As the capabilities of artificial intelligence (AI) rapidly change, the laws regarding AI use likewise adapt. For instance, the New York Surrogate’s Court recently grappled with an expert witness’ use of AI to support his...more
2/27/2025
/ Artificial Intelligence ,
Evidence ,
Expert Testimony ,
Expert Witness ,
Machine Learning ,
Property Tax ,
Property Valuation ,
Real Estate Transactions ,
Regulatory Agenda ,
Risk Management ,
Tax Appeals ,
Tax Liability
In a victory for taxpayers across the nutmeg state, the Connecticut Supreme Court recently held in 7 Germantown Rd., LLC v. City of Danbury, No. 21024, 2025 WL 309848 (Conn. Jan. 28, 2025) (“Germantown”) that the appraisal...more
2/13/2025
/ Appellate Courts ,
Appraisal ,
CT Supreme Court ,
Dismissals ,
Filing Requirements ,
Property Tax ,
Regulatory Requirements ,
Standing ,
State and Local Government ,
State Taxes ,
Statutory Interpretation ,
Subject Matter Jurisdiction ,
Tax Appeals ,
Tax Liability
The deadline is fast approaching for Connecticut taxpayers to file an appeal with their local Board of Assessment Appeals (BAA) to challenge their property assessment on their municipality’s October 1, 2024 Grand List....more
2/10/2025
/ Connecticut ,
Filing Deadlines ,
Municipalities ,
Property Owners ,
Property Tax ,
Property Valuation ,
State and Local Government ,
Tax Appeals ,
Tax Assessment ,
Tax Liability ,
Tax Planning
A large number of Connecticut municipalities began conducting revaluations as of October 1, 2022.
Important topics for taxpayers to consider include...more
Connecticut municipalities are scheduled to conduct real property revaluations effective October 1, 2022. You may find the complete list of Connecticut municipalities conducting October 1, 2022 revaluations on the OPM website...more
Approximately 20% of Connecticut’s 169 municipalities usually conduct general revaluations every five years as required by law. Due to a quirk in the schedule, 2019 revaluations will be conducted by only 14 communities. While...more
8/13/2019
/ Carve Out Provisions ,
Compensation ,
Department of Transportation (DOT) ,
Eminent Domain ,
Fair Market Value ,
Filing Requirements ,
IRS ,
Licensing Rules ,
Municipalities ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
Religious Institutions ,
Required Forms ,
Shopping Centers ,
State and Local Government ,
Tax Appeals ,
Tax Assessment ,
Tax Exemptions
Tidbit on NNN lease property valuation -
A sort of a humdrum ruling on the assessment appeal of a garden variety industrial building nevertheless offers a valuable insight as to proper use of the income valuation...more
6/7/2019
/ Ad Valorem Tax ,
Apartments ,
Appraisal ,
Condemnation ,
County Assessors ,
CT Supreme Court ,
Fair Market Value ,
Hospitality Industry ,
Housing Market ,
Inverse Condemnation ,
Property Owners ,
Property Tax ,
Property Valuation ,
Tax Appeals ,
Tax Assessment ,
Tax Court ,
Tax Revenues
In an ad valorem appeal of the value of an office/retail building and its associated parking lot in Springfield, the Massachusetts Appellate Tax Board (ATB) addressed the property owner’s contention that a proposal to...more
3/15/2019
/ Ad Valorem Tax ,
Discrimination ,
NY Supreme Court ,
Physical Presence Test ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
Sales Tax ,
South Dakota v. Wayfair ,
Tax Appeals ,
Tax Assessment
Showdown at the BAA corral?
Consider this scenario: a property owner shows up at his appointed time and day to challenge his assessment before a public meeting of the Nutmeg Board of Assessment Appeals. ...more
Hartford Bankruptcy Threat Postponed -
The immediate possibility of Connecticut’s capital city filing a bankruptcy petition has been mitigated as a result of the newly adopted Connecticut budget. ...more
Property Assessment Class Action Fails -
On previous occasions, the editors of Property Tax and Valuations Topics have noted that Connecticut courts tend to be rather strict in requiring property owners to pursue statutory...more
11/15/2017
/ Class Action ,
Commercial Leases ,
Dispensaries ,
Filing Deadlines ,
Marijuana Related Businesses ,
Multi-Family Development ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
Religious Institutions ,
Religious Schools ,
Rental Property ,
School Districts ,
Tax Appeals ,
Tax Assessment ,
Tax Exempt Entities ,
Waterfront Properties