Connecticut / Appeal
3 steps · checked October 21, 2026
Appealing a property assessment in Connecticut
A Connecticut assessment is challenged in steps, starting locally: application to the town's board of assessment appeals, February 20 (CGS § 12-111), then hearing before the board, appeal to the superior court. This page sets out the official procedure as Town of Pomfret describes it; it is not legal advice.
- 1First step Application to the town's Board of Assessment Appeals
- 2Deadline February 20
- 3Next Hearing before the Board
- 4Last Appeal to the Superior Court (Within two months of the Board's decision)
The steps
| Step | Deadline | Source |
|---|---|---|
| Application to the town's Board of Assessment Appeals | February 20 | CGS § 12-111 |
| Hearing before the Board | March or April (set by the Board) | CGS § 12-113 |
| Appeal to the Superior Court | Within two months of the Board's decision | CGS § 12-117a |
1. Application to the town's Board of Assessment Appeals. A written application to appeal an assessment on the October 1 grand list is filed with the town's Board of Assessment Appeals "on or before" February 20 (for the October 1, 2025 grand list: Friday, February 20, 2026).
2. Hearing before the Board. The Board schedules a hearing, and "the appellant or their attorney/agent must appear in person at the hearing".
3. Appeal to the Superior Court. An owner still aggrieved after the Board's decision may bring a further appeal by filing with the Superior Court within two months.
What the assessment is measured against
"An assessment is equal to 70% of the fair market value of real estate", and "State Law requires that all taxable real property be revalued once every five years." Property is listed as of October 1 of the grand list year, and the tax is the assessment multiplied by the mill rate: 1 mill is $1 of tax per $1,000 of assessed value. (Town of Westport Assessor's Office, Frequently Asked Questions)
The arithmetic follows from the 70% rule: an assessment divided by 0.70 is the value the town placed on the property at its revaluation date. A $300,000 assessment stands for $428,571. On the median 27.47 mills, every $10,000 of assessment costs $274.70 a year; in Hartford, the highest at 69.95 mills, it costs $699.50.
Municipalities above the Connecticut median
The rate does not show an over-assessment, but in high-rate towns each dollar of excess assessment costs more. Municipalities above the 27.47 mills median for FY 2027, highest first:
Hartford 69.95 · Hamden 53.67 · East Hartford 47.24 · West Hartford 46.77 · Waterbury 43.34 · Manchester 41.00 · Naugatuck 40.44 · Wethersfield 39.98 · New Haven 39.962 · New Britain 39.18 · Derby 38.44 · Stratford 37.73 · Trumbull 37.42 · South Windsor 37.01 · Hebron 36.96 · Portland 36.36 · Vernon 36.31 · Plainville 35.86 · East Haven 35.78 · Bristol 35.30 · Granby 34.47 · Bloomfield 34.40 · Norwich 34.15 · Woodbridge 33.99 · Bolton 33.97 · Glastonbury 33.73 · Simsbury 33.67 · Torrington 33.46 · Middletown 33.30 · Canton 33.20 · Easton 33.15 · Enfield 33.11 · Chaplin 32.884 · Scotland 32.62 · Norwalk 32.00 · Middlefield 31.96 · Avon 31.80 · Bethel 31.71 · Rocky Hill 31.70 · Andover 31.58 · Montville 31.43 · Cheshire 31.36 · Berlin 31.15 · East Granby 31.10 · Columbia 30.75 · Sprague 30.70 · North Haven 30.56 · Redding 30.47 · Salem 30.20 · Watertown 30.04 · Winchester 30.00 · Bethany 29.99 · Meriden 29.99 · Brookfield 29.97 · Colchester 29.92 · Monroe 29.88 · Ansonia 29.46 · Newington 29.41 · Cromwell 29.28 · Newtown 29.26 · East Lyme 28.95 · Wolcott 28.90 · Windsor 28.88 · North Branford 28.81 · Plymouth 28.73 · East Haddam 28.67 · Milford 28.67 · Seymour 28.64 · Killingworth 28.47 · Prospect 28.47 · Stamford 28.47 · Guilford 28.40 · Ridgefield 28.36 · Durham 28.00 · Bridgeport 27.95 · Griswold 27.87 · Windham 27.85 · Ashford 27.80 · East Hampton 27.79 · Chester 27.78 · Tolland 27.78 · Lisbon 27.70 · New Hartford 27.57 · New Fairfield 27.54 ·
The full ranking is on the Connecticut rates page.
Sources: Town of Pomfret, Board of Assessment Appeals Application to Appeal (October 1, 2025 grand list); Town of Westport Assessor's Office, Frequently Asked Questions. Last checked October 21, 2026. This page summarises the official procedure; it is not legal advice, and the statutes and the boards' rules govern.