“Wrongfully Assessed and Illegally Taxed”: School Sisters Trust Sues Wilton

In another twist in the ongoing saga over the fate of the former School Sisters of Notre Dame property at‌ 329, 331 and 345 Belden Hill Rd., property owner SSND Real Estate Trust has filed a lawsuit against the Town of Wilton challenging the recent valuation of the 38-acre property by the town Assessor’s Office and its decision to revoke the property’s tax-exempt status.

The complaint, filed Apr. 22, 2026 in Connecticut Superior Court, calls the assessor’s property valuation — and the resulting tax assessment at 70% of the valuation — “grossly excessive” and claims the town’s decision to deny the trust’s property-tax exemption is illegal.

The proceedings moved forward this week on Monday, Aug. 17, when the Superior Court for the New Britain Judicial District granted requests from both sides for a 30-day extension, through Sept. 6, to respond to questions and requests to produce documents as the case proceeds.

According to documents submitted with the complaint, the Wilton Assessor’s Office denied continued tax-exempt status of two of the property’s three parcels after determining that their buildings were vacant and not being used for qualifying exempt purposes. The assessor granted a partial exemption for the largest parcel because some office and server space remained in use.

The assessor also lowered the valuation of two of the parcels because of the deteriorated condition of their buildings. However, SSND Real Estate Trust claims the resulting assessments still remain excessively high.

Hines SL Wilton Associates LP, which is under contract to acquire the property, has applied to Wilton’s Planning and Zoning Commission (P&Z) to redevelop it into a continuing care residential community (CCRC) with 280 independent-living, assisted-living and memory care units. In June, the Inland Wetlands Commission (IWC) approved Hines’ wetlands permit application. That decision is also currently being appealed in Superior Court.

“Maybe They Were Getting That Grace Period”

The Assessor’s Office denied the trust’s application to continue its tax-exempt status in January. The assessor initially determined that the buildings did not appear to be used for qualifying exempt purposes. Connecticut law generally ties the exemption to the property’s ownership and qualifying religious or charitable use.

The trust subsequently appealed to the Wilton Board of Assessment Appeals (BAA), which declined to hear an appeal for the largest parcel, which includes the large pentagonal masonry building with its distinctive chapel, the historic Vollmer House and several other structures. It did agree to hear appeals involving the two smaller parcels at its Mar. 10 meeting.

During the meeting, SSND Real Estate Trust attorney Matthew Mason of Gregory and Adams PC argued that the trust had “no private profit motive or commercial motive” in transferring ownership of the property to Hines for the construction of a CCRC.

“We believe revoking the exemption during the transition would effectively penalize responsible stewardship by a religious organization adapting to changing circumstances,” Mason said. “We believe the property remains owned by a religious organization, continues to support religious and charitable functions, [and] hasn’t been converted to a non-exempt use.”

Appraiser Vince O’Brien, who reviewed the properties for the trust, said his calculations showed the assessed value of each of the two parcels — for the land alone, not including the buildings — should be $200,000 apiece.

Later that month, on Mar. 23, Town Assessor Hollie Rapp toured the property with Mason. The following day, she issued updated assessments on the three parcels:

• 331 Belden Hill Rd.: The tax exemption was denied because the ranch-style house on the property was unoccupied. The assessment remained unchanged at $408,520.
• 329 Belden Hill Rd.: The tax exemption was denied because the two-story house on the property was unoccupied. The assessment was lowered from $439,810 to $408,800 because of the house’s “extremely poor condition.”
• 345 Belden Hill Rd.: A partial tax exemption was granted for “the office space and server space currently in use,” amounting to $1,222,634 in exempt value. The assessment was lowered from $32,003,440 to $20,821,780 because of the buildings’ deteriorated condition.

That same night, on Mar. 24, the BAA met for its next regular meeting. Members Dan Falta and Becca LaMantia voted to uphold the assessor’s removal of full tax-exempt status for the three parcels, while BAA chair Bob Zsunkan voted in favor of reinstating it.

The board unanimously voted to further reduce the tax assessments on the two smaller properties by removing the assessed value of the buildings, which would be razed as part of the proposed redevelopment project.

The BAA voted to set the assessed values at $300,300 for 329 Belden Hill Rd. and $300,020 for 331 Belden Hill Rd. — more than $100,000 higher than the $200,000 assessment O’Brien recommended for each parcel.

During the board’s deliberations over whether to uphold the assessor’s denial of tax exemption, Zsunkan said he thought there was “probably a better way to do it” than by suddenly revoking the exemption without advance notice.

“I think maybe the town should have done something a little different than automatically bill them, but I don’t know,” Zsunkan said. “I think it’s been about at least five years where the nuns were moved out. So maybe they were getting that grace period.”

Trust Says New Valuations Are Disproportionate Tax Burden

SSND Real Estate Trust is advancing two alternative arguments: that the property should remain fully tax-exempt and that, even if some or all of it is taxable, the town’s valuations — and resulting assessments — are excessive.

The trust challenges the continued inclusion of the reduced value assigned to the buildings in the assessment of the largest parcel, despite their deteriorated condition. It also argues that the two smaller parcels should each be assessed at $200,000, as O’Brien recommended.

The trust alleges that the town’s assessments impose a disproportionate tax burden and that the resulting property taxes are excessively high.

It is asking the Superior Court to reduce the assessments “equitably and proportionately,” restore the property’s full tax-exempt status, and order the town to reimburse the trust for any excess taxes paid, plus interest.

First Selectman Toni Boucher and Berchem Moses attorney Ira Bloom, speaking on behalf of attorney Mario Coppola, who is representing the town in the case, declined GOOD Morning Wilton’s invitation to comment, citing the pending litigation. Mason also declined an invitation to comment for the same reason.

What’s Next?

The 30-day extensions granted to the plaintiffs and defendants by the Superior Court give them both until Sept. 6 to respond to each other’s questions and produce documents.

While the property-tax case proceeds, P&Z will open its public hearing on Hines’ application to redevelop the property as a CCRC when the commission returns from its summer break on Sept. 14.

Superior Court proceedings in the separate appeal of the Inland Wetlands Commission approval have not yet been scheduled.