Board of Assessment Appeals

The Essex Board of Assessment Appeals is a body of three elected citizens empowered by State Statute to hear and decide appeals of property assessments. The Board meets during the month of March to hear appeals of real estate, personal property, and motor vehicles on the supplemental list (vehicles billed in January) and in September for motor vehicles billed in July. Applications must be made by February 20 (may be different if the 20^th falls on a weekend or holiday) for a hearing during the Board's March sessions.  Property owners, or an authorized agent, must appear in person at the appeal hearing.

REAL ESTATE APPEALS (and Motor Vehicles billed in January)
Assessments are based on the full market value of the property as of the revaluation date, the latest being October 1, 2018.  Market fluctuations will not effect assessments until the next general revaluation, currently scheduled for 2023. Appeals of that 2018 value may be made to the Board of Assessment Appeals by filing an application by February 20 (unless otherwise noted) at the Assessor's Office. Appointments will be scheduled for a hearing during the month of March. Please note on the application if you will be unavailable at some time in March, as appointment times may be difficult to change.

MOTOR VEHICLE APPEALS (for vehicles billed in July)
Motor vehicle assessments billed in July may be appealed at the Board’s September hearings on a date to be announced.
Motor Vehicles billed on the Supplemental List in the month of January  may be appealed by filing the appeal form found on the link below by February 20. Appointments are not necessary for the September Motor Vehicle appeals.  Hearing date and times will be published at least ten days prior.
Motor vehicles are valued by the Assessor using Average Retail Value found in the October edition of the NADA (National Automobile Dealers' Association) pricing guides.

Appeal decisions are not retroactive and all decisions are final, barring further appeal to Superior Court.

For further information contact Keith Russell, BOAA Chair at  BOAA@essexct.gov