Protest Deadlines
Deadlines in this section are stated as rules, with the source and the date we verified it. Deadlines are the highest-risk information on this site: verify the current rule with the appraisal district before you rely on it.
The protest filing deadline
In most cases, you have until May 15, or 30 days after the date the appraisal district delivered the notice of appraised value to you, whichever is later. Two details commonly trip people up:
- "Whichever is later" matters. If your notice was delivered in mid-April, 30 days after delivery can fall after May 15 — the later date controls.
- The 30 days run from delivery. The Comptroller cautions that the deadline runs from the date the appraisal district mails the notice, not from when you actually receive or open it.
Worked example (illustrative)
Illustrative dates only — count from the delivery date printed on or with YOUR notice, and verify the resulting date with your appraisal district before relying on it.
- Input: your notice of appraised value was delivered on April 20 (illustrative date).
- Step — count 30 days: 30 days after April 20 is May 20.
- Step — compare with May 15: May 20 is later than May 15, so your deadline is May 20 — the later date controls.
- Contrast: if the notice had been delivered April 1, 30 days later is May 1, which is earlier than May 15 — so the May 15 rule would control instead.
What this tells you: owners of late-arriving notices usually get more time than May 15 — but the count starts at the district's delivery/mailing date, not when you opened the envelope.
What it does not tell you: your actual delivery date (check your notice and any district correspondence), exceptions that might extend the deadline, or a safe "last day to act." File early.
What if I missed the Texas property tax protest deadline?
Missing the May 15 / 30-day deadline does not always end the matter, but the options that remain are specific and none of them is a general "late protest." These are the pathways the Comptroller documents:
- Good-cause late protest (§ 41.44(b)). The ARB can grant a hearing to owners who filed late if they show good cause for missing the deadline — and only before the ARB approves the appraisal records. Missing the good-cause window, or filing after approval, can forfeit the right to protest for that year. Offshore workers and full-time military members serving outside the United States have their own statutory exceptions (§§ 41.44(c-1), (c-2)), in each case before the taxes become delinquent and with evidence.
- You did not receive a required notice (§ 41.411). If the appraisal district or ARB failed to send you a notice it was required to send — for example a notice of appraised value — you may protest that failure. You must file before the delinquency date and must not let your property taxes become delinquent.
- Motion to correct a substantially over-appraised property (§ 25.25(c), (c-1)). If a residence homestead was appraised at least one-fourth higher (or a non-homestead property at least one-third higher) than its correct appraised value, you may file a motion for correction. The motion — and payment of taxes on the undisputed portion of the value — must reach the ARB before the delinquency date. Important limit: the appraisal roll cannot be corrected for a tax year in which the property was already subject to a property value protest.
- Motion to correct a clerical error, multiple appraisal of the same property, or an ownership error (§ 25.25(c)). This late-correction motion may cover the current year and the five preceding tax years.
- Joint motion with the chief appraiser. If you and the chief appraiser agree on the correction, a joint motion goes to the ARB for approval.
(Correction motions are filed on Comptroller Form 50-771 — Property Owner's Motion for Correction of Appraisal Roll — available from the Comptroller's official forms.)
A motion that changes the appraisal roll can carry a late-correction penalty on the affected taxes, and every one of these routes has its own conditions and deadlines. Because eligibility turns on the details of your specific situation — what kind of property, what kind of error, whether a protest was already filed — confirm your options with your appraisal district or the ARB before relying on any of them. This page is general information, not legal advice.
