Connecticut Law About Property Tax Appeals

Connecticut Law About Property Tax Appeals
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Research Guides

Connecticut Public Acts and Current Orders

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:

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.

Library Materials

Real Estate Tax Appeals in Connecticut: Practical Perspectives, CBA [book with 2 cassette tapes] - Check your local law library for availability

See Property Tax Appeals (Municipal) for a listing of other relevant library materials.

COVID-19 Executive Orders Affecting State and Local Government Operations and Elections - 2020-R-0112 (See Property Tax Collection and Assessment, pages 8-10)
Executive Order No. 7z (In-person attendance requirement suspended for assessment appeals; COVID-19 mitigation)
2019 Acts Affecting Taxes (Office of Legislative Research)
2018 Acts Affecting Taxes (Office of Legislative Research)

Connecticut General Statutes

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

Connecticut Case Law

Recent Tax Court Decisions

Connecticut Judicial Branch Court Forms

Tax Court Forms

Connecticut Law by Subject