Connecticut is structurally distinct from every other launch state: 169 municipalities (no county government — Connecticut abolished county administration in 1960), a uniform statewide 70% assessment ratio, mill rates that vary 6× across the state (from ~11 mills in Greenwich to 68.95+ in Hartford for FY 2025-26), and a unique two-track Superior Court framework. The hidden lever: CT offers BOTH a 2-month §12-117a "value" appeal window after a Board of Assessment Appeals decision AND a separate 1-year §12-119 "manifestly excessive or illegal" Superior Court action measured from the date the tax became due — the second is materially under-used.
| Metric | Value |
|---|---|
| Statutory residential assessment standard | 70% of fair market value (Conn. Gen. Stat. §12-62a) |
| Statewide median effective tax rate | ~2.0% (one of the highest in the U.S.; significant municipal variation) |
| Reassessment cycle | Every 5 years (Conn. Gen. Stat. §12-62) — required full revaluation |
| Lien (assessment) date | October 1 of the Grand List year |
| BAA filing deadline | February 20 of the year following the Grand List (or March 20 in extended-Grand-List towns) — Conn. Gen. Stat. §12-111 / §12-112 |
| BAA hearing window | March-April typical (May for extended-deadline towns) |
| Superior Court §12-117a appeal | 2 months from BAA decision mailing — Conn. Gen. Stat. §12-117a |
| Superior Court §12-119 wrongful assessment action | 1 year from the date the tax became due (typically July 1 of the fiscal year for the Grand List, depending on the municipality's installment schedule) — manifestly excessive or wholly illegal/exempt assessments |
| Mill rate range (FY 2025-26) | ~11 to 68.95 mills per $1,000 assessed value (6× range across municipalities) |
| Veterans Exemption (basic — Conn. Gen. Stat. §12-81(19)) | $1,500 of assessed value (regular service); locally augmented via §12-81g (income-tested supplement, up to $20K) |
| Disabled Veterans Exemption (§12-81(20)) | $3,000-$10,000 of assessed value (sliding by disability rating) |
| Totally Disabled Persons Exemption (§12-81(55)) | $1,000 of assessed value |
| Blind Persons Exemption (§12-81(17)) | $3,000 of assessed value |
| Elderly/Disabled Homeowners Circuit Breaker (Conn. Gen. Stat. §12-170aa) | Up to $1,250 (married) / $1,000 (single) annual credit (income-tested: $56,500 / $46,300 thresholds for 2025 income) |
Connecticut property valuation begins with Conn. Gen. Stat. §12-62a, which establishes the uniform 70% assessment ratio: "Every assessment list shall list separately each parcel of real estate at the percentage of its present true and actual value." The "present true and actual" standard is fair market value; the 70% ratio applies uniformly across all property classes (residential, commercial, industrial, farm, forest).
Two value concepts matter in Connecticut:
The math:
Assessed Value = Fair Market Value × 70%
Tax Bill = Assessed Value × (Mill Rate / 1,000)
Each of CT's 169 municipalities sets its own annual mill rate. There is no statewide mill rate; the rate reflects the municipality's budget divided by total Grand List value. Mill rates vary materially: FY 2025-26 Hartford 68.95 mills, Waterbury 60.21 mills, vs. Greenwich ~11 mills, Darien ~13 mills.
Two appealable error types:
⚠️ CT has no county government. Connecticut abolished county administration in 1960; counties exist only as judicial districts (8 of them). Property tax assessment is fully municipal across 169 cities and towns. There is no county-level review or aggregation; the chain runs municipal Assessor → municipal BAA → CT Superior Court (organized by judicial district).
General/system-wide reassessment. Conn. Gen. Stat. §12-62 requires each municipality to conduct a full revaluation every five years. Statistical updates (excluding physical inspection) may occur in interim years. Some municipalities have historically run on extended cycles via legislative-act delays (occasionally pushing to 6-7 years), but the 5-year cap is the legal norm. Revaluation years are coordinated with OPM and reflected in the Grand List for that October 1 lien date.
Mid-cycle individual reassessment. Properties can be reassessed mid-cycle for: change of ownership (CT is not an acquisition-value state, but ownership change triggers a record review), new construction or substantial reconstruction (added to the Grand List as of the October 1 immediately following completion under §12-53a), demolition or removal (assessed value reduced; potentially partial-year), factual record corrections (square footage, beds, baths), and omitted property under §12-53 / §12-55 (back-assessment for up to 3 prior years).
