Zabel Schellenberg represents Connecticut nonprofit organizations, other property owners, and municipalities in disputes involving real property tax exemptions, eligibility determinations, and related municipal assessments. Our attorneys bring experience in municipal tax law, litigation, real estate, and administrative proceedings to questions concerning whether property qualifies for an exemption under Connecticut law.

An exemption dispute often turns on issues different from those presented in an ordinary valuation appeal. The legal questions may concern the statute governing the claimed exemption, the ownership and actual use of the property, the nature of an organization's activities, and the procedural requirements for seeking review.

Evaluating Exemption Eligibility and Assessment Issues

Our attorneys help clients evaluate the statutory requirements applicable to a claimed exemption and the records needed to support or defend a particular determination. Depending on the circumstances, this may involve organizational information, property records, evidence concerning the use of the premises, and communications with municipal assessment officials.

Exemption questions can also arise when a property's ownership or use changes, a municipality conducts a revaluation, or an assessor disputes the applicability or scope of an exemption. We work to identify the controlling legal issues and distinguish a dispute over taxability from a disagreement about the assessed value of otherwise taxable property.

Administrative Review, Negotiation, and Litigation

Our attorneys assist with exemption-related disputes in administrative and court proceedings as applicable, advising clients on the particular route for review and any governing deadlines. We also represent municipalities defending exemption determinations and advising on related tax issues.

Because exemption disputes can affect an organization's operations or a municipality's tax base, our approach combines statutory analysis and evidentiary preparation with practical consideration of the financial and operational consequences of the outcome. Where appropriate, we seek negotiated resolutions; when litigation is necessary, we provide focused advocacy grounded in the applicable law and record.

Related Services: Tax Appeals; Municipal & Government Law; Civil & Commercial Litigation; Appellate Advocacy