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The Board of Assessment Appeals shall have such powers and duties as are or may be imposed or vested by the General Statutes, upon boards of assessment appeals.Under the Connecticut General Statutes The Board of Assessment Appeals (BAA) is an appointed municipal panel that allows property owners to formally contest property tax assessments and exemptions. The board holds hearings in March for real estate, business personal property, and motor vehicles, and meets again in September strictly for motor vehicle appeals. The Board is comprised of three regular (3) members, and three (3) alternate members of the Board of Assessment Appeals. During any assessment year in which a revaluation becomes effective, or during which appeals from revaluation are heard, there shall be two (2) additional regular members of the Board of Assessment Appeals, appointed for a term of one year.
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