Board of Assessment Appeals

Conn. Gen. Stat. § 12-111

Any person aggrieved by the doings of the assessors (including certain lessees and post-assessment-date transferees) may appeal to the municipal board of assessment appeals by filing a written or emailed request, in the form prescribed by the board, on or before February 20; the deadline is extended to March 20 in years when an assessor extension under § 12-117 is granted, with hearings then held in April. The board must notify each properly and timely filed appellant of the hearing date by March 1, though it may decline to hear appeals on commercial, industrial, utility, or apartment property assessed over $1 million. The board must send written notice of its final determination on each heard appeal within one week after the determination is made.