Other dates that matter
| Deadline | Rule | Verified |
|---|---|---|
| protest filing | In most cases, a property owner has until May 15, or 30 days after the date the appraisal district delivered the notice of appraised value, whichever is LATER. | 2026-09-17 |
| notice delivery | The chief appraiser must deliver a notice of appraised value by April 1 (or as soon as practicable) for a qualifying single-family residence homestead, and by May 1 (or as soon as practicable) for other property, when the value rose, the value exceeds the owner's rendition, the property is new to the roll, or an exemption was canceled or reduced. | 2026-09-17 |
| protest filing | A late-filed protest may still be heard if the owner shows good cause before the ARB approves the appraisal records. Certain offshore workers and full-time military members outside the U.S. may file after the deadline under statutory exceptions. | 2026-09-28 |
| late remedy | Remedies that survive a missed protest deadline: a protest for failure to receive a required notice (§ 41.411), filed before the delinquency date; a motion for correction of a substantially over-appraised homestead (at least 1/4 over) or non-homestead (at least 1/3 over), filed with the undisputed taxes before the delinquency date; and a motion to correct a clerical error, multiple appraisal, or ownership error, which may cover the current and five preceding tax years. The roll cannot be corrected for a year the property was subject to a protest. | 2026-09-28 |
| exemption application | The general deadline for filing a property tax exemption application is before May 1. | 2026-09-17 |
| appeal district court | A party appealing an ARB order must file a petition for review with the district court within 60 days after receiving notice that the final order was entered. | 2026-09-17 |
| payment | Property taxes can generally be paid any time after the tax bill is mailed; taxpayers have until January 31 of the following year to pay without penalty and interest, which begin accumulating February 1. | 2026-09-17 |
| vab petition filing | A petition to the Value Adjustment Board about VALUATION must be filed at any time during the taxable year on or before the 25th day following the mailing of the property appraiser's assessment notice (§ 194.011(1) notice). The TRIM notice states the petition filing date for that year on its face — use the date printed on your notice. | 2026-09-17 |
| vab petition filing | A petition to the Value Adjustment Board about a DENIED exemption, agricultural or similar classification application, or deferral must be filed at any time during the taxable year on or before the 30th day following the mailing of the applicable denial notice. | 2026-09-17 |
| exemption application | An application for a property tax exemption must be filed with the county property appraiser on or before March 1 of each year. Filing late waives the exemption for that year, except under the statute's limited late-filing provisions (for example, the 25-day late application for applicants showing extenuating circumstances, or documented postal error). | 2026-09-17 |
| notice delivery | The property appraiser delivers the Notice of Proposed Property Taxes (TRIM notice) to each taxpayer on the current assessment roll; the notice states the VAB petition filing date on its face. The exact mailing window is set by the statutory process around millage adoption — always rely on the date printed on the notice you receive. | 2026-09-17 |
| vab hearing notice | The VAB clerk must notify each petitioner of the scheduled hearing time at least 25 calendar days before the scheduled appearance. The board hears petitions not earlier than 30 and not later than 60 days after the assessment notice mailing (subject to DOR roll approval). | 2026-09-17 |
| vab evidence exchange | At least 15 days before the hearing, the petitioner must give the property appraiser a list of evidence with copies of all documentation to be considered. If requested in writing, the property appraiser must provide the petitioner's evidence list no later than 7 days before the hearing. | 2026-09-17 |
| petition payment | A petitioner challenging assessed value must pay all non-ad valorem assessments and at least 75% of the ad valorem taxes (less the applicable early-payment discount) before the taxes become delinquent — otherwise the VAB must deny the petition by written decision by April 20. | 2026-09-17 |
| payment | Taxes are due and payable November 1 of each year (or as soon thereafter as the certified roll reaches the tax collector) and become delinquent April 1 following the year assessed, or immediately after 60 days from the mailing of the original tax notice, whichever is LATER. | 2026-09-17 |
| assessment date | The lien of taxes attaches to all taxable property on January 1 at 12:01 a.m., and the property's value for the year is determined as of that lien date — including the Proposition 8 comparison of market value against the factored base year value. | 2026-09-23 |
