Board of Assessment Appeals
Thursday July 09, 2020

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50 Church Street, Windsor Locks, CT 06096

 

 Chairman   Richard Pease
 Secretary   Kristy Hunter
 Member   Paul Riedi
 Member   Mark Whiten Jr

 

 

Board of Assessment Appeal Form - DUE BY 1:00 P.M. Friday March 20, 2020

 

 When you appeal to the BAA, it is an assessment appeal, not a tax appeal. By appealing to the BAA, you are saying that the Town’s opinion of the value for your property is incorrect. Assessments are equal to 70% of the full value. Windsor Lock’s real estate revaluation date was October 1, 2018 thus real estate assessments are equal to 70% of a property’s full market value as of October 1, 2018. Taxes are calculated by multiplying the assessment by the mill (tax) rate. Motor vehicles and personal property are revaluated annually.

Hearings for Real Estate, Personal Property, and Supplemental Motor Vehicles (vehicles billed in January) are held each year during the month of March.

Hearings for Motor Vehicles on the regular October 1st Grand List (vehicles billed in July) are held each year during the month of September.

 

  1. If you wish to appeal your Real Estate, Personal Property, or Supplemental Motor Vehicle Assessment:

File an application to appeal ON OR BEFORE 1:00 P.M. FRIDAY MARCH 20, 2020, for hearings held each year in April (Application Forms are available in the Assessor’s Office on March 1 or Download the appeal form.) The application may be delivered by mail or hand delivered to the Assessor’s Office, or e-mailed to assessor@wlocks.com (the original must follow by mail). Only those submitting completed applications by the March 20 deadline will be given a hearing by the BAA.

Include all the required information on the application to appeal:

    • Property owner’s name;
    • Name and position of the person signing the appeal application;
    • Description of the property;
    • Name, address, phone number, and email address of the person to whom correspondence is to be sent;
    • Reason for appeal;
    • Appellant’s estimate of full market value;
    • Signature of the property owner or that of his duly authorized agent; and
    • Date on which the appeal application is signed.

    • An individual application per property must be submitted to be appealed before the BAA. 
    • The BAA will review the written application, determine the meeting dates and notify property owners of the hearing date and time. Meetings are held in the Assessor’s Office at Town Hall.
    • If you are appealing the assessment of a motor vehicle, please bring that motor vehicle to your hearing.
    • The owner or authorized individual must appear on the hearing date, time and place shown in your notification from the BAA. If the property owner sends someone else (friend, relative, attorney, other representative) to act on their behalf, the Authorization Agent section of the Appeal Application must be completed.

  1. If you wish to appeal your Motor Vehicle Assessment: 

 NOTE: Unlike the April Real Estate and Personal Property Appeal Hearings, the September Motor Vehicle Appeal Hearings can be walk-in with no appointment necessary. The schedule of September hearings will be posted in the Journal Inquirer and on the Town website.

 

    • Application forms are available in the Assessor’s Office on August 1 or Download the appeal form. Include all the required information on the application to appeal. The application may be delivered prior by mail or hand delivered to the Assessor’s Office, or e-mailed to assessor@wlocks.com.
    • You should use retail value for motor vehicles.
    • An individual application per vehicle must be submitted to be appealed before the BAA.
    • Please bring the motor vehicle to your hearing.

  

Right to Appeal the Decision of the Board of Assessment Appeal:

You may appeal the decision of the Board of Assessment Appeals to the Superior Court in accordance with Connecticut General Statute 12-117a. The appeal to the Superior Court for the district in which the town of Windsor Locks is situated must be filed within two months of the date of the mailing the notice of decision (Please consult your legal counsel regarding court filing requirements.)

Supporting Documentation

  1. Real Estate Supporting Documentation:

 To assist the BAA in making an informed decision of the property being appealed, applicants should submit with their application information to show the basis for their estimate of value. This information generally may include: 

    • Recent appraisal of the property by a certified appraiser;
    • Comparison between your property’s assessment and the assessments of similar properties in Windsor Locks;
    • Photos.

    • Documentation submitted should reflect market conditions as of the assessment date of October 1, 2019.
    • The BAA may ask for additional information if needed.
    • The BAA may ask someone from the Assessor’s Office to re-inspect your property.

  1. Personal Property Supporting Documentation:

 To assist the BAA in making an informed decision regarding the personal property being appealed, applicants should submit with their application information necessary to substantiate an assessment adjustment. This information generally may include: 

    • Itemized listing of all assets noting original cost and date acquired;
    • Page 1 of recently filed Federal Tax return;
    • Form 4562 (depreciation);
    • Schedule L (balance sheet);
    • General Ledger and location of fixed asset records;
    • Detailed Depreciation and or Fixed Assets schedules showing original value and acquisition year, including Section 179 property;
    • Detailed listing of fixed assets recorded as leasehold or building improvements;
    • Listing of all leased equipment (either contract or capital lease); and
    • Schedule of Other Deductions.

    • The BAA may ask for additional information if needed.
    • The BAA may ask someone from the Assessor’s Office to re-inspect your property.

  1. Motor Vehicle Supporting Documentation:

 If you are appealing the value of a vehicle, the BAA will consider retail value. Trade-in or wholesale values are not used. Retail values and associated assessments can be reduced based on excessive mileage. The BAA will input vehicle mileage from October 1 of the Grand List year to calculate any adjustments based on mileage which would reflect normal vehicle wear and tear. If you are appealing the value of a vehicle beyond normal wear and tear conditions, documentation should be provided which outlines any specific conditions or circumstances. This documentation may include manufacturer recall notices or recent mechanical/body repair estimates or invoices that show required repairs beyond those normally required for normal vehicle wear and tear.

 

Board of Assessment Appeal Form - DUE BY 1:00 P.M. Friday March 20, 2020

BAA Withdraw 

 

BAA Agenda 05/20/20
BAA  ZOOM LOGIN 05/20/20
BAA Minutes 05/20/20
BAA ZOOM Audio 05/20/20


BAA Agenda 05/27/20
BAA  ZOOM LOGIN 05/27/20
BAA Minutes 05/27/20
BAA ZOOM Audio 05/27/20

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