Public Act 490 Guide - CT.gov
Public Act 490 Guide - CT.gov
Public Act 490 Guide - CT.gov
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APPEALS PROCESS<br />
PA<br />
<strong>490</strong><br />
SE<strong>CT</strong>ION 12: APPEALS PROCESS<br />
If a property owner is denied PA <strong>490</strong> classification, or<br />
they feel the PA <strong>490</strong> assessment is inappropriate, there are<br />
rights and remedies. The first action should be for the property<br />
owner to meet with the local assessor to determine<br />
why an application was denied or what the justification<br />
was for the assessment. Communication and negotiation at<br />
this point are very important. This may be an opportunity<br />
for the property owner to clarify information they have<br />
provided in the application, provided supporting or missing<br />
information or rectify an issue as simple as a missing<br />
signature. This is also an opportunity for the assessor to<br />
explain on what basis the application was denied or what<br />
methodology was used to determine the assessment value.<br />
If the property owner is not able to achieve a satisfactory<br />
agreement with the assessor at this level, then the<br />
property owner has the right to appeal to the town’s<br />
Board of Assessment Appeals. An appeal must be filed in<br />
writing to the Board no later than February twentieth (20th).<br />
The appeal must include a map or parcel map showing<br />
reference to the land, the signature of the property owner<br />
or duly authorized agent of the property owner, and date<br />
Appeal of Conveyance Tax<br />
CGS Section12-504d allows for a taxpayer to<br />
appeal the imposition of an additional conveyance<br />
tax to a town's board of assessment appeals. Sec. 8<br />
of PA 05-190 enacted in 2005 extends the time frame<br />
for filing an appeal with said board, if the additional<br />
conveyance tax is imposed when the Board of Assessment<br />
Appeals is not meeting in regular session<br />
(i.e. generally, during the months of March and April).<br />
In such case, a taxpayer may file an appeal with the<br />
Board appeals at its next regularly scheduled meeting.<br />
An appellant dissatisfied with the decision<br />
rendered by the Board may appeal that decision to<br />
the superior court for the judicial district in which<br />
the town or city that imposes the additional<br />
conveyance tax is located.<br />
It is important to remember that the burden is<br />
on the property owner to prove that the assessors<br />
or Board of Assessment Appeals were in error.<br />
Failure to take a case to the board will make it very<br />
difficult to challenge the assessor's decision.<br />
of signature. If the time for appealing to the Board has<br />
passed, the taxpayer may appeal at the next regularly<br />
scheduled meeting.<br />
The aggrieved taxpayer will then be notified, no later<br />
than March first (1st), of the date, time, and place of the<br />
appeal hearing, or if the Board has elected not to conduct<br />
an appeal hearing. If an extension is granted to any assessor<br />
or board of assessors, the date by which a taxpayer shall<br />
be required to submit a written request for appeal to the<br />
board of assessment appeals shall be extended to March<br />
twentieth (20th) and said board shall conduct hearings<br />
regarding such requests during the month of April.<br />
The Board of Assessment Appeals in each town shall<br />
meet in the month of March to hear appeals related to the<br />
assessment of property. Any such meeting shall be held<br />
on business days, which may be Saturdays, and last no<br />
later than the end of March.<br />
If an appeal is denied by the Board of Assessment<br />
Appeals, a PA <strong>490</strong> landowner may appeal to the Superior<br />
Court. The landowner has 60 days from the date of denial<br />
in which to file an appeal to Superior Court. For persons<br />
who are not able to meet with the Board of Assessment<br />
Appeals, a direct appeal to the courts is allowed.<br />
The landowner should seek a counsel with experience<br />
in PA <strong>490</strong> and be well advised to make sure they have all<br />
the appropriate facts prior to taking action. A consultation<br />
with other PA <strong>490</strong> landowners in town to see how they were<br />
treated and/or discussion with Department of Agriculture<br />
and Connecticut Farm Bureau staff are both advisable.<br />
28<br />
<strong>Public</strong> <strong>Act</strong> <strong>490</strong>: A Practical <strong>Guide</strong> and Overview • http://www.cfba.org/pa<strong>490</strong>guide.htm • Connecticut Farm Bureau Association