| protest filing | Filing an application for changed assessment opens July 2. The last day is September 15 in counties where the assessor sent value notices by August 1 to all assessees of real property on the secured roll; in all other counties the filing period runs through November 30 (the state calendar lists December 1 for 2026 where that applies). The filing period is also extended in certain circumstances when a taxpayer does not receive timely notice of assessment — the date your clerk of the board publishes for your county is the operative one. | 2026-09-23 |
| notice delivery | By April 1 the county assessor notifies the clerk of the county appeals board and the tax collector whether the notice of assessed value will be sent to all assessees by August 2. California does not send a value notice to every owner every year — your county's answer to that question is what sets the filing deadline, so ask your assessor for your assessed value if you did not receive a notice. | 2026-09-23 |
| hearing scheduling | Notice of the hearing date is mailed to the applicant at least 45 days before the hearing. The law allows up to two years to resolve an application; if your application is not heard within two years, your opinion of value may temporarily become the taxable value of the property until the board hears and decides the case. | 2026-09-23 |
| evidence exchange | Either party may request an exchange of information. The request must be made at least 30 days before the hearing, with the requestor including their opinion of value and supporting data; the other party must respond at least 15 days before the hearing. Where an exchange has occurred, the evidence at the hearing is largely restricted to what was exchanged. If the assessed value is more than $100,000 the assessor may itself request the exchange of information from the applicant. | 2026-09-23 |
| payment | The first installment of secured property taxes is due November 1 and becomes delinquent December 10 at 5 p.m. The second installment is due February 1 and becomes delinquent April 10 at 5 p.m. If the delinquency date falls on a weekend or holiday, the delinquency is postponed to the next business day. | 2026-09-23 |
| payment | You must pay your property taxes on time even while an appeal is pending. Failing to pay produces penalties and interest regardless of the outcome; if you are granted a reduction, you receive a refund with interest. | 2026-09-23 |
| exemption application | February 15 is the last day to timely file a claim for the homeowners' exemption or the disabled veterans' exemption. December 10 is the last day to file a LATE homeowners' exemption claim. (The dollar amount of each exemption is not published by this site — it is stated by your county assessor and on your tax bill.) | 2026-09-23 |
| judicial review | The appeals board's decision is final. A challenge to that decision must be filed in the superior court of the county within six months of the decision on your application. | 2026-09-23 |
| assessment date | January 1 is the valuation date, and it values the FOLLOWING tax year: the valuation set as of January 1 of one year appears on the tax bill for the next year. The assessor values using sales data up to the valuation date (in practice a sales study spanning roughly the prior 18 months), so market changes after January 1 are not evidence about a valuation set as of that date. | 2026-09-23 |
| notice delivery | The county assessor notifies each owner of record, on any date BEFORE MARCH 1, of the property's full cash value and limited property value to be used for assessment purposes. On the same date each year the assessor certifies the mailing date to the board of supervisors and the department — that certified date is what the petition window runs from. The director may extend the mailing date beyond March 1 by not more than 30 days for an act of God, flood, fire or declared emergency, and the extension applies to all property valued by the assessor. | 2026-09-23 |
| protest filing | A petition for review must be filed with the county assessor within 60 days after the date the assessor mailed the notice of valuation — or the amended notice of valuation, if one is issued. The deadline is printed on the notice, and a United States Postal Service postmark is evidence of the filing date. The petition is filed with the assessor, not with a board, and the form is prescribed by the department. | 2026-09-23 |
| notice delivery | Within 60 days after the mailing of the notice of valuation, the assessor may AMEND the notice if property characteristic data applied to a neighborhood or classification grouping produced an incorrect opinion of value; amended notices are typically sent in late September. An amended notice restarts the 60-day petition window, which is why an owner who has already filed should check whether a later notice was issued. | 2026-09-23 |
| decision | If the petition asks for a meeting with the assessor's office, the assessor must consider, decide and answer all requests on or before August 15. If the assessor grants the petition, no further appeal is permitted — the matter ends there, and there is nothing left to appeal. | 2026-09-23 |
| protest filing | If the petitioner does not agree with the assessor's decision, a petition may be filed with the Board of Equalization for that county within 25 days of the date the assessor's decision was mailed. The petitioner may instead bypass the county board and appeal directly to Tax Court within 60 days of that same date. In Maricopa and Pima counties the appeal may continue to the State Board of Equalization. | 2026-09-23 |
