The assessment day for all towns and cities in the state is October Ist. The grand list must be completed by the assessor and filed with the Town Clerk by January 31. The Board of Tax Review meets during February and must complete its duties before March 1, unless otherwise provided by law. When the grand list is completed, the tax rate is set. Ut Two classes of property are subject to taxation, real property and personal property.
Real property includes land and improvements that are permanently attached to the land.
Under certain circumstances, easements in air space may also be separately assessable as real roperty. All assessments made by local assessors must be determined in accordance with rovisions of the Connecticut General Statutes. The statues define what property is assessabfte and the procedure to be followed in determining assessments. These provisions are summarized in this handbook. Sec.122a of the General Statutes provides for a board of assessment advisors within the municipal division of the State Office of Policy and Management.