1. When is the deadline
for filing a tax appeal?
The time allowed for filing a tax appeal depends upon the
type of tax that is being contested.
A properly-served appeal from an order,
decision, determination or disallowance of the Commissioner of
Revenue Services must be filed with the superior court for the
Judicial District of New Britain within one month after notice of
such order, decision, determination or disallowance is mailed to or
served upon the taxpayer. Notice from the Commissioner of Revenue
Services may be in the form of a letter or other type of service. It
is important for the taxpayer to determine when the notice from the
Commissioner was mailed for this may be the starting date of the
appeal period.
Real estate property tax appeals under General Statutes § 12-117a
(where the taxpayer is contesting only the valuation of the
property) must be filed within two months from the date that notice
is mailed of the action taken by the board of tax review or the
board of assessment appeals. Appeals brought under General Statutes
§ 12-117a must be filed with the superior court for the judicial
district where the municipality is located. Property tax appeals may
be transferred to the Tax Court at the request of the presiding
judge or administrative judge of the judicial district where the
appeal is filed.
Real estate property tax appeals under General Statutes § 12-119
(where the taxpayer is claiming the property was illegally assessed)
must be filed within one year from the date that the property was
last evaluated for tax purposes. Appeals brought under General
Statutes § 12-119 must be filed with the superior court for the
judicial district where the municipality is located. Property tax
appeals may be transferred to the Tax Court at the request of the
presiding judge or administrative judge of the judicial district
where the appeal is filed.
Appeals of personal property tax assessments may be taken
pursuant to General Statutes § 12-117a or General Statutes § 12-119.
Appeals from an assessor’s valuation of a motor vehicle may be
taken pursuant to § 12-117a or § 12-119.
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2. How do I file a tax
appeal?
With a few exceptions, all civil case types,
including tax appeals, are now e-filable. Beginning December
5, 2009, e-filing of all civil case types, including tax
appeals, will be mandatory for attorneys and firms without
an exclusion from electronic services requirements, with certain
exceptions. More
information on E-Services or e-filing.
In order to institute an appeal with the Tax Court, the
following must be filed:
- $300.00 filing fee.
- Complaint/Appeal. The complaint or appeal must be signed,
certified and returnable to the New Britain Judicial District.*
The return date must be a Tuesday at least fifteen (15) days after
filing.
- Citation and Recognizance. The recognizance must state name of
the surety recognized to prosecute in the amount of $250.00.
Please note that a pro se plaintiff (a plaintiff representing
himself or herself without the aid of an attorney) must pay his or
her own recognizance bond, cash only, at the
civil
clerk’s office before serving and filing the tax appeal with the
court.
- Statement of the amount in demand.
- Marshal’s return of service. The marshal’s return must state
that a true and attested copy of the original complaint/appeal,
citation, recognizance and statement of amount in demand was
served upon an agent for the defendant municipality or
Commissioner of Revenue Services.
Examples of the above documents can be found at
Guide to Property Tax Appeals
(PDF).
The taxpayer may file his or her own tax appeal without the
representation of an attorney. However, since an attorney is
schooled in the practice of law and rules of procedure, a
taxpayer should consider the importance of retaining an attorney
to bring the tax appeal. If a taxpayer desires to represent
himself or herself, guidelines in state
Law Libraries are
available as an aid.
*As stated above, municipal property tax appeals must be filed
with the superior court for the judicial district where the
municipality is located.
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3. What is the procedure
for scheduling cases for pre-trial?
The Tax Court will schedule a pre-trial as soon as an
appearance has been filed on behalf of the defendant. You do not
need to request that a pre-trial be scheduled. A judicial notice
will be sent to the parties informing them of the date and time of
the pre-trial, as well as the standing orders. If the date is
inconvenient, or if there will be difficulty complying with the
standing orders, you should contact the Tax Court immediately.
4. What is the procedure
for scheduling cases for trial?
If a settlement is not reached at the pre-trial
conference, the parties will be required to select a trial date at
that time. However, the judge or special master conducting the
pre-trial may require the parties to return for an additional
pre-trial if he or she believes it will be productive.
5. When are cases
scheduled for trial?
The Tax Court generally has open dates available for
trial 4-5 months in the future.
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6. Who selects the trial
dates?
The parties will confer with a member of the Tax Court
staff in an attempt to select a date amenable both to them and the
court.
7. What can I do if I
cannot attend the trial on the date scheduled?
The trial date assigned is a date certain. If you cannot
attend trial on the date scheduled, you must file a motion for
continuance with the Tax Court stating the reason that you are
unable to attend. If possible, you should attempt to obtain consent
from the opposing party and select an alternate date on which the
parties can attend. Please note, however, that obtaining consent
does not guarantee that your motion for continuance will be granted.
8. What is the procedure
for scheduling and deciding short calendar matters?
Motions are automatically placed on the short calendar
upon filing with the Tax Court. You will receive notice in the mail
informing you of the date that the motion will be considered and
whether argument will be necessary. If you cannot attend argument on
the scheduled date you should contact the Tax Court immediately in
order to reschedule. It is not necessary to file a claim/reclaim
form in order to have a matter placed on the short calendar. Any
pleading/memoranda regarding the motion must be filed at least five
days before the short calendar date.
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