Annual mechanisms between revaluations. Two parallel processes drive year-over-year tax bill changes: (1) annual mill rate setting by each municipality based on budget and Grand List total; (2) mid-cycle individual reassessments for new construction, demolition, and material property changes. The 70% ratio remains constant; only fair market value (in revaluation years) and mill rate (annually) change. There is no Save Our Homes-style cap on annual assessed value increases; in revaluation years, a municipality's valuation can shift dramatically, with mill rates typically adjusted downward to keep the levy roughly neutral.
📋 Your move: Pull your most recent tax bill and your municipal Assessor's online property record card (most CT assessors publish online property search). Calculate: implied fair market value = assessed value ÷ 0.70. Compare to what your home would actually sell for as of October 1 of the Grand List year. If the implied FMV is materially above market, the BAA appeal (or §12-119 if egregiously excessive) is available. Confirm exemptions you qualify for (veterans, disabled, blind) appear on the bill, and verify Circuit Breaker filing status if age 65+ or totally disabled with qualifying income.
CT's BAA stage has no filing fee; Superior Court fees apply at the §12-117a / §12-119 level:
Risk of appealing. BAA generally cannot raise an assessment as a result of an owner-occupant appeal; the worst-case at BAA is denial leaving the assessment unchanged. Superior Court §12-117a is de novo on valuation, meaning the Court can adjust the value either direction — though the Assessor must affirmatively defend an upward adjustment, and this is rare in residential cases. No "punitive reassessment" risk for filing a good-faith BAA appeal.
Contact your municipal Assessor's office. Many factual-error corrections (square footage, missing exemptions, demolished features) and simple market-evidence-supported reductions resolve here without a formal BAA filing. Many cases settle here, particularly factual-record issues.
Lowest cost. Always start here. Document the conversation.
Each municipality has a BAA — typically 3-9 members, appointed or elected. Filing form goes to the Assessor's office; BAA hearings held in March or April. Hearings are informal (no judges, relaxed evidence rules). Petitioner presents evidence; Assessor responds; BAA decides typically within 30-60 days of hearing. Notice of decision mailed.
Hard deadline. Miss it = §12-119 fail-safe is the only remaining option.
From BAA decision, file a §12-117a action within 2 months of decision mailing. Court conducts de novo valuation review. Separately, where assessment is manifestly excessive or property is wholly illegal/exempt, file §12-119 within 1 year of the date the tax became due — independent of BAA chain. Civil filing fee $360. Decisions can take 12-24 months.
Attorney typical at this level. §12-119 is the under-used fail-safe.
⚠️ The February 20 BAA deadline is the standard but not universal. Most CT municipalities hold to February 20 of the year following the Grand List. Towns that completed their Grand List late may extend the deadline to March 20 under §12-111. Confirm the deadline directly with your Assessor's office before relying on it; submission must be received (not merely postmarked) by the deadline.
⚠️ Pay the bill on time even while appealing. Connecticut requires payment of the tax bill on its due date during pendency of any appeal. Failure to pay produces interest and lien consequences under §12-145 — independent of the appeal outcome. If you win at BAA or Superior Court, the municipality issues a refund with statutory interest.
For overvaluation appeals:
For wrongful assessment under §12-119:
Subject-property evidence:
Procedural:
💡 Calculate the implied fair market value before filing. The 70% ratio means your assessor's value is already discounted from full market. To compare to comp sales (which are at full market), divide the assessor's value by 0.70 to get the implied FMV. If that implied FMV is above what your home would actually sell for, the gap × 0.70 is the assessed-value reduction available. Many DIY petitioners forget the 70% conversion step and end up presenting comp evidence that doesn't properly compare.
The §6 source corpus for Connecticut residential property tax appeals draws from four layers:
An arms-length sale of the subject property within ~12 months of the October 1 lien date is typically dispositive at the BAA level — particularly for owners who bought after a revaluation year, where the reassessed value reflects pre-purchase market conditions.
Municipalities completing a 5-year revaluation see materially elevated BAA filings the following winter. Significant appreciation since the prior revaluation produces large assessed-value jumps that don't reflect individual property condition.
Superior Court has consistently held that §12-119's "manifestly excessive" standard requires a substantial gap from fair market value — not modest disagreement. Routine valuation disputes belong in §12-117a, not §12-119.
