Cummings & Lockwood

Cummings & Lockwood has been a fixture in Connecticut's legal community for decades, with offices in West Hartford serving clients across Hartford County and beyond. The firm brings a full-service approach to tax law, real estate, and estate planning, which means their property tax work sits within a broader understanding of how real property fits into a client's financial picture. That context matters when you're pushing back on an assessment. Their attorneys handle property tax appeals as part of a wider real estate and tax law practice. So if you're a commercial property owner or managing an estate with significant real property, you're working with lawyers who understand the full legal landscape. They're not a boutique appeals shop, but their depth of resources and multi-disciplinary approach can be a real asset for complex situations.

Cummings & Lockwood offers property tax appeal representation for residential and commercial clients in Connecticut. Their tax law team can challenge municipal assessments through informal hearings with local boards of assessment appeals, and escalate to Superior Court when needed. The firm also handles property valuation disputes tied to estate administration, which is a less common but important service for families dealing with inherited real estate. On the real estate side, they assist with transactions that have property tax implications, including 1031 exchanges, commercial acquisitions, and transfers between related parties where assessed value becomes a negotiating factor. Their estate planning attorneys regularly coordinate with the tax team when property holdings create potential tax exposure. For business clients, Cummings & Lockwood can review assessment rolls across multiple properties and identify patterns of over-assessment that might not be obvious looking at a single parcel. They're equipped to handle portfolio-level reviews for investors, landlords, and institutional clients who hold Connecticut real estate.

The process typically starts with a review of your current assessment notice and a comparison against recent comparable sales in your area. Cummings & Lockwood attorneys will evaluate whether the assessed value reflects fair market value and whether there are grounds for an appeal. If they believe there's a viable case, they'll file with your local Board of Assessment Appeals before the deadline, usually within a set window after assessment notices go out. Hearings before the board are relatively informal, and the firm prepares clients and assembles supporting documentation, including appraisals if needed. If the board doesn't provide adequate relief, they can escalate to Connecticut Superior Court. Throughout the process, they keep clients updated on timelines and realistic expectations for outcomes. Fees and fee structures vary by case type and complexity, so an initial consultation is the right starting point.

Cummings & Lockwood serves clients across Connecticut from their West Hartford office. Their property tax and real estate practice covers Hartford County extensively, including West Hartford, Hartford, Farmington, Simsbury, Avon, and Glastonbury. They also represent clients in Fairfield and Litchfield counties. Commercial clients with properties in multiple Connecticut municipalities can be served from a single point of contact.