Tax Code Reference
Effective Rate: 1.54%
Connecticut
Property Tax Code
Connecticut General Statutes — Chapter 203 (Property Tax) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Connecticut.
Quick Facts
Assessment Authority
Town/City Assessor
Appeal Board
Board of Assessment Appeals
Assessment Ratio
70% of fair market value
Assessment Cycle
Annual (revaluation every 5 years)
Appeal Deadline
February 20 — or March 20 in any town whose assessor took a grand-list extension (Board of Assessment Appeals)
Assessment System
Governing CodeConnecticut General Statutes — Chapter 203 (Property Tax)
Assessment AuthorityTown/City Assessor
Assessment Ratio70% of fair market value
Assessment CycleAnnual (revaluation every 5 years)
Appeal System
Appeal BoardBoard of Assessment Appeals
Appeal DeadlineFebruary 20 — or March 20 in any town whose assessor took a grand-list extension (Board of Assessment Appeals)
Key Notes for Connecticut
Connecticut assesses at 70% of fair market value. The BAA meets in March. Taxpayers must file a written application with the BAA by February 20.
Hearing Types Available
1
Board of Assessment Appeals2
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of exemption