Board of Assessment Appeals

BAA Appeal Form Grand List 2023

The Board of Assessment Appeals is comprised of three elected members.  The board meets twice yearly to hear appeals.  In September, the board hears motor vehicle appeals, then in March the board hears real estate and personal property appeals. The board is the first level of appeal from actions of the assessor.  The board’s decisions are binding until an appeal is taken to the court system, or there is a change in valuation.  It operates on an intermediate level between the assessor and the courts. Motor vehicle appeals require an application from the assessors but no appointments are scheduled.  The dates and times for motor vehicle appeal hearings are posted in the local newspaper and at the Town Office and is done on a first come, first served basis. 

Property is assessed as it exists on October 1^st, the assessment day. The assessor draws up the Grand List of all taxable property by January 31^st.  Taxpayers are notified in writing of any changes in their valuations.  Taxpayers who wish to appeal valuations should first meet with the assessor.  Those wanting to have a hearing with the board after this meeting must apply no later than February 20^th at the assessor’s office for real estate and personal property appeals.  Hearings are scheduled in March and each applicant will be notified in writing, of their date and time for hearing the appeal.   All written decisions are completed and filed by April 1^st.  Each applicant receives a written notice of the board’s decision for their appeal. The Grand List is adjusted to reflect any changes resulting from taxpayer appeals.

Three Members elected at Municipal Election, who shall serve four year terms.