Fighting Unfair Property Tax Assessments in Fairfield County
Connecticut attorneys pursue real estate tax appeals
Property taxes in Connecticut are significant expenses for homeowners. With an effective statewide rate of 1.79 percent in 2024, Connecticut ranks fifth highest in the nation. Additionally, the rate is applied to the market value of Connecticut real estate, which is higher than the national average. Thus, an unfair tax assessment can impose unnecessary financial hardship on commercial or residential owners for years. At Collins Hannafin, P.C., our real estate attorneys regularly challenge inflated property assessments to obtain fair valuations that save our clients substantial amounts of money.
Understanding property tax appeals in Connecticut
Connecticut law requires local municipalities to revalue property for tax purposes every five years. The tax assessment is set at 70 percent of the fair market value recorded on a specific date. Improper assessments can result from an overvaluation of the property or a miscalculation of the assessment. To correct an errant assessment, a property owner must first determine the date of the revaluation.
Connecticut law provides two statutory paths for a real property tax appeal:
First, under Conn. Gen. Stat. § 12-117a, a property owner can take an appeal to the Board of Assessment Appeals in the governing municipality. The owner would obtain the proper form from the local Assessor’s office and submit that form with any supporting documentation. The board schedules a hearing to review the taxpayer’s complaints and arguments about the assessment. The board has the authority to adjust the assessment downward or upward, according to the facts of the case. An owner who is dissatisfied with the board’s decision, can file an appeal to the Superior Court within two months of mailing date of the board’s notice of its decision.
The appeal to the Superior Court takes the form of a trial de novo, meaning without looking back on the board hearing and its findings. The property owner bears the burden of proving that the property is worth less than its valuation. The expert testimony of a professional real estate appraiser is usually a key element of the case.
Many tax assessment appeals are resolved via settlement with the board before trial. A property owner may not appeal the judgment of the Superior Court again within the same assessment period.
Second, under Conn. Gen. Stat. § 12-119, a property owner might be permitted to take the appeal straight to Superior Court, but only within the first year of the valuation. However, the property owner must present evidence that the errant assessment resulted from an illegal act by the assessor.
When to appeal your property tax assessment
Real estate prices fluctuate from year to year, depending on numerous economic factors. Property assessors might also be operating based on faulty or incomplete data. They might have an inaccurate description of your property or have it erroneously classified. The property might also have suffered damage or loss in value due to zoning changes that assessors are unaware of.
If you receive what appears to be an unfairly high assessment, don’t take any action that raises questions about your tax compliance. Contact our commercial or residential real estate lawyers as soon as you get an errant assessment, so we can begin work on your appeal. Appealing in the first year of the assessment ensures that any decrease in the assessment is applied to all five years of the cycle. Appeals require specific and compelling evidence to support a reduction. Retaining professional counsel greatly improves your chances of a favorable outcome, either in court or in negotiation of a settlement.
Contact our Danbury real estate attorneys to appeal your property tax assessment
Collins Hannafin, P.C. represents clients in real estate tax appeals in the greater Danbury area. If your commercial or residential real estate has received an unusually high assessment, call us at 203-885-1938 or contact us online to schedule an appointment
