Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.
Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.
In Connecticut (CT), property tax is primarily a municipal concern, with the tax being levied by local governments such as cities and towns. The tax is based on the assessed value of real property, which includes land and the buildings on it. Local governments use the revenue from property taxes to fund essential services such as education, police and fire protection, and infrastructure maintenance. Property owners in Connecticut have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the local assessor's office or the Board of Assessment Appeals. The appeal process may involve presenting evidence to support the claim that the property's assessed value is not reflective of its fair market value. If the appeal is unsuccessful at the local level, property owners may further appeal to the Connecticut Superior Court.