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 BAA meets in September to hear motor vehicle appeals.

MOTOR VEHICLE ASSESSMENT CHANGES EFFECTIVE OCTOBER 1, 2024 Revised 7.21.2025

Pursuant to Public Act 22-118, June Special Session Public Act 24-1, and Public Act 25-2, municipal Assessors will be valuing registered/non-registered passenger motor vehicles differently than they have in the past. Effective with the October 1, 2024 Grand List, Assessors will utilize the Manufacturer Suggested Retail Price (MSRP) of your vehicle and apply the statutory depreciation schedule to calculate the depreciated value of your vehicle. The depreciated value will then be multiplied by the statewide assessment ratio of 70%, producing the assessed value of your vehicle for taxation. The assessed value of your vehicle will automatically decrease according to the depreciation schedule. Your vehicle will be assessed at no less than $500 for taxation purposes at any time. 

Age of Vehicle               Percentage of MSRP

Up to year one                    85%

Year two                              80%

Year three                            75%

Year four                              70%

Year five                               65%

Year six                                60%

Year seven                           55%

Year eight                             50%

Year nine                              45%

Year ten                                40%

Year eleven                          35%

Year twelve                          30%

Year thirteen                        25%

Year fourteen                       20%

Year fifteen to nineteen     15%

Years twenty and beyond   Not less than $500

 

Application

BAA Application 2025 GL

Links

• Assessor's Office