Board of Assessment Appeals

MUNICIPAL BOARDS AS APPEAL AGENCIES

Boards of Assessment appeals are among the oldest, local government agencies in Connecticut. Their history, in fact, dates back to the colonial period. Created by state law, the Boards hold important powers affecting both the municipality and the taxpayer. Yet, paradoxically, they constitute one of the lesser-known municipal agencies. Most taxpayers are aware of the office of assessor or tax collector in their communities. Few, however, know anything about the Board of Assessment Appeals until they have a disagreement about their property valuation.  Board members themselves may know little about the office prior to their elections or appointments, and frequently learn about their functions and duties only after assuming office.