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1. How is my assessment determined?

Buyers and Sellers determine Market Value.  The estimated market value of your real property is based on an analysis of the market for the full year prior to the completion of the revaluation project.  Your real property’s assessment is based on its estimated fair market value at the time of revaluation (October 1, 2018).

The “Field Card” or “Assessor’s Card” contains a detailed list of the factors used for your property. All Madison field cards are available from the Assessor’s Office.  A summary of your field card can be found online at 

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2. How are my taxes determined?

During the town budget process, the financial needs of the town are examined on a department-by-department basis.  The Board of Selectmen and the Board of Finance arrive at a final budget, which is funded primarily by property taxes. This budget must then be approved by referendum. The Board of Finance then sets the Mill Rate, which is the dollar amount of tax due per $1,000 in assessed property in town.

The Mill Rate will be set in May for the fiscal year 2022-2023.

3. What if I disagree with my assessment?

Connecticut State Law provides for municipal Board of Assessment Appeals.  If you feel that your assessment is incorrect for any reason, you have the right to file a Petition to the Board of Assessment Appeals.  The Petition must be filed in the Assessor’s Office on or before February 20th.

The Petition is available from the Assessor’s Office or the Town’s website www.madisonct.org/assessor under Assessment Appeals.  Only individuals who have completed and filed a timely Petition Form will be granted a hearing before the Board of Assessment Appeals. These criteria are dictated by state statute.

Assessor's Office Forms

4. Who makes up the Board of Assessment Appeals?

Members of the Board are elected for a four year term. They are required by law to be electors, or residents of Madison. A current listing of Board of Assessment Appeal members can be found on the Town of Madison website.

Board of Assessment Appeals Page

5. How much time will I have for my hearing?

You will be given the time you need to complete a simple form and you will be sworn to tell the truth under oath. You will then present your case using whatever documents, calculations and other evidence you believe correctly determines the value of your property.  Board members may ask you questions to amplify or clarify your statements.  In a limited number of cases, the Board may want to schedule a site visit to your property.  Please understand that the Board is made up of volunteers, whose sole objective is to determine one issue:  Is your assessment fair and equitable relative to that of the other property owners in Madison?

6. What documentation do I submit when filing my Petition to the Board of Assessment Appeals?

If an agent represents you, a Notarized Agent Form must be on file with your petition. Agent forms are online at www.madisonct.org/assessor or by contacting the Assessor’s Office at (203) 245-5652.  Be prepared to present tangible evidence that shows why your assessment is incorrect or inequitable.  For example, you might consider:

• Appraisals that are submitted should be for property tax purposes reflecting the fair-market value of the property as of the date of the revaluation (i.e. October 1, 2018)
• Documents of comparable properties that demonstrate that you are being unfairly assessed
• Your Field Card and the Field Cards of comparable properties

The documentation submitted to the Board of Assessment Appeals becomes part of the official record and cannot be returned.

Property Lookup

7. What will the Board of Assessment Appeals consider in my Appeal?

The Board will consider any and all facts that you present which pertain to your property.  The Board can only address the assessed value of your real property.  The Board cannot rule on personal or financial hardship, medical conditions, or factors associated with ability to pay taxes.  It is important to understand that it is your responsibility to present a convincing case to the Board.  It is NOT the Board’s function to develop your case for you.

8. What about the elderly and other hardship cases?

There are Connecticut State Statues that provide tax relief for qualifying persons who are disabled and/or over 65 years of age. There are also other Statutes that provide an exemption for veterans, the disabled and the blind.

If you have any questions regarding these tax relief programs, please call the Assessor’s Office at (203) 245-5652. There is also information available on the Town’s website.

Tax Deferral and Relief Programs

9. Do I need a lawyer?

No. You have the right to be represented by an agent, who may or may not be an attorney. If you use an attorney or other agent to represent you, there is an Agent form available online or in the Assessor’s office. Your Agent should be prepared to present your full and complete case to the Board.

Assessment Appeals Forms

10. What can the Board of Assessment Appeals do?

The Board has the authority, by way of a simple majority vote, to change your assessment for a period of one year.  Note that this is not a permanent change and you should not expect that it will automatically be repeated next year.     

The Board of Assessment Appeals, under Connecticut Statute has the right not only to decrease your assessment but to increase it.  

 

11. When will I know the result of my Appeal?

The Board seeks to consider all appeals and come to a resolution by the end of March.  You will be notified by mail of the Board’s findings when they have completed their deliberations. 

12. What if I don't agree with the Board of Assessment Appeals findings?

You are free to appeal the Board’s decision to a court of law.  However, under Connecticut law you must first appeal your case to the Board of Assessment Appeals before the appropriate Court will consider your case. 

Sec. 12-63d.  “Change in assessed value of real estate.  Relationship to sale price.  The assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the assessed value of such parcel, as compared to the immediately preceding assessment list, solely on the basis of the sale price of such parcel in any sale or transfer of such parcel.”