Missing the February 20/March 20 BAA deadline, the 2-month §12-117a window, or the 1-year §12-119 window ends cases without merits review under §12-111, §12-117a, and §12-119.
CT BAAs and Superior Courts have consistently treated a recent arms-length sale of the subject property as the single strongest evidence of fair market value. The October 1 lien date framework means a sale within ~12 months on either side is highly probative. Sales beyond 18-24 months are increasingly discounted.
Practical implication: For homes purchased within ~12 months of October 1 at a price below the assessor's implied FMV (assessed value ÷ 0.70), the closing statement is typically the most efficient evidence. BAAs routinely grant adjustments based on recent sale evidence without requiring full appraisal.
CT's 5-year revaluation cycle produces predictable surges in BAA activity. In the year following a revaluation, BAAs often hear 5-10× normal-year volume. The reassessed values reflect market conditions as of the new October 1 lien date, but individual properties may have appreciated more or less than the average.
Common revaluation-year disputes:
Practical implication: Revaluation years are when BAA filings are most likely to succeed if backed by current comp evidence. A revaluation-year mass-appraisal surge in your micro-market that doesn't match your specific property's condition is a strong basis.
The Connecticut Supreme Court and Appellate Court have consistently held that §12-119's "manifestly excessive" standard is distinct from and higher than the §12-117a "fair valuation" standard. Routine valuation disagreements where the assessor's value exceeds market by 10-20% typically remain within §12-117a's de novo review framework. §12-119 is reserved for:
Practical implication: §12-119 is the procedural fail-safe for taxpayers who missed the BAA cycle on egregiously over-valued or improperly classified property. It's not a substitute for routine valuation appeals — those belong in §12-117a after BAA. But for cases where the assessment is far above market or the property is fully exempt, §12-119's 1-year window from October 1 lien date provides flexibility unavailable elsewhere.
The CT framework has multiple procedural rules that produce dismissals:
Late filings are dismissed without merit review.
| Exemption / Program | Amount | Eligibility |
|---|---|---|
| Veterans Basic Exemption (Conn. Gen. Stat. §12-81(19)) | $1,500 of assessed value | Honorably discharged veteran with qualifying wartime service or service-connected disability |
| Disabled Veterans Exemption (§12-81(20)) | $3,000-$10,000 of assessed value (sliding) | Veteran with service-connected disability rating; amount scales with rating percentage |
| Surviving Spouse / Parents of KIA (§12-81(22)) | $3,000 of assessed value | Unremarried surviving spouse or parents of veteran killed in action |
| Veterans Local Option Income-Tested Supplement (§12-81g) | Up to $20,000 additional assessed-value reduction | Income-tested municipal-option augmentation; varies by town adoption |
| Totally Disabled Persons Exemption (§12-81(55)) | $1,000 of assessed value | Total and permanent disability per Social Security or other qualifying determination |
| Blind Persons Exemption (§12-81(17)) | $3,000 of assessed value | Legally blind CT resident |
| Elderly/Disabled Homeowners Circuit Breaker (§12-170aa) | Up to $1,250 (married) / $1,000 (single) annual credit | Age 65+ or totally disabled; income-tested ($56,500 / $46,300 thresholds for 2025 income); filing window Feb 1 - May 15 |
| Local Option Senior Tax Freeze (§12-129n) | Tax freeze at point-of-qualification level | Age 65+ with municipal adoption; income/asset thresholds vary by town |
| Forest, Farm, and Open Space (Public Act 490) (§12-107a et seq.) | Use-value assessment (significantly lower than fair market) | Land in qualifying forest, agricultural, or open-space use |
| Renewable Energy Equipment Exemption (§12-81(56)-(57)) | Variable | Solar, wind, geothermal residential systems |
⚠️ The Circuit Breaker (§12-170aa) is income-tested and the application window is February 1 - May 15. This is a property tax credit applied directly to the bill, not an exemption from assessed value. Filing is annual at the municipal Assessor's office. Income limits are updated annually by OPM. Beginning with the 2025 assessment year, municipalities may cap the exemption at the municipality's median residential assessed value.
