Connecticut Property Tax Appeal Guide | Property Tax Edge
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Connecticut

Northeast · 8 counties

Complete property tax appeal guide for Connecticut homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

CT Office of Policy and ManagementChallenging to Appeal
1.54%
Effective Tax Rate
Rank #3 nationally
70%
Assessment Ratio
70% of market value
$366,900
Median Home Value
latest Census/ACS estimate
$6,643
Median Annual Tax
Per year
1

Among the highest effective tax rates in the US

2

70% assessment ratio — multiply assessed value by 1.43 to get implied market value

3

Appeal deadline is February 20 — based on October 1 assessment date

Appeal Deadline

February 20 — or March 20 in any town whose assessor took a grand-list extension (Board of Assessment Appeals)

February 20 is the default under C.G.S. §12-111(a)(1), but §12-111(b) moves it to March 20, with hearings in April, in every town where the assessor obtained a §12-117 extension of the grand list. Publishing a flat February 20 is wrong for those towns — confirm with your assessor. The September session hears motor vehicle assessments only.

Verified August 2026 against the official source · always confirm the current date with your county

Understanding Connecticut's Assessment Ratio

70%
70% of market value

Connecticut uses a 70% assessment ratio, meaning your assessed value is set at 70% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.7.
Example: Assessed value of $256,830 ÷ 0.7 = $366,900 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Connecticut. Always convert to implied market value first.

How to Appeal Your Property Tax in Connecticut

1

Review October 1 assessment notice

2

File written appeal with the town Board of Assessment Appeals by February 20 — or March 20 if your assessor took a grand-list extension

3

Attend BAA hearing (March–April)

4

If denied, appeal to Superior Court within 2 months

Appeal Body
Board of Assessment Appeals → Superior Court

Exemptions & Relief Programs

Homestead Exemption
Varies by municipality; state provides elderly/disabled credits
Senior / Disabled Exemption
Circuit Breaker credit for seniors 65+ based on income

Key Statutes & Legal References

§
Conn. Gen. Stat. §12-62a (70% assessment ratio)
§
Conn. Gen. Stat. §12-111 (BAA appeal)
§
Conn. Gen. Stat. §12-117a (court appeal)

Connecticut Property Tax Code

Governing Code
Connecticut General Statutes — Chapter 203 (Property Tax)
Assessment Authority
Town/City Assessor
Appeal Board
Board of Assessment Appeals
Assessment Cycle
Annual (revaluation every 5 years)

Key Statutes

CGS §12-62
Revaluation of Real Property
Requires municipalities to revalue all real property at least once every 5 years.
CGS §12-111
Board of Assessment Appeals
Establishes the Board of Assessment Appeals and its authority to hear property tax appeals.
CGS §12-117a
Appeal to Superior Court
Provides the right to appeal BAA decisions to the Superior Court.
CGS §12-81
Exemptions
Lists all property exempt from local property taxation.

Major Exemptions

Homeowner's Exemption
Owner-occupied primary residence
Varies by municipality
Elderly/Disabled Circuit Breaker
Age 65+ or disabled, income limits
State tax credit up to $1,250
Veteran's Exemption
Qualifying veterans
$1,000–$3,000 assessed value
Official Code

Connecticut Appeal Tools

Use these tools to build your appeal case for Connecticut:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Connecticut Calculator

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Assessment ratio: 70% · Rate: 1.54%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Challenging to Appeal
High tax rates, complex municipal variation, court appeals are expensive

Taxing Authority

Town/City Assessor
Assessment Frequency
Annual

Ready to Appeal Your Connecticut Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Connecticut's assessment ratio study

How closely Connecticut assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2024

Equalized Net Grand List (from town-level sales-assessment ratio studies)

Appeal to the town Board of Assessment Appeals (§12-111) arguing the assessment exceeds 70% of fair market value; the OPM town ratio corroborates that the town's roll as a whole sits above 70%.

Official Connecticut dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Connecticut

Connecticut prorates and bills new construction from the certificate-of-occupancy date (12-53a) and issues supplemental motor-vehicle bills each January for vehicles registered after October 1. All of these are appealed through the town Board of Assessment Appeals (typically petition by Feb 20 for the March session), then Superior Court.

New Construction Pro Rata Assessment (CGS 12-53a)

New construction completed after the October 1 assessment date; taxable from the earlier of certificate-of-occupancy issuance or first use, prorated to the following assessment date and added to the preceding grand list.

Appeal window: Assessor's notice must describe how to appeal to the Board of Assessment Appeals; appeal at the BAA's next scheduled hearings (written petition generally due by February 20 for the March session), then Superior Court under CGS 12-117a. Paying 75%+ 'under protest' avoids interest during appeal.

Supplemental Motor Vehicle Assessment

Motor vehicle registered after October 1 and before the following August 1; assessed on a supplemental grand list, prorated by month of registration; billed the following January (due Jan 1, delinquent after Feb 1).

Appeal window: Appeal to the Board of Assessment Appeals; supplemental-list vehicles are heard at the BAA session following the January billing (petition generally by February 20 for the March session; regular-list vehicles also have a September BAA session).

Certificate of Correction / Certificate of Change

Clerical omissions or mistakes in an assessment discovered after the grand list is signed; assessor issues a certificate correcting the list, which can generate a corrected (increased or decreased) bill.

Appeal window: If the correction increases an assessment, the taxpayer may appeal to the Board of Assessment Appeals at its next session and then Superior Court (12-117a/12-119 within statutory periods).

Personal Property Audit Assessment

Assessor audit of a personal property declaration finds omitted or under-reported property; assessment increased with a statutory penalty (25% of the increase).

Appeal window: Appeal audit results to the Board of Assessment Appeals at its next session, then Superior Court.

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

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Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Connecticut property tax appeals — frequently asked questions

When is the property tax appeal deadline in Connecticut?+

In Connecticut, the appeal window is February 20 — or March 20 in any town whose assessor took a grand-list extension (Board of Assessment Appeals). February 20 is the default under C.G.S. §12-111(a)(1), but §12-111(b) moves it to March 20, with hearings in April, in every town where the assessor obtained a §12-117 extension of the grand list. Publishing a flat February 20 is wrong for those towns — confirm with your assessor. The September session hears motor vehicle assessments only. Always confirm the exact date with your local town/city assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Connecticut?+

The general process: 1) Review October 1 assessment notice; 2) File written appeal with the town Board of Assessment Appeals by February 20 — or March 20 if your assessor took a grand-list extension; 3) Attend BAA hearing (March–April); 4) If denied, appeal to Superior Court within 2 months. Appeals are heard by the Board of Assessment Appeals → Superior Court.

What is the average property tax rate in Connecticut?+

Connecticut's effective property tax rate is about 1.54% of value — roughly $6,643 per year on the state's median home value of $366,900. Assessments are made at 70% of market value.

What exemptions can lower my property tax in Connecticut?+

Common relief includes the homestead exemption (Varies by municipality; state provides elderly/disabled credits) and senior relief (Circuit Breaker credit for seniors 65+ based on income). Eligibility and amounts vary — check with CT Office of Policy and Management.

Is it worth appealing my property taxes in Connecticut?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.