The Manchester Board of Assessment Appeals is an appointed body 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.) Application must be made by February 20 for a hearing during the Board's March sessions. The Board also meets during the month of September to hear appeals of motor vehicles billed the preceding July.
MOTOR VEHICLE APPEALS
Please note that due to the delay in the motor vehicle tax bills, motor vehicle assessment appeals for the 2016 Grand List will be able to be heard in early 2018, in addition to the Board of Assessment Appeals hearings that were held in September 2017 (as required by statute). The Board of Assessment Appeals will also have a special meeting on Tuesday, November 28, 2017 for the purpose of hearing Motor Vehicle assessment appeals for the 2016 Grand List. For more information about the November 28, 2017 meeting, please call 860-647-3011. The Town of Manchester feels that because the bills were not mailed until after the September Board of Assessment Appeals hearings were held, taxpayers will be able to appeal their motor vehicle assessments on the 2016 Regular Grand List and the 2016 Supplemental Grand List by filing an appeal with the Board of Assessment Appeals by February 20, 2018. This allows our our taxpayers their right to appeal their motor vehicle assessment after they receive their bill. Motor vehicles differ from real estate and business personal property because there is no assessment notice for motor vehicles, there is only the tax bill. Anyone wishing to appeal their motor vehicle assessment on the 2016 Grand List should fill out the appeal application, which is available at this link:
Download Real Estate, Personal Property & Motor Vehicle Appeal forms for the March 2018 hearings here
REAL ESTATE APPEALS
Assessments are currently based on the full market value of the property as of the revaluation date of October 1, 2016. Market value changes will not effect assessments until the next general revaluation, currently scheduled for 2021. The next appeal hearings will be for the October 1, 2017 grand list and will be held beginning in March 2018. Appeals may be made by filing an application by February 20, 2018 at the Office of Assessment & Collection. An appointment will be scheduled for a hearing during the month of March.
Appeal decisions are not retroactive and all decisions are final, barring further appeal to Superior Court.
Minutes, Actions and Legal/Public Notices
BAA minutes and actions for the years 2010 and earlier are recorded in the Town Clerk's Office. BAA minutes, actions and notices for the years 2011 and after are online at the links below. You may notice that there might be multiple versions of minutes and actions posted for the same meeting. This is because the BAA does not always deliberate all of their appeals on the same night as the hearing. This results in the minutes being amended multiple times as decisions may be rendered over several meetings. When this happens, the minutes where the original hearing took place are amended to show the decisions for all the hearings that took place at that meeting, and the minutes and actions are cross-referenced among the meeting when the hearing took place, the meeting (or meetings) when appeals were deliberated, and the meeting at which the decision was rendered. This results in minutes and actions for meetings being amended multiple times.
Legal/Public notices posted for the Board of Assessment Appeals are posted on the Legal Notices page, which can be found on the Assessment & Collection home page.
Notices, Minutes and Actions
Jan 12, 2018
Preliminary Minutes & Actions of the January 10, 2018 meeting
Jan 12, 2018
Final Minutes & Actions of the November 28, 2017 meeting