🔒Expert’s Corner: Why CT property owners should prepare now for 2026 tax assessment appeals

While the time to appeal property tax assessments is in February, it is critical for Connecticut property owners to take action now to determine if they will appeal and, if so, to get the wheels in motion well ahead of the deadline.

Bridgeport, Fairfield, Greenwich, Newington and Westport are among 32 Connecticut municipalities conducting a general revaluation on the Oct. 1, 2025 Grand List. Depending on the municipality, property owners have either already received a change-of-assessment notice from their local tax assessor or will receive one within the next month. In a revaluation, the assessor determines the value of every parcel of real property in the municipality as of the Oct. 1 revaluation date. Connecticut law requires municipalities to conduct a general revaluation at least once every five years. Therefore, the assessment established on the revaluation date will be used to determine the taxes to be levied for the next five years.

Appealing immediately after a revaluation maximizes a property owner’s potential tax savings. Challenging a property’s assessed value is particularly important this year given real estate market volatility and, in many cases, a shifting tax burden from office and retail properties to multifamily residential and industrial assets. The key issue in a property tax appeal is the property’s true value as of the Oct. 1 revaluation date. Even if an assessment has decreased since the last revaluation, an excessive assessment will result in the property owner bearing a disproportionate share of the tax burden. Once change-of-assessment notices are issued, there may be an opportunity to meet informally with the assessor or a representative to discuss the new value. However, if a property owner wants to challenge an assessment formally, a written appeal must be filed with the local Board of Assessment Appeals by the Feb. 20, 2026 statutory deadline. In some cases, that deadline may be extended, but unless your municipality notifies you otherwise, assume the Feb. 20 deadline applies. Here are steps property owners should take during a revaluation. Watch for change-of-assessment notice from the municipality related to the revaluation. This notice usually contains information on the new assessed value, the opportunity to meet informally with the assessor or his representative and the deadline to appeal to the local Board of Assessment Appeals. Review the notice carefully. Does it accurately identify your property? Do you own other parcels for which you did not receive notices? If the assessor’s new value is stated in the notice, do you believe that it reflects the property’s true fair market value as of Oct. 1, 2025, based on market conditions and property-specific facts? If you believe the new value is too high, assemble information that supports your position. Recent appraisals, listings, offers to purchase, sales of comparable properties, income and expense statements, and leases can all help establish value. Data closest to the Oct. 1, 2025 revaluation date will be most relevant. Decide whether to attend an informal meeting or to appeal to the Board of Assessment Appeals. Often, factual errors or mistakes may be corrected during an informal meeting with the assessor or his/her representative. The formal appeal process, however, begins with filing a written appeal with the Board of Assessment Appeals. Once the appeals board issues its decision, decide whether to appeal to Superior Court. If a property owner remains dissatisfied with the board’s decision, the only recourse is to appeal to the state Superior Court. A court appeal must be filed within two months of the board’s decision, or the right to appeal is lost. Identify a qualified appraiser early. Under 2022 revisions to the state’s General Statutes, if a court appeal involves an assessment over $1 million, the property owner must file an appraisal with the court within 120 days of commencing the appeal. That requirement underscores the importance of hiring an experienced appraiser early in the process. As with any contested administrative or court proceeding, the decision to pursue a tax appeal should be made carefully. A thoughtful analysis of whether an appeal is warranted is essential and can often result in a financial benefit, regardless of whether a formal appeal is ultimately filed. Nicholas W. Vitti Jr. and Joseph D. Szerejko are members of Harris Beach Murtha’s Commercial Real Estate Practice Group and American Property Tax Counsel representatives for Connecticut.