Board of Assessment Appeals

Assessment Appeals:   People sometimes disagree with the valuation the tax assessor places on their property, which determines the taxes they will pay. If that happens, your first step is to discuss it in person with the tax assessor. You can make an appointment by email or phone.

If the discussion fails to settle the dispute, use the assessment appeal form on this page to bring it to the Board of Assessment Appeals. There is no fee for this appeal. A hearing will be scheduled to discuss the matter and the appellant will be notified by mail. The board has the authority to overturn decisions made by the assessor and to establish a new valuation if it sees fit.  It does not have the authority to remove penalties for late filing or non-filing.  If the landowner does not accept the board's decision, he or she has 2 months to appeal the decision to Superior Court.

Hearings for real estate appeals are conducted by appointment only for Real Estate, Personal Property and Motor Vehicles during the month of March (or April, if an extension is granted). Supplemental Motor Vehicle appeals for vehicles from the prior year are also accepted since the tax bills are due the January 1 preceding the February 20 filing date.  Applications are available online or can be requested from the Assessors Office and must be filed in its entirety by February 20 (or March 20, if an extension has been granted.)

Hearings for registered motor vehicle appeals are conducted during the month of September.