The Board must also convene at least once in September solely for motor vehicle appeals.

2. Notify each aggrieved taxpayer who filed a written appeal of the date, time and place of their appeal hearing by the March 1 or April 1 deadline.

3. Hear appeals of persons claiming to be aggrieved by the actions of the assessor.

4. Post notice with the town or city clerk, and publish the notice at least 10 days prior to the meetings. 

5. Mail to taxpayers written or printed notices at least one week before increasing the taxpayer’s list or adding the names of omitted persons. Also, mail within one week of completion the supplemental list of any property omitted by the assessors.

6. Grant exemptions to disabled veterans whose proof of eligibility was not filed within the deadline required for assessors to grant exemptions.

7. All actions of the Board must be recorded in the minutes of the Board’s meetings. See the following chapter on Freedom of Information requirements for meeting minutes.

8. Provide notification, in writing, to each person making an appeal, of the outcome of his or her appeal. The notification must include information describing the owner’s right to appeal the determination of the Board. This must be done within a week of making the decision.

 

If you are interested in a more complete and detailed description of the BAA click onto the CT Boards of Assessment Appeals Workbook below.