Connecticut property tax appeals

Deadline

Connecticut board appeals are due by 20 February, and because 20 February 2027 is a Saturday the operative date is Monday 22 February 2027. (Conn. Gen. Stat. 12-111(a)(1) and 12-112, with 223 Conn. App. 333)

First level

Board of assessment appeals (12-111)

Next levels

Superior court (12-117a). Critical for this business: under 12-111(a)(1) the board 'may elect not to conduct an appeal hearing for any commercial, industrial, utility or apartment property with an assessed value greater than one million dollars', and under 12-111(a)(2) an appellant whose appeal will not be heard 'may appeal directly to the Superior Court pursuant to section 12-117a'. Most Connecticut commercial and multifamily work therefore ends in court, which is attorney work.

General information, not legal or tax advice. The notice and local rules control.