Connecticut Law About Property Tax Appeals

Research guide prepared by the Connecticut Judicial Branch law librarians:

• Property Tax Appeals (Municipal)

Publications from the Connecticut Judicial Branch:

• Tax Appeal Frequently Asked Questions

Connecticut Office of Policy Management:

• Statutes Governing Property Assessment and Taxation

OLR Research Reports - Office of Legislative Research:

• Fixed Property Tax Assessments Under CGS 12-65b - 2024-R-0103
  Summarize CGS 12-65b, as amended by PA 24-143, 6 (effective October 1, 2024), which allows municipalities to fix the personal and real property (including air space) tax assessments for a range of development projects.This report updates OLR Report 2022-R-002

• Appealing Real Property Tax Assessments - 2018-R-0309
  Summarize the process for appealing real property tax assessments in Connecticut.This report updates OLR Report 2009-R-0335.

• Getting Up to Speed on Property Revaluation - 2014-R-0280

• Municipal Authorization to Tax Property - 2014-R-0037
  1. Do municipalities derive their taxing power from the state or federal government?
  2. Does that power include exempting different types of property from taxation?
  3. Does federal law require municipalities to exempt nonprofit 501(c) (3) organizations from paying property taxes?.

• Delinquent Property Taxes - 2014-R-0046
  What interest rate do neighboring states impose on delinquent property taxes? Have any of these states offered property tax amnesty programs?

• Deadline For Property Tax Assessment Appeal - 2010-R-0118
  You want to know whether a taxpayer has any recourse if he or she fails to appeal a property tax assessment by the February 20 statutory deadline.

• Valuing Residential Property In Connecticut And Massachusetts - 2008-R-0358
  You asked us to compare how Connecticut and Massachusetts municipalities Determine the value of residential property taxes and the procedures they provide for appealing these valuations.

• Tax Appeal Process In Connecticut And Other States 2008-R-0352
  You asked for an update of our 2006 Report (2006-R-0378).

• Property Tax Assessment Appeals - 2008-R-0181
  You asked for a summary of the law on appeals of real property tax assessments. You were particularly interested in the information that the board of assessment appeals must provide to taxpayers upon request.
   

Selected Statutes:

• Sec. 12-111. Appeals to board of assessment appeals.

• Sec. 12-113 . When board of assessment appeals may reduce assessment.

• Sec. 12-117a. Appeals from boards of tax review or boards of assessment appeals.

• Sec. 12-119. Remedy when property wrongfully assessed.

Click on the link below to search the full-text of the statutes: https://search.cga.state.ct.us/r/statute/dtsearch_form.asp

• Selected Tax Court Decisions (2001-2016)