| judicial review | An appeal to the Tax Court must be filed within 60 days after the Board of Equalization's decision was mailed. There is also a direct judicial route: an owner who did NOT file a petition with the county assessor may file a petition in Tax Court at any time after receiving the notice of value, but no later than December 15 of the valuation year — the same year the notice of valuation was mailed. All Arizona tax court appeals are heard at Maricopa Superior Court, and the owner is responsible for filing fees. | 2026-09-23 |
| payment | Tax statements are mailed in September. The first half is due October 1 and becomes delinquent November 1 at 5 p.m.; the second half is due March 1 and becomes delinquent May 1 at 5 p.m. A full-year payment made by December 31 waives interest on any unpaid first-half balance, and when the total annual tax is $100 or less the entire amount is due December 31. Unpaid balances bear statutory interest of 16% per year (1.333% per month), and if a delinquency date falls on a weekend or legal holiday the tax becomes delinquent at 5 p.m. the next business day. (Published by the Pima County Treasurer; other counties publish the same statutory dates with their own payment options.) | 2026-09-23 |
| relief application | A resident aged 65 or older may apply to the county assessor for a property valuation protection option on the primary residence, including not more than ten acres of undeveloped appurtenant land, on or before September 1; the assessor notifies the resident whether the application is accepted or denied on or before December 1. An application filed after September 1 is processed for the following year. Eligibility requires two years of residence in the primary residence, and income is limited by reference to the federal supplemental security income benefit rate (400% of that rate for one owner, 500% where the property is owned by two or more persons) — a limit the assessor reviews every three years on the owner's average income over the previous three years. If approved, the value remains fixed at the limited value in effect in the year the option was filed, the owner must reapply every three years, and if title is conveyed to a person who does not qualify the option terminates and the property reverts to its current full cash value. | 2026-09-23 |
| payment | Tax rates are not set by the assessor. The county board of supervisors sets the rates for the taxing jurisdictions that apply to the property on the third Monday in August, and those rates are applied to the property's net assessed limited value from the previous year. This is why appealing a value and disputing a tax bill are two different things: the value is fixed before the rates exist. | 2026-09-23 |
| assessment date | July 1 is the lien date and the first day of Nevada's fiscal year. The assessor's published calendar names July 1 as the lien date and runs the fiscal year from July 1 to June 30, and a property's qualification status (for example whether it is the owner's primary residence, which is what carries the 3% abatement) is fixed as of that date. A mid-year change of status takes effect the following July 1, not immediately. | 2026-09-23 |
| notice delivery | The assessor's calendar lists January 1 as the close of the real property roll and the deadline for mailing value notices to owners, and notes that under NRS 361.310 the actual mailing may occur somewhat earlier. In practice the office mails the notices when the roll is completed each November, so the notice that starts your appeal clock usually reaches you before the calendar date. | 2026-09-23 |
| protest filing | An appeal of the assessed value is filed at the county assessor's office by January 15; if January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day. The appeal goes to the County Board of Equalization, and the burden of proof is on the taxpayer to show that the valuation is in error or that the taxable value exceeds full cash value. | 2026-09-23 |
| appeal higher board | A decision of the County Board of Equalization may be appealed to the State Board of Equalization by March 10. | 2026-09-23 |
| exemption application | Most real property exemptions must be applied for or renewed by June 15, before the start of the new fiscal year. An initial claim for a tax exemption on real property acquired after June 15 and before July 1 must be filed by July 5. | 2026-09-23 |
| abatement claim | Residential rental properties must file a partial abatement claim (the rent affidavit) by June 15 for the coming fiscal year, and must do so EVERY year because the rents are verified annually. Every unit on the parcel must rent at or below the HUD fair market rent for the county, and the county mails the affidavits in April or May. | 2026-09-23 |
| abatement review | If the abatement determination on your property is wrong, the petition for review under NRS 361.4734 is filed with the county assessor by June 30 of the fiscal year concerned (for the 2024/2025 fiscal year, by June 30, 2024). The assessor acknowledges within 15 days and decides within 30 days of receiving it. Filing a claim for a status you have not yet claimed is a different step from appealing a determination already made. | 2026-09-23 |
