By Gregory Servodidio, Laura Bellotti Cardillo, Michael Marafito and Elliott Pollack
Bridgeport, Fairfield, Greenwich, Shelton, Stratford and Westport are all scheduled to conduct real property revaluations effective Oct. 1, 2025. Property owners in these municipalities are starting to receive a revaluation notice with the proposed new assessment of their property. Typically, the notice includes an opportunity to attend an informal hearing with the municipality’s revaluation company or the assessor’s office to discuss the new assessment which should represent 70% of a property’s fair market value.
It is important to review these new assessments carefully. Even if there has not been a significant increase, challenging the assessment may be beneficial if property or market conditions justify a lower value. The impact of recent economic trends on property values should also be taken into account. The best outcomes are often achieved during the informal hearing process.
If informal discussions are unsuccessful, the deadline to formally challenge the assessment before the municipality’s board of assessment appeals is Feb. 20, 2026, although some towns may extend this deadline to March 20, 2026. Appeal forms should become available on the municipality’s website closer to the deadline. This formal protest is a necessary prerequisite to filing a Superior Court tax appeal challenging the assessed value. Under certain circumstances, a tenant responsible for taxes may also file the appeal.
When protesting, property owners must provide an opinion of the fair market value of their property. Careful attention should be given when completing the protest application to avoid compromising appeal rights. Hearings typically occur in March or April. Boards of Assessment Appeals may choose to decline hearings for commercial properties assessed above $1 million and this option is frequently exercised.
If an owner is dissatisfied with the board’s decision, the final step is an appeal to Superior Court which must be filed within two months of the decision’s mailing. These cases are heard by a judge without a jury.
Property owners are encouraged to proactively monitor the revaluation process and review the new assessments to ensure they are equitable. The deadlines mentioned above are mandatory and cannot be extended.
It is also worth noting that assessments of similar properties must be equalized. Disparities in values of comparable properties may be actionable even if the proposed value for a given property is reasonable on its own.
Property owners undergoing revaluations this year can help ensure fair assessments and avoid unnecessary tax burdens by staying informed, reviewing their assessments carefully and acting within the required timelines.
Attorneys Gregory Servodidio, Laura Bellotti Cardillo, Michael Marafito and Elliott Pollack are members of Pullman & Comley’s Property Tax and Valuation practice
