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Welcome to the Connecticut Tax Session

The Connecticut Tax Session is a specialized department within the Connecticut Superior Court, created by Public Act No. 93-225 of the 1993 Public Acts, effective July 1, 1993.

The Tax Session, which is located at the New Britain Superior Court, is charged with the authority to hear appeals concerning a variety of tax related issues. These include appeals from orders of the Department of Revenue Services, certain decrees of the courts of probate, orders of the Secretary of the Office of Policy and Management, decisions of the Penalty Review Committee, as well as appeals of municipal property tax assessments.

Appeals involving the Tax Session are governed by General Statutes 12-39l. The Tax Session has exclusive statewide jurisdiction over such appeals.

This jurisdiction covers the following areas:

Tax Court Links

Contact the Tax Court
Frequently Asked Questions
Forms
Guide to Property Tax Appeals - PDF
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  • Insurance company taxes
  • Hospital taxes
  • Medical service corporation taxes
  • Corporate business tax
  • Gross earnings tax
  • Railroad company taxes
  • Public service company taxes
  • Cigarette tax
  • Tobacco products tax
  • Succession tax (appeals from probate)
  • Estate income tax
  • Sales and use tax
  • Alcoholic beverage tax
  • Motor vehicle fuel tax
  • Motor carrier tax
  • Dividends tax
  • Admissions, cabaret and dues tax
  • Petroleum products tax
  • Gross earnings tax
  • Income tax
  • Real estate conveyance tax

Appeals arising from challenges to municipal assessments of real and personal property are governed by General Statutes 12-117a External Link - You are leaving the Connecticut Judicial Branch website and 12-119. External Link - You are leaving the Connecticut Judicial Branch website The Tax Session does not have statewide jurisdiction over municipal property tax appeals. Municipal property tax appeals must be filed with the superior court for the judicial district where the municipality is located. The cases that the Tax Session does hear include municipal property tax appeals filed in the New Britain judicial district and those filed in the Hartford judicial district, which are then transferred to the Tax Session for full disposition. Municipal property tax appeals filed in all other judicial districts (Ansonia-Milford, Danbury, Fairfield, Litchfield, Middlesex, New Haven, New London, Stamford-Norwalk, Tolland, Waterbury, and Windham) may also be transferred to the Tax Session. These cases, however, are transferred for hearing only, and upon disposition are returned to the judicial district where originally filed. All filings in connection with a case that has been transferred to the Tax Session from other judicial districts should be sent directly to the Tax Session.

All cases tried in the Tax Session are tried de novo. De novo trials are not administrative appeal hearings, but rather cases tried to the court as a new civil action. There are no jury trials in the Tax Session.

It is the mission of the Tax Session to afford taxpayers a prompt and impartial hearing and disposition of their disputes with the Department of Revenue Services and local tax assessors. The Tax Session also strives to attain the following objectives: (1) provide to the taxpayer an expeditious, convenient, equitable and effective determination of his or her tax liability in a manner that is cost efficient for both the taxpayer and the state; (2) create a consistent, uniform body of tax law for the guidance of taxpayers, tax professionals and tax administrators, in order to promote predictable application of the tax laws; (3) make decisions of the Tax Session readily available to taxpayers, tax professionals and tax administrators; and (4) promote the development of a qualified and informed state tax bar.

It is our hope that this website will act as an informative guide for attorneys and pro se parties with cases before the Tax Session. This website contains answers to frequently asked questions, sample pleadings, forms and recent decisions.