Board of Assessment Appeals
The Board of Assessment Appeals is an official municipal agency designed to serve as an appeal body for taxpayers who believe that town or city assessors erred in the valuation of their properties or erroneously denied them exemptions. The Board enables taxpayers to be heard by their peers at no expense. No fees are charged for the appeal process. Furthermore, taxpayers do not have to be represented by counsel.
Real Estate and Business Personal Property appeal hearings are held in the month of March each year, while Motor Vehicle appeal hearings are held exclusively in September.
Superior Court
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.