Tax Assessor's Office
Frequently Asked Questions

1. How Is The Assessor Credentialed?

2. What Guidelines Must The Assessor Follow?

3. What Is Fair Market Value And Who Determines It?

4. What Is An Assessment?

5. How Often Are Revaluations Scheduled In Connecticut?

6. How Is The Tax Rate Established?

7. Why Do Assessment Personnel Need To Visit My Property?

8. When And How Will I Be Notified Of My New Real Estate Assessment?

9. How Can I Determine If My Assessment Is Fair?

10. What Can I Do If I Think That My Assessment Is Unfair?

11. What Types Of Exemptions Are Available Through The Assessor’s Office?

1. HOW IS THE ASSESSOR CREDENTIALED?

While there is no state law that requires assessors to be certified, Section 12-55 of the Connecticut General Statutes requires that a state certified assessor must sign each town’s annual Grand List.

In accordance with Section 12-40a, the Secretary of the Office of Policy and Management appoints the seven members of the Certified Municipal Assessor Committee. This committee is charged with establishing programs and procedures for training, examination, certification and re-certification of assessors. The Secretary of the Office of Policy & Management issues certifications to individuals recommended by the committee.

Two levels of state certification currently exist for Connecticut Assessor’s (Certified Connecticut Municipal Assessor II and I). The difference between these two levels of certification hinges on the varying educational and experience requirements. To obtain the C.C.M.A. designation, an applicant must successfully complete the required number of courses and pass a comprehensive examination related to appraisal procedures and assessment law. In addition, the applicant for certification must have a minimum of 4 years experience in property assessment or appraisal, with at least two years at an administrative level in an Assessor’s Office.

Certifications are valid for a five-year period and persons wishing to become re-certified must successfully complete 50 hours of approved courses or workshops.

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2. WHAT GUIDELINES MUST THE ASSESSOR FOLLOW?

Connecticut General Statues (primarily Title 12) and the relevant case law (which assists in interpreting these statutes) govern assessment procedures and practices. In addition, the State of Connecticut Office of Policy & Management Intergovernmental Policy Division prescribe regulations and issue administrative pronouncements related to the administration of statutes related to assessment practices..

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3. WHAT IS FAIR MARKET VALUE AND WHO DETERMINES IT?

Fair market value is a legal term defined by the courts as the probable price which a property would baring the open market given prudent, knowledgeable and willing buyers and sellers. Fair market value is the standard by which the fairness of all assessments are judged.

It is the buyer and seller of real estate that determine the fair market value of real estate. It is the appraiser or assessor’s jobs to analyze real estate transactions that occur within a community and determine the factors that lead to the final sale prices. Information developed through the analysis of these sales is used by appraisers and assessors to develop mathematical models that are used in estimating the market values of all properties in a community.

Some of the typical factors that are used by an appraiser in estimating market values include location, condition, age, size and quality of the improvements.

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4. WHAT IS AN ASSESSMENT?

An assessment is the value at which a property is included in the Grand List that is the basis upon which the property tax levy is distributed among the property owners in a community. In order to determine the tax liability of a particular property, the property assessment is multiplied by the municipalities mill rate.

In Connecticut, an assessment is equal to 70% of the fair market value as established by the municipal Assessor. For motor vehicles and business personal property, this assessment is recalculated annually as of October 1^st. Real estate assessments are established during the town-wide revaluations, which are performed on a periodic schedule, established by State Law. In Stratford, the last revaluation occurred in 2000 and the next revaluation is scheduled for October 1^st, 2004.

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5. HOW OFTEN ARE REVALUATIONS SCHEDULED IN CONNECTICUT?

Connecticut General Statute Section 12-62 establishes the schedule for implementing revaluations. In 1997, the state legislature passed new legislation that required all municipalities to perform more frequent revaluations. With the adoption of this schedule, Connecticut municipalities are now required to revalue every five years. In Stratford, this revised schedule will result in town-wide revaluations for October 1^st of the years, 2000, 2004, 2009 etc.

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6. HOW IS THE TAX RATE ESTABLISHED?

The tax rate, or mill rate, is established annually by the elected Town Council through the adoption of the town’s budget. This process of establishing the tax rate begins during the month of December and concludes with the adoption of the town budget and mill rate prior to the issuance of the tax bills in July.

The simplified formula for determining the mill rate is the Town Levy divided by the Taxable Grand List. The Town Levy is simply the amount of money the Town needs to generate through the property tax in order to provide town services. The taxable grand list is the total of all non-exempt assessments for all real estate, motor vehicles, and personal property located within the Town’s boundaries.

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7. WHY DO ASSESSMENT PERSONNEL NEED TO VISIT MY PROPERTY?

Data collection is an important, and the most highly visible phase of a revaluation. During this process, assessment personnel will visit each property and request to measure the exterior of all improvements, and to inspect the interior of the property.

The reason for this inspection is to insure the accuracy of the information that will be used in the assessment of your property. Without accurate information concerning the size, condition and amenities associated with your property, it is highly unlikely that the appraisal of your property will be accurate. While all property owners have the right to refuse this inspection, refusal may result in an inaccurate appraisal and an inappropriate property tax burden imposed on the property owner.

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8. WHEN AND HOW WILL I BE NOTIFIED OF MY NEW REAL ESTATE ASSESSMENT?

The new assessment will become effective for the October 1, 2004 Grand List,. Notification of the new assessment will be mailed during the second week of January 2005. The first tax bill that will be effected by the new assessments will be issued July 2005.

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9. HOW CAN I DETERMINE IF MY ASSESSMENT IS FAIR?

In order to judge the fairness of your assessment, two questions should be asked. First, does the assessment represent 70% of the probable selling price as of the date of the assessment? Secondly, is my assessment similar to comparable properties in Town?

The Assessor’s Office maintains information that will help you answer these questions. List of properties that have sold and lists of assessments of all properties in Town can be reviewed in the Assessor’s Office.

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10. WHAT CAN I DO IF I THINK THAT MY ASSESSMENT IS UNFAIR?

There are three levels of appeal available to any property owner who believes that their new assessment is unfair.

The first level of appeal process is to schedule an informal hearing with a representative of the town’s revaluation consultant, Vision Appraisal Services. Instructions for making an appointment will be included in the assessment notification. These hearings are scheduled to begin during the month of January 2005, and will continue for two weeks. The informal hearings are the proper time to review your property record and discuss any question that you may have concerning your assessment. You will be notified by mail of any changes to your assessment that result from your hearing in early February 2005.

After the conclusion of the informal hearings, property owners may appeal their assessment to the Stratford Board of Assessment Appeals. In order to be granted a hearing with this Board, an application must be submitted prior to March 21, 2005. Applications will be available immediately after the conclusion of the informal hearings, and these meetings will be scheduled for April and May 2005 as required.

If after the first two steps a disagreement concerning your assessment still remains, a property owner may appeal to the Superior Court within two months of receiving the decision of the Board of Assessment Appeal (C.G.S. Sec. 12-118). This appeal is the only step, which a fee is to be paid by the taxpayer. Also, it is suggested that you hire professional assistance at this stage in the process.

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11. WHAT TYPES OF EXEMPTIONS ARE AVAILABLE THROUGH THE ASSESSOR’S OFFICE?

Various exemption programs are administered by the municipal assessor’s office. The various programs and application dates are listed below. Please contact the Assessor’s Office at 385-4025 to obtain more information:

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