Connecticut: October 1, 2026 Grand List

This update highlights recent developments affecting commercial property taxation in Connecticut. It reflects analysis prepared by an APTC member firm based on conditions at the time of publication.

Connecticut municipalities are preparing for the assessment year commencing October 1, 2026, commonly referred to as the October 1, 2026 Grand List. Under Connecticut law, October 1 is the annual assessment date on which all taxable real and personal property is valued for local property tax purposes. Property is assessed at 70% of its fair market value as of that date. The October 1, 2026 Grand List will be used to generate municipal property tax bills during the following fiscal year.

Property owners seeking to challenge an assessment on the October 1, 2026 Grand List generally must file an appeal with the local Board of Assessment Appeals ("BAA") on or before February 20, 2027, unless the municipality has received an extension of the Grand List deadlines, in which case the appeal deadline may be extended to March 20, 2027. If dissatisfied with the BAA's decision, the taxpayer may appeal to the Superior Court pursuant to Conn. Gen. Stat. § 12-117a within two months of the Board's action.

This annual assessment cycle remains a critical opportunity for Connecticut property owners to review assessments for accuracy and determine whether an administrative appeal is warranted.

Nicholas Vitti
Harris Beach Murtha
Member Firm, American Property Tax Counsel

For guidance on how these developments may apply to your property or portfolio, please contact the APTC representative listed above.