Newtown resident Shawn Kasak pays very close attention when he receives his annual property tax bills. And on a number of occasions he has taken the time to argue local valuations, particularly on his vehicles, before the local elected Board of Assessment Appeals (BAA).

Sometimes he walks away with a reduction, other times not.

The Newtown Bee, giving the newspaper permission to detail his concerns and shadow him during his hourlong appeals process, which concluded September 12.

This year, one of his tax bills fired up his passions, and he wasn't too happy about three other vehicle assessments, either. So after applying for an appeal he reached out the

The agenda for that four-point appeals hearing contained his most recent contentions:

*His 2015 Harley-Davidson FLTRUSE was valued by an authorized Harley dealership at between $24,000 and $25,100 based on high mileage of approximately 15,000 miles. His tax bill assessment valued the bike at $27,040 based on the current National Automobile Dealers Association (NADA) guide, which he believed was too high.

*A second Harley-Davidson, a 2002 FSXTDI, was valued in the NADA guide at $5,420. Mr Kasak again contended the value was too high based on high miles (38,000), and a Harley-Davidson dealership appraisal maxing out the resale value at $4,400.

*The tax bill for his 2006 Toyota Tacoma pickup truck came in higher than last year's. The NADA Guide values that vehicle at $9,350. Mr Kasak believed its high miles (approximately 207,000), as well as dents, rust, and no tailgate brought the truck's value down significantly.

The Bee learned was an Internet ad for a similar restored model - in Minnesota - priced by owner at $3,900. Mr Kasak offered in his defense an Internet ad with a similar trailer in Trumbull selling for $500.

*Finally, the most contentious issue involved a 1987 Braco trailer. The assessor's office valued the trailer at $2,730, based on limited information available to provide an accurate valuation, which

While the margins between dealer appraisals he produced for the motorcycles, and even the beat-up pickup, were much closer to the NADA values, it was the trailer tax bill that was Mr Kasak's biggest gripe. He said that 15-year-old, 14-foot Braco model had previously been valued by the town over the past several years at $210 - for which he received a bill of about $7.

He also said he has regularly disputed the amount of that and received a reduced tax rate every time he has appealed. But this year, because of the new valuation, when his bill for the trailer came in at $90, he jumped to apply for an appeals hearing.

"I think people need to look closely at all their tax bills, and spend some time doing a little research," Mr Kasak said. "In my case, taking the extra time to compare values and the hour or two to appeal them has saved me some money."

In the case of the trailer, he also approached the assessor's office directly. He was told the town had been undervaluing the trailer for years. And when he asked how the new assessment was calculated, he was shown the ad for the restored Minnesota trailer.

Assessor Penny Mudgett said that it is true that she, along with her colleagues across Connecticut, have determined that trailers have long been undervalued, because there is no industry accepted valuation guide book like the NADA, which is recommended for municipal assessors by the state Office of Policy and Management (OPM).

"We all use it," Ms Mudgett said of the annually updated NADA standards. But in the case of trailers, like Mr Kasak's Braca, without a formalized valuation guide, assessors are left to their own devices to research values.

Ms Mudgett said in the case of the Braca trailer, the only similar model she was able to develop as a basis for valuation was the one for sale in Minnesota. In this particular case, the assessor said she tried to be fair, noting the ad was for a fully restored trailer, and based on previous information, Mr Kasak's was not.

At the same time, the ad proved that a restored, like-new model could be valued significantly higher, even if the seller could never get $3,900 for it.

"I really try to fix an average market value to trailers, because there is no [industry accepted] guideline," she said.

But is a web ad for a similar trailer on the opposite side of the country the best way to gauge potential value?

"I know assessors across Connecticut who use values they get off ads on the internet when there is no official valuation guidelines," Ms Mudgett said. "And I believe those situations generate complaints in every town."

She added that, unlike with cars, trucks, and motorcycles, even the state Department of Motor Vehicles provides little detail on which assessors can begin researching trailers, whether they are simple rolling boxes or platforms, campers with all the accessories of a small apartment, or extravagantly outfitted units with rooftop air conditioners, customized interior shelving, and other customized features for contractors or avid recreational use.

"Because of that, we try to work with owners when they come to us with concerns about how we're valuing them," she said. "Here in Connecticut, we're working to do our best assessing trailers. And this year there are a lot of disputes because of the new attention being paid to trailers."

She said in the case of disputes over valuations not taking into account high mileage, adjustments can usually be reached between the owner and assessor. Unless like the case of Mr Kasak's two motorcycles, he felt the assessor's accommodation was not enough.

In those cases, the owner can opt to appeal to the BAA. However, in cases where the owner is arguing lower value because of deteriorating condition, those disputes must go to an appeal.

On the evening of Mr Kasak's four appeals, he was one of 11 resident on the agenda with one or more vehicles. In his case, the outcome was mixed.

On both motorcycles, the BAA found Mr Kasak produced "insufficient evidence" to qualify for a reduction. The board determined the Toyota pickup qualified for a mileage deduction, however.

During Mr Kasak's hearing, when asked why the valuation for a truck one year older was higher than the previous year, Mr McFarland explained that year-to-year some vehicle resale values increase slightly and/or the mill rate increase bumps up the assessment slightly. (A mill equals $1 for every $1,000 in assessed value.)

And on the Braca trailer, the BAA concluded that due to its poor condition, as evidenced by photos Mr Kasak produced at the hearing, he would receive a 20 percent reduction in valuation.

Although it may seem like a disproportionate victory considering all the legwork Mr Lasak had to do to gather evidence to support his claims, he said that the nominal savings still prove a resident can literally fight city hall and win, even if it's just a few bucks.