Connecticut municipalities operate on a five-year revaluation cycle with property tax appeal windows that vary by jurisdiction. Commercial owners with properties in 2026 revaluation municipalities should confirm their specific town's Board of Assessment Appeals filing deadline, which in most cases falls in late February or March of the year following revaluation.

For owners with multi-municipality Connecticut portfolios, the staggered five-year cycle requires tracking each municipality's revaluation year separately. Missing the appeal window in any individual town forecloses the appeal opportunity for the next four years until the next revaluation.

Connecticut Municipality Map: 2026 Revaluation Jurisdictions
Source: CT Office of Policy and Management property tax division · Connecticut Board of Assessment Appeals
Connecticut Five-Year Revaluation Cycle
Source: CT Office of Policy and Management property tax division

Key Takeaways

Sources

Watch: The aggregate Board of Assessment Appeals filing volume for the 2026 cycle.