Connecticut Property Tax Appeal Guide
Connecticut assesses real property at 70% of fair market value as of the town's most recent revaluation date.
70%
Statutory percentage
February 20 (Board of Assessment Appeals)
Verified July 2026 — confirm on your notice
Conn. Gen. Stat. § 12-111 (board of assessment appeals)
Governing state code
How to File in Connecticut
Review your assessment on the town's Grand List (based on the October 1 valuation date).
File a written appeal application with the Board of Assessment Appeals by February 20.
Attend the March hearing and present comparable sales or an appraisal.
Receive the Board's written decision after its deliberations.
Appeal to the Superior Court within two months of the Board's decision if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Connecticut?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Connecticut
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Connecticut taxes 70% of value, so the taxable amount drops from $280,000 to $245,000. At a typical effective rate of ~1.5%, that is about $525 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Connecticut appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Unequal assessment · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Connecticut county assessor before filing — it is the fastest saving most people miss.
- Homeowner's Exemption Varies by municipality
- Owner-occupied primary residence
- Elderly/Disabled Circuit Breaker State tax credit up to $1,250
- Age 65+ or disabled, income limits
- Veteran's Exemption $1,000–$3,000 assessed value
- Qualifying veterans
Who hears a Connecticut appeal
Your appeal is decided by Board of Assessment Appeals — the value itself is set by the Town/City Assessor, which is who you are disagreeing with.
- 1
Board of Assessment Appeals
- 2
Superior Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Connecticut statutes
The sections a Connecticut appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- CGS §12-62
- Revaluation of Real Property
- CGS §12-111
- Board of Assessment Appeals
- CGS §12-117a
- Appeal to Superior Court
- CGS §12-81
- Exemptions
- CGS §12-62a
- Assessment Ratio
Official Connecticut resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Connecticut property tax appeal questions
- When is the deadline to appeal property taxes in Connecticut?
- February 20 (Board of Assessment Appeals). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Connecticut?
- Board of Assessment Appeals hears it. The full path is: Board of Assessment Appeals, then Superior Court.
- What is the assessment ratio in Connecticut?
- 70% of fair market value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Connecticut?
- Connecticut recognises these grounds: Overvaluation, Unequal assessment, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Connecticut offer?
- Homeowner's Exemption — Varies by municipality, for owner-occupied primary residence; Elderly/Disabled Circuit Breaker — State tax credit up to $1,250, for age 65+ or disabled, income limits; Veteran's Exemption — $1,000–$3,000 assessed value, for qualifying veterans. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Connecticut?
- About 1.54% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Connecticut Tax Estimator
$0 / yr
Based on 70% ratio & avg. millage. Estimate only.
Generate your Connecticut appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.