The Board of Assessment Appeals (BAA) consists of three elected members. No more than two are members of the same political party. The term of office is four years.
The Board of Assessment Appeals has all the powers and duties conferred or imposed by State law on all Boards of Assessment Appeals.
- State law requires at least three sessions of the Board of Assessment Appeals to hear residential and commercial property appeals for the Grand List that is filed by the Assessor.
- The Board continues to meet until all appeals are reviewed and notices are mailed to all applicants.
- This enables the Board to file the final Board of Assessment Appeals Approved Grand List which is required prior to the Board of Finance meeting where the Mill Rate is set.
Real Estate & Personal Property Review and Appeal Procedure
The BAA meets in March to hear appeals on the Grand List filed by the Assessor by Jan 31. An application must be filed no later than Feb. 20 with the BAA.
If you are not satisfied with the determination of the Board of Assessment Appeals, you may appeal their action to Superior Court. This must be done within two months of the action of the Board. If you choose to appeal your assessment to Superior Court directly without recourse to the Board of Assessment Appeals, you must appeal to the Superior Court within one year from the date the property was last assessed.
Motor Vehicle Appeal Procedure
The Assessor's Office uses the recommended State Office of Policy and Management pricing procedure. The values are based on Average Retail Values from the National Automobile Dealers Association price guides.
If you feel your motor vehicle assessment is incorrect based on these guidelines, you may appeal your assessment to the Board of Assessment Appeals. Please note the following dates:
An Oct. 1 assessment must be filed by February 20 for the March hearings of the Board of Assessment Appeals (This would be for the current assessment of the bill that you would be receiving in July of the current year.)
You may also appeal your motor vehicle assessment at the Board of Assessment Appeals September session. This September session is for the July Bill.