- Assessor site
- https://portal.ct.gov/opm/igpp/resources-and-forms/statutes-governing-property-assessment-and-taxation ↗
- Search by
- route to the town assessor (address determines town)
- Reassessment cycle
- MUNICIPAL: 169 town assessors (county government abolished 1960; the map regions shown for Connecticut are Census planning-region geography, not tax authorities). UNIFORM 70% ratio statewide for real, personal, and motor-vehicle property (Hartford residential excepted at 36.75% by special act) — the town MILL RATE is the prime variable, spanning ~11 (Greenwich) to ~69 (Hartford; ~36.2 effective on homes): a 6x spread on identical homes. Values key to the OCTOBER 1 GRAND LIST.
- Reassessment trigger
- The town's revaluation year — at least every FIVE years, coordinated into five zones (PA 22-74) — sets values, which then hold for the cycle absent physical change; revaluations are revenue-neutral (the mill rate re-balances), so your movement vs the town average is what changes your bill.
- Personal & intangible property
- Business personal property taxed at 70% of depreciated value, recalculated each Oct 1 — ANNUAL declaration to the town assessor; failure to file draws a 25% assessment penalty.
- CRE forecasting note
- Underwrite the TOWN: mill-rate selection is the tax decision. Appeal in the FIRST year of a revaluation cycle — the BAA's decision holds until the next reval, so a win rides all five years. Written appeal to the Board of Assessment Appeals by FEB 20 (Mar 20 in extension towns); the BAA may DECLINE commercial appeals assessed over $1M — then (or by choice) Superior Court within TWO MONTHS (§12-117a, de novo, certified appraisal), with collection continuing at 75% (90% at $500k+). October 1 is the universal date for values, lists, and liens.
- Residential note
- Appeal to the Board of Assessment Appeals in writing by February 20 (March 20 in extension towns) — especially in your town's revaluation year, since the result holds for the cycle. The state circuit breaker for homeowners 65+/totally disabled (income-limited, benefits ~$150-$1,250) is filed with the town assessor between February 1 and May 15; veterans' exemptions expanded recently (100% service-connected disabled: full exemption) — ask the assessor what your town has adopted.
RATIO CAUTION — 70% ratio statewide (one exception: Hartford residential at 36.75% by special act) — for real estate the mill rate is the key variable, ~11 to ~69 mills (motor-vehicle mills capped at 32.46): town selection is the tax decision.
APPEAL DEADLINE — BAA by Feb 20 (Mar 20 on extension); decisions hold until the next reval; Superior Court within 2 months with 75%/90% collection continuing; the BAA may DECLINE commercial appeals over $1M.
FILING REQUIRED RELIEF — Annual BPP declaration (25% penalty for silence); circuit breaker filed Feb 1 - May 15; veteran/local-option relief by town adoption.
REVENUE DRIVEN RATES — Mill rate = levy ÷ grand list; revaluations are revenue-neutral recalibrations — your movement vs the town average is what changes your bill.
REFORM IN FLIGHT — PA 22-74 revaluation zones still transitioning; motor-vehicle MSRP overhaul (PA 24-1, PA 25-2) implementing now.
Note: Your town's assessor sets values here (Norwich, New London, Groton, Stonington/Mystic). Connecticut runs town by town — everything is assessed at a uniform 70% of market value, so the town's mill rate is what shapes the bill. To contest a value: written appeal to the town's Board of Assessment Appeals by February 20 (March 20 in some towns); appealing in a revaluation year makes the result last the full five-year cycle. The state link covers the statewide rules.
Primary sources: CT OPM official statutes page; CGA OLR 2008-R-0358; Easton official assessor FAQ; Federal Register 2022-12063 (planning regions 09110-09190); PA 22-74, 24-1, 25-2; CGS §§12-62/-63, 12-111, 12-117a (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.