Board of Assessment Appeals

Chairwoman

Lori Quagliaroli

Member

Paul Riedi

Member

Mark Whitten Jr

Secretary

Terrie-Ann Becker

2021 GRAND LIST APPEALS WILL OCCUR:

    • April 7th, 2022  Times: TBD - Meeting #1

 

    • April 21st, 2022   Times: TBD - Meeting #2

2021 GL Board of Assessment Appeal Form Due

NO LATER THAN 1:00PM EST FRIDAY 03/18/2022

The Board of Assessment Appeals (BAA) consists of three members who are elected.

When you appeal to the BAA, it is an assessment appeal, not a tax appeal. The Board statutorily meets twice a year: in March and in September. In March, the BAA meets to hear appeals of real estate, business personal property, and supplemental motor vehicle assessments. In September, the BAA strictly discusses regular motor vehicle assessment appeals.

For the annual March session, taxpayers must file an Appeal Application with the Tax Assessor in order for their appeal to be heard by the BAA. The timeline for filing an Appeal Application is from February 1st to February 20th. In years where the Town has received an extension to the filing of its Grand List, then the deadline for application filing is extended to March 20th, with the BAA meeting process being extended accordingly. Assessment appeal applications are available in the Tax Assessor's Office in Town Hall or by selecting the following link:

September Meetings: The BAA will advertise the date of its September meeting in a local newspaper. The
September meeting is for Motor Vehicles Only. Taxpayers should appear with their vehicle and/or any evidence
or documentation to support their claim. Appeals are handled on a first-come, first-serve basis.

  1. If you wish to appeal your Real Estate, Personal Property, or Supplemental Motor Vehicle Assessment:

File an application to appeal NO LATER THAN 1:00PM EST FRIDAY 03/18/2022 for hearings held each year in March (April if Grand List Extension) Application Forms are available HERE. The application may be delivered by mail or hand delivered to the Assessor’s Office, or e-mailed to [email protected] (the original must follow by mail). Only those submitting completed applications by the February deadline (March if Grand List Extension) will be given a hearing by the BAA.

Include all the required information on the application to appeal:

  • Property owner’s name;
  • Name and position of the person signing the appeal application;
  • Description of the property;
  • Name, address, phone number, and email address of the person to whom correspondence is to be sent;
  • Reason for appeal;
  • Appellant’s estimate of full market value;
  • Signature of the property owner or that of his duly authorized agent; and
  • Date on which the appeal application is signed.
  • An individual application per property must be submitted to be appealed before the BAA.
  • The BAA will review the written application, determine the meeting dates and notify property owners of the hearing date and time. Meetings are held in the Assessor’s Office at Town Hall.
  • If you are appealing the assessment of a motor vehicle, please bring that motor vehicle to your hearing.
  • The owner or authorized individual must appear on the hearing date, time and place shown in your notification from the BAA. If the property owner sends someone else (friend, relative, attorney, other representative) to act on their behalf, the Authorization Agent section of the Appeal Application must be completed.
  1. If you wish to appeal your Motor Vehicle Assessment:

NOTE: Unlike the April Real Estate and Personal Property Appeal Hearings, the September Motor Vehicle Appeal Hearings can be walk-in with no appointment necessary. The schedule of September hearings will be posted in the Journal Inquirer and on the Town website.

  • Application forms are available in the Assessor’s Office or Download the appeal form HERE. Include all the required information on the application to appeal. The application may be delivered prior by mail or hand delivered to the Assessor’s Office, or e-mailed to [email protected]. If the hearing is completed via ZOOM, the application needs to be returned prior or via email during the meeting.
  • You should use retail value for motor vehicles.
  • An individual application per vehicle must be submitted to be appealed before the BAA.
  • Please bring the motor vehicle to your hearing. If the hearing is completed via ZOOM, arrangements will be made for the vehicle to be inspected.

Right to Appeal the Decision of the Board of Assessment Appeal:

You may appeal the decision of the Board of Assessment Appeals to the Superior Court in accordance with Connecticut General Statute 12-117a. The appeal to the Superior Court for the district in which the town of Windsor Locks is situated must be filed within two months of the date of the mailing the notice of decision (Please consult your legal counsel regarding court filing requirements.)

Supporting Documentation

  1. Real Estate Supporting Documentation:

To assist the BAA in making an informed decision of the property being appealed, applicants should submit with their application information to show the basis for their estimate of value. This information generally may include:

  • Recent appraisal of the property by a certified appraiser;
  • Comparison between your property’s assessment and the assessments of similar properties in Windsor Locks;
  • Photos.
  • Documentation submitted should reflect market conditions as of the Grand List assessment date of October 1 annually.
  • The BAA may ask for additional information if needed.
  • The BAA may ask someone from the Assessor’s Office to re-inspect your property.

 

  1. Personal Property Supporting Documentation:

To assist the BAA in making an informed decision regarding the personal property being appealed, applicants should submit with their application information necessary to substantiate an assessment adjustment. This information generally may include:

  • Itemized listing of all assets noting original cost and date acquired;
  • Page 1 of recently filed Federal Tax return;
  • Form 4562 (depreciation);
  • Schedule L (balance sheet);
  • General Ledger and location of fixed asset records;
  • Detailed Depreciation and or Fixed Assets schedules showing original value and acquisition year, including Section 179 property;
  • Detailed listing of fixed assets recorded as leasehold or building improvements;
  • Listing of all leased equipment (either contract or capital lease); and
  • Schedule of Other Deductions.
  • The BAA may ask for additional information if needed.
  • The BAA may ask someone from the Assessor’s Office to re-inspect your property.

 

  1. Motor Vehicle Supporting Documentation:

If you are appealing the value of a vehicle, the BAA will consider retail value. Trade-in or wholesale values are not used. Retail values and associated assessments can be reduced based on excessive mileage. The BAA will input vehicle mileage from October 1 of the Grand List year to calculate any adjustments based on mileage which would reflect normal vehicle wear and tear. If you are appealing the value of a vehicle beyond normal wear and tear conditions, documentation should be provided which outlines any specific conditions or circumstances. This documentation may include manufacturer recall notices or recent mechanical/body repair estimates or invoices that show required repairs beyond those normally required for normal vehicle wear and tear.

2020 GRAND LIST MOTOR VEHICLE APPEALS WILL OCCUR:

  • April 7th, 2022      Times: TBD - Meeting #1
  • April 21st, 2022   Times: TBD - Meeting #2

 

BAA Appeal Form

 

2021 GL Board of Assessment Appeal Form - DUE NO LATER THAN 1:00PM EST FRIDAY 03/18/2022

 

BAA Withdrawal Form