📋 Filing deadlines: Veterans Exemption — by October 1 of the year for which exemption is sought, with proof of service (Form M-3, DD-214). Totally Disabled Exemption — by October 1, with disability documentation. Circuit Breaker — Feb 1 to May 15. Local Option Senior Tax Freeze — varies by municipality. Confirm exact filing requirements with your municipal Assessor.
Bridgeport is CT's most populous city, with a high mill rate reflecting urban service costs and limited commercial Grand List relative to residential. The Bridgeport Assessor's office handles BAA scheduling. Bridgeport's significant rental and multifamily inventory creates higher BAA volume from investment-property petitioners than typical CT municipalities.
Stamford has experienced sustained appreciation driven by Manhattan-commuter demand and corporate headquarters relocations (UBS, RBS, Pitney Bowes historically; multiple hedge funds and tech firms more recently). The 5-year revaluation cycle produces meaningful assessed-value swings; petitioner volume is highest in revaluation years.
💡 Stamford NYC-commuter premium dynamics. Stamford's residential market segments materially by Metro-North access. Properties walking-distance to Stamford Station carry significant premiums vs. interior properties. Comp similarity should match by sub-market within Stamford.
New Haven combines a dense urban residential core with significant tax-exempt institutional property (Yale University, Yale-New Haven Hospital, museums). The exempt institutional footprint shifts a higher share of the levy onto non-exempt residential and commercial. New Haven has a complex historic-district structure with sub-market premiums in East Rock, Wooster Square, and the Hill area.
Hartford operates with the highest mill rate in Connecticut — 68.95 mills for FY 2025-26. The high rate reflects Hartford's combination of a small Grand List (many exempt institutional properties — state government, insurance HQs that have moved to suburbs, universities), legacy pension obligations, and limited commercial expansion. Even modest residential properties produce significant tax bills.
⚠️ Hartford's high mill rate amplifies assessment errors. At 68.95 mills, every $10,000 of assessed value translates to $689.50 in annual tax. A 10% over-assessment on a modestly-priced Hartford home can easily produce $500-$1,000+ in annual over-payment. The high mill rate also makes the §12-119 manifestly-excessive threshold easier to reach in Hartford than in lower-rate towns; the absolute dollar gap between actual market value and over-assessed value compounds quickly.
Waterbury's 60.21 mill rate (FY 2025-26) reflects a similar dynamic to Hartford — high service costs combined with a constrained Grand List. Manufacturing-era housing stock dominates; significant rental and multifamily inventory. The high mill rate makes assessment-error correction high-leverage.
Norwalk's residential market segments by waterfront (Rowayton, Cranbury, Saugatuck), historic core (East Norwalk, South Norwalk), and inland (West Norwalk, Cranbury Park). Coastal premium and Metro-North access drive significant within-Norwalk sub-market variation; comp similarity should match within sub-markets.
Danbury sits on the I-84 corridor at the western edge of CT, with significant Brazilian-American and Latin American demographic representation. Manufacturing legacy housing stock (the historic "Hat City"); newer development on the city periphery. Mill rate is moderate by CT standards.
New Britain shares structural characteristics with Hartford and Waterbury — high mill rate, constrained Grand List, manufacturing-era housing stock. The combination produces high effective tax rates relative to property values.
Greenwich is the structural opposite of Hartford in CT's mill-rate landscape — extremely low mill rate (~11 mills FY 2025-26) supported by extraordinary Grand List value. Despite the low rate, absolute tax bills are substantial because of high underlying property values. The 5-year revaluation cycle here can produce material absolute-dollar swings even with the low rate.
💡 Greenwich revaluation-year dynamics. Greenwich's revaluation produces significant assessment moves on high-value properties — a $5M home could see assessed value swing $500K-$1M between revaluations. The low mill rate moderates the tax impact, but absolute-dollar tax bills on backcountry estates remain substantial. Comp similarity within Greenwich requires sub-market match (Backcountry, Mid-Country, Old Greenwich, Riverside, Cos Cob).
West Hartford sits adjacent to Hartford with a materially lower mill rate and stronger Grand List. The town's residential mix runs from historic Center neighborhoods to Bishops Corners and West Hartford Center. Strong school system and walkable centers drive sustained demand and predictable revaluation increases.
2025 Revaluation Round. A significant block of CT municipalities completed 5-year revaluations effective for the 2025 Grand List (October 1, 2025 lien date), driving elevated BAA filing activity in February-March 2026. Towns including Stamford, New Haven, several Fairfield County coastal towns, and Hartford-suburb communities saw material assessed-value movements reflecting 2020-2025 market appreciation.