| appeal higher board | A taxpayer who disagrees with the assessor's decision on an abatement has 30 days after receiving the notice of decision to appeal to the Nevada Tax Commission. A hearing officer conducts the hearing, and the proposed order may be objected to within 20 days. | 2026-09-23 |
| payment | Taxes are due on the third Monday in August, and may be paid in four installments when the taxes on the parcel exceed $100: the third Monday in August, the first Monday in October, the first Monday in January and the first Monday in March. For fiscal year 2026/2027 the treasurer's published dates are August 17, 2026, October 5, 2026, January 4, 2027 and March 1, 2027, and the last day to pay each without penalty is ten days later (August 27, October 15, January 14, March 11). Penalties attach per NRS 361.483, and the county files a trustee's certificate on the first Monday in June against property not paid in full. | 2026-09-23 |
| assessment date | Michigan assesses property as of December 31 — the state's tax day — and the assessor's determination of assessed value is made as of that date. The taxes levied on that assessment are billed in the following year, so the values on a bill are the ones the property carried at the end of the previous calendar year. | 2026-09-23 |
| notice delivery | The notice of assessment, taxable valuation and property classification is mailed before the March meetings of the local boards of review. It carries the state equalized value, the principal residence exemption percentage and whether a transfer of ownership occurred, which is the fact that decides whether the taxable value is capped that year. | 2026-09-23 |
| protest filing | A protest to the March Board of Review is the required first step for residential and agricultural property, and making it is what reserves the right to appeal to the Michigan Tax Tribunal. The board meets in March. This site does not state the session requirement or the exact days, because the statute that sets them could not be read from an official source; your city or township publishes its own board schedule. | 2026-09-23 |
| decision | The board must notify a protester in writing by the first Monday in June of its action on the protest, and that notice must state the right to appeal to the Michigan Tax Tribunal, the time limits for doing so, and the Tribunal's address. The board's decision binds the current assessment year only. | 2026-09-23 |
| appeal higher board | Residential and agricultural property must protest to the March Board of Review first, and its appeal to the Michigan Tax Tribunal is due on or before July 31 of the tax year involved. | 2026-09-23 |
| appeal higher board | Since 2007, commercial and industrial real property may appeal directly to the Michigan Tax Tribunal on or before May 31, without petitioning the March Board of Review first. Personal property may also go directly to the Tribunal, provided a personal property statement was filed before the board commences. | 2026-09-23 |
| exemption application | The principal residence exemption affidavit is filed with the city or township by June 1 for the succeeding summer property tax levy, or by November 1 for the succeeding winter property tax levy. Which of the two applies depends on when your local unit collects its school taxes. | 2026-09-23 |
| notice delivery | Real property Notices of Valuation are mailed by May 1 of each year. The notice lists the location, classification, value-relevant characteristics, and the actual value for the prior and current years. Statutory dates shift for weekends and holidays — the date printed on the notice and the assessor's published dates are the ones to rely on. | 2026-09-28 |
| protest filing | An owner who disagrees with the actual value or classification presents oral or written objections to the county assessor during the protest period, May 1 through June 8 for real property. Counties with populations over 300,000 are required to use an alternate schedule, and any county may elect it — check the assessor's published dates. | 2026-09-28 |
| decision | The assessor must decide the protest and mail a Notice of Determination. Standard schedule: the county board of equalization sits from July 1 and must conclude hearings and decide by August 5, notifying the owner in writing within five business days. Alternate schedule (large counties): NOD by August 15, hearings from September 1, responses by November 1. | 2026-09-28 |
| appeal district court | A county board of equalization decision can be appealed to an arbitrator, the district court, or the state Board of Assessment Appeals within 30 days of the date the decision was mailed. | 2026-09-28 |
| payment | Tax bills reflecting the prior year's taxes are mailed as soon as possible after January 1. Amounts above $25 may be paid in one payment by April 30 or in two equal halves — the first due by the last day of February, the second by June 15. Amounts of $25 or less are due in full by April 30. | 2026-09-28 |
