Scope of the 2025 Reassessments
In Connecticut, property tax reassessments occur on a five-year cycle and are administered at the municipal level, with each municipality setting its own schedule. In 2025, 33 Connecticut municipalities are conducting reassessments.
For many properties, these will be the first revaluations since before the COVID-19 pandemic—and the new assessments will set the taxable values used for tax bills from July 1, 2026 through June 30, 2031. Once assessment notices are mailed, most municipalities open an informal appeal period lasting just 2 – 4 weeks. This stage is typically the best opportunity to address errors or present additional information before values are finalized, as it allows for direct discussion with the assessor outside the formal hearing process.
Key Reassessment Facts
| ASSESSMENT DATE | October 1, 2025 |
| TAX BILLS IMPACTED | July 1, 2026 – June 30, 2031 |
| JURISDICTIONS AFFECTED | 33 municipalities: Ashford, Beacon Falls, Bridgeport, Clinton, Colebrook, Deep River, Derby, Durham, East Hampton, Ellington, Fairfield, Greenwich, Haddam, Hartland, Ledyard, Marlborough, Meriden, Middlebury, Milford, New Milford, Newington, North Stonington, Plymouth, Salisbury, Shelton, Somers, Southington, Stafford, Stratford, Thomaston, Westport, Wolcott, Woodstock |
| ASSESSMENT NOTICES EXPECTED | October – December (varies by municipality) |
| APPEAL DEADLINES | Informal hearings: Usually 2 – 4 weeks after notices sent Formal appeals: Feb 20, 2026 or March 20, 2026 |
Valuation Outlook
Many of the municipalities conducting 2025 revaluations last completed the process in 2020 or 2021—periods when uncertainty around COVID-19 often led to more conservative adjustments in assessed values. With market conditions now stabilized—and in many cases strengthened—assessors may take a more aggressive approach in updating taxable values this cycle. DMA’s sampling of Connecticut properties that underwent revaluation in 2024 indicates that properties in similar municipalities saw an average increase of about 34% in assessed value.
While assessors are generally continuing to rely on standard valuation approaches—cost and income—the accuracy of these models depends heavily on the inputs used. DMA’s experience has shown that municipalities often omit or understate certain obsolescence factors in cost-based valuations, which can lead to inflated assessments. In income-based valuations, municipal assumptions for vacancy rates, operating expenses, and capitalization rates frequently diverge from market reality, further contributing to overstated values.
Given these trends, property owners should be prepared for significant shifts in assessed values and ready to challenge assessments that do not align with actual property performance or market conditions. Being prepared before notices arrive ensures you can take full advantage of the limited informal appeal period to address inaccuracies early.
Valuation Trends by Property Type
| Property Type | Expected Trend | Notes |
|---|---|---|
| Office | ↓ | Rising vacancy and availability rates, lower demand, increases in expenses. |
| Multifamily | → | Static rents, increases in expenses and borrowing costs. |
| Retail | Mixed | Higher risk associated with non-grocery anchored retail, static rents, and higher landlord leasing costs. |
| Industrial | ↑ / → | Premium on new high-bay warehouse space, rent increases. |
| Hospitality | Mixed | The market saw over-correction in financials in 2022/2023 due to increased travel and low (non-stabilized) operating expenses. With stabilized operating expenses in 2024/2025, property NOI is flat or declining. |
DMA will continue monitoring how these trends are reflected in actual assessments and will flag opportunities for clients where valuations appear inflated or misaligned with current market data.
Why Early Preparation Matters
In many Connecticut municipalities, informal hearings begin just 2 – 4 weeks after reassessment notices are issued—and if not challenged, those new values become your tax base for the next five years. Because the informal process is often the most direct and cost-effective way to resolve issues before values are finalized, preparation ahead of notice dates is essential.
Partnering with DMA before notices arrive allows you to:
- Review projected assessments and market indicators
- Gather and organize relevant documentation
- Be ready to act quickly and effectively during the informal appeal period if your assessment appears overstated
With deep knowledge of local policies and valuation trends, our experts help clients avoid overassessment and navigate both informal discussions and formal appeals.
Recent DMA Results in Connecticut
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Whether notices are pending or already issued, we’ll review your assessment against market realities and tell you whether an appeal makes sense—so you can act confidently before values are locked in for the next five years.
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| This website content should be used for general informational purposes only, and not as a substitute for consultation with professional tax, legal, or other competent advisors. Before making any decision or taking any action based upon information contained on this website, you should consult with a DMA professional. |