Circuit Breaker income thresholds for 2025 assessment year. OPM updated the §12-170aa income thresholds to $56,500 (married) / $46,300 (single) for 2025 income (applied to FY 2026-27 bills). Beginning with the 2025 assessment year, municipalities also gained authority to cap the exemption at the municipality's median residential assessed value — a structural change that will affect program impact in higher-value towns.
Post-pandemic NYC-commuter appreciation continues. Fairfield County coastal towns (Greenwich, Westport, Darien, New Canaan, Westport) and Stamford continue to see sustained appreciation driven by Manhattan-commuter demand. Petitioners who bought after a revaluation but before the next revaluation can face implied-FMV calculations that don't reflect recent market activity.
Mill rate variation widens. The gap between the highest mill rates (Hartford 68.95, Waterbury 60.21, New Britain 50+) and lowest (Greenwich ~11, Darien ~13) continues to widen, reflecting structural differences in commercial Grand List composition, exempt institutional footprint, and pension/legacy obligations.
The BAA cycle runs February 20 (or March 20) filing → March/April hearings → notice of decision typically within 30-60 days of hearing. Total BAA timeline: typically 3-5 months from filing to decision. From a BAA denial, §12-117a Superior Court action must be filed within 2 months; Court resolution can take 12-24 months. Total from initial filing to final Superior Court decision: typically 15-30 months for cases that reach judicial review.
The BAA issues a written decision adjusting the assessed value. The municipal Tax Collector adjusts the bill, refunds any overpayment with statutory interest under §12-129, and the new value is reflected on the next year's bill. BAA decisions apply for the Grand List year in question; the municipality is not required to apply the same value to subsequent years (though the prior decision typically informs subsequent valuation). The Assessor can appeal a BAA reduction to Superior Court under §12-117a within 2 months — relatively rare for routine residential cases.
The BAA's denial is the final administrative decision. From the BAA, you have 2 months from decision mailing to file a §12-117a Superior Court action. The Court conducts de novo review of valuation. Separately, if the assessment is manifestly excessive or the property is wholly exempt/illegal, you have 1 year from the date the tax became due to file a §12-119 Superior Court action — this track is independent of BAA filing. Civil filing fee at Superior Court is $360, and attorney representation is typical at this level.
Three primary risks: (1) The BAA generally cannot raise an assessment as a result of an owner-occupant appeal — worst case at BAA is denial leaving the assessment unchanged. Superior Court §12-117a is de novo on valuation, meaning the Court could in principle adjust upward if the Assessor affirmatively defends an upward adjustment — though this is rare in residential cases. (2) The §12-119 manifestly-excessive standard is doctrinally distinct from §12-117a's de novo review; bringing the wrong action can produce dismissal. (3) Failure to continue paying the bill during pendency produces interest and lien exposure under §12-145 independent of appeal outcome.
§12-117a is the standard valuation appeal — must be filed within 2 months of BAA decision mailing; Court conducts de novo review of fair market value; designed for routine over-valuation disputes that have run through the BAA cycle. §12-119 is a separate "wrongful assessment" action — must be filed within 1 year of the date the tax became due; available where the assessment is manifestly excessive (substantially above fair market value) OR the property is wholly outside the taxing jurisdiction OR fully exempt; independent of the BAA cycle. The doctrinal threshold is higher for §12-119 — modest over-valuation belongs in §12-117a. §12-119 is the procedural fail-safe for missed BAA cycles or fundamentally improper assessments.
Take your assessed value from the most recent tax bill or property record card and divide by 0.70. The result is the implied fair market value the assessor used. Compare this number to what your home would actually sell for as of the October 1 lien date. If the implied FMV is materially above market, the gap × 0.70 is the assessed-value reduction available; multiply by your municipality's mill rate to get the annual tax savings. Many DIY petitioners forget the 70% conversion step and present comp evidence that doesn't properly compare against the implied FMV.
For the standard valuation challenge under the BAA → §12-117a track, generally yes — the §12-111 / §12-112 deadline is jurisdictional. However, the §12-119 wrongful-assessment Superior Court action remains available for 1 year from the date the tax became due if the assessment is manifestly excessive or the property is wholly illegal/exempt. The §12-119 doctrinal threshold is higher than routine over-valuation, but for genuinely egregious cases it provides a procedural fail-safe.
