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In Connecticut, the deadline to appeal property tax assessments to local Boards of Assessment Appeals (BAAs) is either February 20 or March 20 depending on when the municipality finalizes its Grand List. In a bill that was adopted by the General Assembly last week on an expedited basis and signed by the Governor on March 3, 2025, the deadlines appear to have been unexpectedly extended for this year.
According to Section 6 of House Bill No. 7067 which is now law:
- Previously finalized October 1, 2024 Grand Lists can be “reopened” by a municipality by April 15, 2025.
- Regardless of whether or not a municipality reopens its 2024 Grand List, its BAA must accept any new 2024 Grand List assessment appeals that are filed by taxpayers “on or before the thirtieth day after the effective date” of the legislation even if the original deadline for those appeals was February 20, 2025. As the effective date of the legislation appears to be March 3, 2025, the new appeal deadline would be April 2, 2025.
- The BAAs are required to meet between April 17, 2025 and May 2, 2025 to consider these new appeals.
- The BAAs shall hold any hearings and notify the appellants of the disposition of their appeals by May 2, 2025.
For those taxpayers that may have missed the February 20, 2025 appeal deadline for any reason, they now have an opportunity to file a BAA appeal in advance of the new extended deadline. For those taxpayers in municipalities with the March 20, 2025 deadline, there remains time to file BAA appeals by the original deadline. A copy of House Bill No. 7067 can be accessed here. The Bill Analysis prepared by the Office of Legislative Research (OLR) can be accessed here.
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Alerts, commentary, and insights from the attorneys of Pullman & Comley’s Property Tax and Valuation practice with timely information for businesses, nonprofits and individuals in commercial property tax appeals and eminent domain matters.