The Board of Assessment Appeals (BAA) is among the oldest, local government agencies in Connecticut. Its history dates back to the colonial period. Created by state law, the BAA holds important powers affecting both the municipality and the taxpayer. Most taxpayers are aware of the office of Assessor or Tax Collector in their communities. Few, however, know anything about the BAA until they have a disagreement about their property valuation. It is designed to serve as an appeal body for taxpayers who believe that the town erred in the valuation of their properties or erroneously denied them exemptions. It is important to note that the BAA is not an assessing agency. It does not value taxable property as that is the function of the assessors.