Most routine residential BAA proceedings are handled successfully without professional representation. The BAA stage has no filing fee, hearings are informal, and DIY presentation of comp evidence is common. Professional representation tends to be most useful for: (a) Superior Court §12-117a or §12-119 actions (formal civil litigation with discovery and evidentiary rules); (b) high-value properties with significant absolute-dollar stakes; (c) complex valuation methodology disputes (income approach, special-purpose property); (d) revaluation-year cases involving multiple properties or a portfolio.
CT's 169 municipalities each set their own mill rate based on local budget and Grand List composition. Mill rates vary from ~11 mills (Greenwich) to 68.95 mills (Hartford) — a 6× range. The same fair market value home produces vastly different absolute-dollar tax bills depending on the municipality. Two structural factors drive variation: (1) commercial Grand List composition (towns with significant commercial/industrial property dilute the residential burden); (2) exempt institutional footprint (towns with universities, hospitals, state government — like Hartford and New Haven — shift more of the levy onto remaining taxable property). Mill rate disparity is structural, not appealable.
File application with your municipal Assessor's office between February 1 and May 15 of each year. Required documentation: proof of age (65+) or total disability; documentation of all household income for the prior calendar year; proof of CT residency. Income thresholds (2025 income, applied to FY 2026-27 bills): $56,500 (married) / $46,300 (single). The credit (up to $1,250 married / $1,000 single) is applied directly to the next tax bill — it's not an exemption from assessed value. Beginning with the 2025 assessment year, municipalities have the option to cap the exemption at median residential assessed value in the town.
CT's consulting landscape reflects the state's structural variation: Fairfield County's high property values and significant commercial inventory concentrate professional consulting in Stamford, Greenwich, and Westport, while the high-mill-rate cities (Hartford, Waterbury, New Britain) attract high-leverage residential representation given that small assessment errors compound quickly into large absolute-dollar overpayments.
Most firms operate on contingency fees — typically 25-40% of first-year tax savings, with some offering reduced rates for residential and higher rates for complex commercial. A few residential-focused firms charge flat-fee engagements ($300-$1,000) instead.
CT-specific factors shape the consulting landscape:
💡 Calculate the absolute-dollar leverage before engaging. Service company economics depend on the absolute-dollar savings, which is the assessed-value reduction × the mill rate. A 10% over-assessment on a $400K Hartford home produces ~$1,930 annual savings (vs. ~$310 in Greenwich) — meaning Hartford residential cases support consulting fees that don't pencil out in low-mill-rate towns. For lower-mill-rate towns with strong residential appreciation, DIY at the BAA level is often cost-competitive with professional engagement.
For deeper cross-state coverage of property tax service company economics, contingency-fee structures, and DIY-vs-hire decision logic, see the dedicated DIY vs. Hire economics page.
Statutes:
State agency publications:
Municipal Assessors and Boards of Assessment Appeals (10 launch municipalities):
📊 Methodology note. This Connecticut cornerstone synthesizes the Grand List 2025 statutory framework (Conn. Gen. Stat. Title 12 Chapter 203), CT OPM IGPP publications and mill-rate data, the CT Superior Court §12-117a and §12-119 published opinions corpus, and municipal Assessor and BAA operations across 10 cities and towns. The §6 pattern findings draw from CT Superior Court / Appellate Court / Supreme Court published opinions on Title 12 questions and the structural distinction between §12-117a and §12-119. The two-track Superior Court framing in §6 is the distinctive CT-specific lever — the §12-119 wrongful-assessment action is materially under-used relative to its procedural availability. This page is reviewed quarterly for statutory changes, semi-annually for municipal Assessor URL liveness, and annually for §6 corpus refresh.
⚠️ This is editorial guidance, not legal advice. Property tax procedures vary by municipality, and individual circumstances may produce outcomes different from the patterns described. This page is not a recommendation about whether to appeal a specific assessment, nor does it create an attorney-client or appraiser-client relationship. For specific case guidance, consult a Connecticut-licensed real estate attorney, property tax consultant, or licensed appraiser. The February 20 / March 20 BAA filing window, the 2-month §12-117a Superior Court window, and the 1-year §12-119 window are statutory and should be confirmed for each Grand List year with the relevant municipal Assessor and CT Superior Court before relying on them.