| assessment date | The county assessor prepares the assessment roll as of January 1 of each year, and the real market value is the property's value as of that assessment date. Evidence you present about value has to speak to the property as it existed on that date, not to later market movement. | 2026-09-23 |
| rendition | A business owning or possessing taxable business personal property must file a Confidential Personal Property Return (form 150-553-004) with the county assessor by March 15. No late-filing extension is allowed, and the board may waive a late-filing penalty only for good and sufficient cause. | 2026-09-23 |
| notice delivery | The county mails the property tax statement before October 25 each year. The statement carries the assessed value, the maximum assessed value and the real market value, which is why the appeal clock runs from receiving it rather than from a separate value notice. | 2026-09-23 |
| informal review | A request for review of the value may be made to the assessor's office through December 16. The counties ask owners not to wait until that date, because the account has to be reviewed and any warranted reduction processed in time for the tax corrections that must be completed by December 31. | 2026-09-23 |
| protest filing | A petition to the county Board of Property Tax Appeals (called the Property Valuation Appeals Board in some counties) may be filed once tax statements are received in late October, and must be filed with the county clerk by December 31 — or the next business day if December 31 falls on a weekend or legal holiday. There is no fee at this level. Hearings are held between the first Monday in February and April 15, with written notice at least five days in advance, and the owner is not required to attend. | 2026-09-23 |
| judicial review | Some matters go directly to the Magistrate Division of the Oregon Tax Court rather than to the county board — industrial property appraised by the Department of Revenue, and an appeal filed after the board deadline or about a prior year. That filing is also due by December 31, moving to the next business day, and carries a court filing fee ($281 at the time of the county's page). Certain standards must be met for the magistrate to hear the appeal. | 2026-09-23 |
| judicial review | A board decision is appealed to the Magistrate Division of the Oregon Tax Court by filing a written complaint within 30 days — the county stresses that this is 30 days, not one month — after the board's order is mailed. A filing fee applies at this level. | 2026-09-23 |
| judicial review | A magistrate's decision may be appealed to the Regular Division of the Oregon Tax Court by filing a complaint within 60 days — again, days, not two months — after the date of the magistrate's decision. A Regular Division trial is a formal proceeding, and a decision there can be appealed to the Oregon Supreme Court. | 2026-09-23 |
| payment | Taxes may be paid in full by November 15, or in up to three installments due November 15, February 15 and May 15. When the 15th falls on a weekend or holiday the due date moves to the next business day. | 2026-09-23 |
| assessment date | Real property must be reappraised at least every eight years, and many counties revalue more often — Orange County completed a revaluation effective January 1, 2025, with the next planned January 1, 2029. Between revaluations the value carries over, with changes limited to what the statute allows. Evidence in an appeal must speak to the property's worth on the most recent revaluation date, even if the market has moved since. | 2026-09-28 |
| informal review | The first step is an informal review by the county assessor's staff — a county appraiser, not the board, reviews the evidence and sends a decision. Orange County accepted informal appeals January 1 through March 31, 2026; other counties publish their own windows. If the informal decision is unsatisfying, the formal appeal opens when the board convenes. | 2026-09-28 |
| protest filing | A formal appeal is a hearing before the county Board of Equalization and Review, a citizen board appointed by the county commissioners. The board convenes on a published date — the statute expects boards to convene around the first week of April; Orange County's convenes April 30, 2026 — and the filing window closes when the board adjourns. Orange County's formal appeal period runs April 1 through June 30, 2026 ('when the Board adjourns'). The end date is the board's own schedule, so the county's published dates are the operative ones. There is no filing fee and a lawyer is not required. | 2026-09-28 |
| appeal higher board | A decision of the county board may be appealed to the state Property Tax Commission in Raleigh within 30 days of the decision letter. Instructions are included with the board's notice. A PTC decision can be appealed further to the NC Court of Appeals on legal or procedural issues. | 2026-09-28 |
| rendition | Personal property is listed (declared) during January of each year with the county assessor. Real property needs no annual listing — it stays on the roll from revaluation to revaluation. | 2026-09-28 |
| assessment date | Ohio's 88 counties are reappraised on a six-year cycle, with a triennial update of values in between; the Department of Taxation oversees and approves the county revaluations, which the county auditor carries out. Taxable (assessed) value is 35% of true value. Whether your county was just reappraised, is mid-cycle, or had a triennial update changes what a year-over-year comparison means. | 2026-09-28 |
