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Unlike many other jurisdictions that have meaningful administrative remedies for owners concerned with excessive tax assessments, appeals to local boards of assessment appeals in Connecticut are required initially but infrequently result in reductions, especially when high value commercial properties are in play.
As a result, many contested cases move to our Superior Court after local board denials where they are litigated as would any other civil commercial dispute - but before a Judge sitting without a jury.
From time to time, a party to an assessment appeal concludes it would be helpful to its case if the trial court personally inspected the property whose value is at issue. (As noted below, Pullman & Comley has done so).
The new practice rule published on June 23, 2026 makes it clear that “[t]he purpose of [judicial] viewing shall be solely to permit visual observation by the trier of fact of the place or thing in question and to permit a brief description of the site or thing being viewed by the judicial authority or by any witness or witnesses ….”
The new rule also affirms that viewing the property is completely within the discretion of the trial court and implicitly authorizes denial “[when] there are reasonable alternatives [to a view] available to inform the trier of fact of conditions existing at the [date of valuation involved in the pending case].” The exercise of judicial discretion here is essentially unreviewable and trial courts tend to be conservative in granting view requests. (Of course, the use by expert real estate appraisers and other experts of photography or videography can trump the residual benefit that might be obtained from a viewing.)
In a case tried by this law firm recently, the trial judge declined to view the property but viewed and accepted a 10-minute video into evidence which accomplished the desired result.
In another case tried by this law firm a number of years ago where the question was whether certain assets in an outdoor music theatre should be classified as real or personal property, the trial judge not only agreed to visit the site but actually conducted the trial on the theatre’s stage!
Connecticut Practice Book Section 15-9, effective January 1, 2027.
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About Our Property Tax and Valuation Law Blog
Alerts, commentary, and insights from the attorneys of Pullman & Comley’s Property Tax and Valuation practice with timely information for businesses, nonprofits and individuals in commercial property tax appeals and eminent domain matters.