September 10, 2026
BOARD OF ASSESSMENT APPEALS
TOWN OF WALLINGFORD
SEPTEMBER 10, 2026
MINUTES
The Thursday, September 10, 2026 regular meeting of the Wallingford Board of Assessment Appeals for motor vehicles was held in room 205 in Wallingford Town Hall, located at 45 South Main Street, Wallingford, Connecticut.
Chairman Liu called the meeting to order at 6:01 PM. The Pledge of Allegiance to the Flag was recited.
In attendance were: Thomas Vitali – Board Member, Jared Liu — Board Chairman, Emilia Menna-Erdmann – Board Member, Kevin Coons — Town Assessor, and Shelley Hemenway - Recording Secretary.
The appeals were heard and decided on a first come, first serve basis and continued until the Board moved for adjournment.
Each appellant was sworn in before giving testimony. The entire Board heard each individual appeal. A decision was made by the Board and said decision will be sent in writing from the Assessors Office to each appellant within approximately one week.
The determination of appeals is based on the doings of the Wallingford Assessor on the Grand List dated October 1, 2025.
According to State Statute, ( (CGS 12-71b(g)(2) For assessment years commencing on or after October 1, 2024, said owner may appeal the determination of the manufacturer's suggested retail price used to assess a motor vehicle to the board of assessment appeals next succeeding the date on which the tax based on such assessment is payable, and thereafter, to the Superior Court as provided in section 12-117a. ), starting with the 2024 Grand List, a taxpayer may only appeal a motor vehicles assessment on the grounds that the Assessor did not use the vehicles Manufacturers Suggested Retail Price ( M.S.R.P. ).
When the meeting was called to order, there were no appellants waiting for a hearing. Chairman Liu stated the Board had minutes to review and vote on for March 10 and March 11, 2026 meetings.
After reviewing the minutes, Ms. Emilia Menna-Erdmann made a motion to approve the minutes for the March 10th and March 11th 2026 meetings, seconded by Mr. Vitali and passed unanimously.
As there were no appellants yet, Chairman Liu moved onto item number 6 on the Agenda, Old Business. Mr. Fuller from the Assessors Office submitted a memo to the Board, stating the Boards responsibilities and duties, reflecting back to a meeting from March 2026. Mr. Koons discussed the memo and stated the Assessors Office wanted to make sure the Board members were on the same page and understood their purpose. Chairman Liu stated that was a good reminder for when they meet again in March and the Board looks to the Assessors Office to provide their field visits and conversations they have had with appellants to guide the Board when making decisions.
Chairman Liu moved onto item 7 on the Agenda – New Business. Mr. Vitali asked if the State still requires the Board to have motor vehicle assessment meetings in September, since the revised State Statute only allows for reduction if the MSRP was not correct. Mr. Koons stated he did inquire and was told the meetings in September still had to take place.
Chairman Liu discussed the upcoming March meetings and inquired about getting the appeals electronically in advance. Chairman Liu stated it was helpful to review everything in advance. Mr. Koons stated they do not always get the information ahead of time and they do accept the application electronically. Mr. Koons stated the Board members are always allowed into the Assessors Office to review all appeals at any time. The Board are not allowed to discuss it amongst themselves, but they can always look at the appeals and any attachments that go along with them, prior to the meetings. Chairman Liu stated Mr. Koons was correct, the Board could not discuss appeals until the meeting.
Chairman Liu stated the appeals and files were online during COVID. A discussion was had about the deadline to appeal. Chairman Liu asked if it was possible that on February 21st to review the appeals and see what it would take to get them electronically to the Board. Mr. Koons stated, depending on how many appeals there were, it could be possible since this is not a revaluation year. The Assessors Office will review the number of appeals on February 21st.
At 6:17 PM, Mr. Koons checked make sure there were no appellants waiting. There were no appellants. At 6:17 PM, Mr. Vitali made a motion to adjourn the meeting. Seconded by Ms. Menna-Erdmann and passed unanimously.
Respectfully Submitted.
Shelley Hemenway
Recording Secretary
Board Of Assessment Appeals