Connecticut Superior Court Property Tax Appeals Are Due Within Two Months of the Board’s Decision
For real property owners in Connecticut who appealed their property assessments to their municipal Board of Assessment Appeals (the “BAA”), the conclusion of that process does not necessarily mark the end of the road.
Many municipalities conducted general revaluations on the Oct. 1, 2025, Grand List, and, while some assessment disputes are resolved at the administrative level, a significant number are not. As mentioned in a previous legal alert, in those cases, Connecticut law provides property owners with a critical and often underutilized next step: an appeal to the Connecticut Superior Court.
Under Connecticut law, a property owner who is aggrieved by a BAA decision must file an appeal to the Superior Court within two months of the issuance, or mailing, of the Board’s decision. This deadline is jurisdictional. Failure to file on a timely basis permanently eliminates the right to judicial review, regardless of the merits of the valuation dispute.
Importantly, the Superior Court appeal is not a review of the Board’s reasoning or based upon the record before the BAA. It is a de novo proceeding, allowing the court to independently determine the property’s true and actual value as of the relevant assessment date.
Superior Court tax appeals often present meaningful opportunities for relief that may not be achievable at the administrative level, particularly for income‑producing commercial properties affected by post‑revaluation valuation methodologies.
As with any contested court proceeding, it is recommended the owner engage counsel. The property owner and their attorney must work as a team to prepare a compelling presentation to the Superior Court, utilizing fact and expert witnesses that provide documentary evidence to establish the municipality’s value is excessive, and the taxpayer’s proposed value is correct.
Commercial real estate brokers, property managers, accountants and attorneys advising property owners should be mindful that tax assessment risk is often highest immediately following a revaluation, especially given the fact that an appeal in the first year of municipal five-year revaluation cycles maximizes potential tax savings. In a previous legal alert, we recommended Seven Steps Property Owners Should Take in the Event of a Revaluation.
If you need assistance or want more information about appealing your assessment, our Commercial Real Estate Practice Group can help. Please contact attorney Nicholas W. Vitti Jr. at (203) 653 -5435 and nvitti@harrisbeachmurtha.com; attorney Joseph D. Szerejko at (860) 240-6186 and jszerejko@harrisbeachmurtha.com; or the Harris Beach Murtha attorney with whom you most frequently work.
This alert is not a substitute for advice of counsel on specific legal issues.
Harris Beach Murtha’s lawyers and consultants practice from offices throughout Connecticut in Bantam, Hartford, New Haven and Stamford; New York State in Albany, Binghamton, Buffalo, Ithaca, New York City, Niagara Falls, Rochester, Saratoga Springs, Syracuse, Long Island and White Plains; as well as in Boston, Massachusetts, and Newark, New Jersey.
Harris Beach Murtha is the exclusive member firm in Connecticut for the American Property Tax Counsel (APTC) – the only organization of law firms providing major portfolio owners with a single source for their property tax reporting and tax reduction needs. Nicholas W. Vitti Jr. and Joseph D. Szerejko are the APTC representatives for Connecticut from Harris Beach Murtha.