Board of Assessment Appeals Information Sheet (PDF)

Board of Assessment Appeals 
Application Information 
 
 Please complete all sections and return the entire application no later than February 20th  
(March 20th during a year when an extension has been granted.) 
 
 Real Estate 
 
o Assessments are based upon market values as of October 1, 2017 (last date of town wide 
revaluation of real property) 
In order for the BAA to make an informed decision of the property being appealed applicants shall 
submit information necessary to substantiate an assessment adjustment to the Board; ie: appraisal of 
property & comparable sales effective as of the date of last revaluation, survey maps pertaining to 
acreage and topography, photographs or current appraisals substantiating a condition change or factual 
error, costs to cure related to an existing condition issue etc. 
 Personal Property 
 
Assessments of all personal property accounts are as of the most recent October 1st Assessment 
Date. 
 
Applicants should submit information necessary to substantiate an assessment adjustment, ie: 
including but not limited to an itemized listing of all assets- noting original cost plus transportation 
and installation and date acquired; page 1 of recently filed Federal Tax Return, Form 4562 
(depreciation), Schedule L (balance sheet); General Ledger and location fixed asset records; detailed 
Depreciation and or Fixed Asset schedules showing original cost and acquisition year, including 
Section 179 property; detailed listing of fixed assets recorded as leasehold or building 
improvements; listing of all leased equipment; schedule of Other Deductions. **Please note – the 
Board CANNOT remove penalties for late or non-filling. 
 
 Motor Vehicles 
 
Motor Vehicles are assessed per state statute at 70% of clean retail value as listed in the state 
approved motor vehicle valuation guide (NADA). Adequate proof of condition or mileage at the time 
of purchase or transfer must be provided for the Board to consider a reduction. **Please note the 
Board can only hear motor vehicle appeals during either the March or September (MV only) appeals 
session. All appeals heard are for the most recent October 1st Assessment Date 
***NOTE - ALL APPELLANTS MUST APPEAR IN PERSON BEFORE THE BOARD TO BE HEARD. THE BOARD 
WILL NOT CONSIDER WRITTEN/EMAILED SUBMISSIONS. IF YOU CANNOT APPEAR BEFORE THE BOARD, A 
WRITTEN LETTER OF AUTHORIZATION IS REQUIRED IN ADVANCE NOTING THE NAME OF THE 
INDIVIDUAL WHO WILL BE APPEARING ON BEHALF OF THE APPELLANT.