| protest filing | A complaint against the valuation of real property (DTE Form 1) is filed with the county auditor for the county Board of Revision. The filing window runs January 1 through March 31 of the following tax year — Franklin County states that tax year 2026 complaints are accepted through March 31, 2027 — with the official complaint form stating the alternative earlier cutoff of the last day to pay first-half taxes where that applies. Electronic filing through the Board of Tax Appeals portal is available alongside the county's own channels. | 2026-09-28 |
| appeal higher board | A Board of Revision decision may be appealed to the state Board of Tax Appeals within 30 days of the decision being mailed, and the notice of appeal must be filed with BOTH the Board of Tax Appeals and the county Board of Revision. The Board also offers a small claims docket for residential appeals below the value threshold, an informal alternative to the standard docket. | 2026-09-28 |
| protest filing | An abatement application (State Tax Form 128) must be filed with the board of assessors by the due date of the first ACTUAL tax bill for the fiscal year. With quarterly billing that is the third quarterly bill, usually February 1. The application must be filed even while an informal discussion with the assessors is under way, and the tax must be paid on time — failing to pay on time can forfeit the appeal rights. | 2026-09-28 |
| decision | The assessors have three months to act on an abatement application. They may extend that period in writing, but if they neither grant nor deny the application within three months (or the extended period), the application is DEEMED DENIED — the owner does not have to wait for a letter that never comes. | 2026-09-28 |
| appeal higher board | An appeal from the assessors' decision — or from a deemed denial — goes to the Appellate Tax Board within three months. For appeals over $5,000, the tax (or, where an abatement was denied in part, the portion not being appealed) must have been PAID and be in the collector's hands by the bill's due date; a lower assessed value is not itself enough. | 2026-09-28 |
| assessment date | Municipal assessors value property locally, and the Department of Revenue's Bureau of Local Assessment certifies those values once every three years. Proposition 2 1/2 separately limits the total levy a municipality may raise. A town three years past its last certification is working from re-certified figures; one freshly certified has just been through a full revaluation. | 2026-09-28 |
| assessment date | All real estate in Virginia is assessed at 100% of fair market value — the state's assessment standard — by the Commissioner of the Revenue or the local assessor. There is no fractional assessment ratio to model and no cap on year-over-year change: a market rise can pass straight through to the assessment. | 2026-09-28 |
| notice delivery | Where a real estate assessment has been increased, the local board must give the owner notice of the change and an opportunity to be heard. The notice must state the new assessment AND show the two preceding years' assessments, and it must reach the owner at least 15 days before the hearing. That two-year comparison printed on the notice is what makes a year-over-year look at the figures legitimate here. | 2026-09-28 |
| protest filing | An application to the locality's board of equalization is filed by a deadline the LOCALITY sets by ordinance, and the ordinance cannot set it earlier than 30 days after the notice hearing required by § 58.1-3330. There is no single statewide date: read your locality's ordinance or your notice. An application is deemed timely if the postmark falls within the period. | 2026-09-28 |
| appeal district court | An appeal of a real property assessment to the circuit court is an original proceeding heard de novo. The filing window is the LATEST of: three years from the last day of the tax year, one year from the first notice of assessment, or one year from the final determination of a board of equalization application. Whether or not an administrative appeal was filed, the circuit court route stays open until those limits close it — and the assessment is presumed correct, with the burden on the taxpayer (§ 58.1-3379). | 2026-09-28 |
| assessment date | Two dates set what the roll shows: the VALUATION DATE (July 1 of the prior year in most communities) is the date the property's value is measured as of, and the TAXABLE STATUS DATE (March 1 in most communities) is the date its condition and ownership are set as of. Exemption applications are due by Taxable Status Date. A January fire on a home valued the previous July 1 is assessed as a vacant lot; the same fire on March 15 is assessed as a house. The gap between valuation date and tentative roll is deliberate — it lets assessors and taxpayers use all available sales. | 2026-09-28 |
| notice delivery | The tentative assessment roll is made public on May 1 in most communities and must be available from the municipal website within ten days. It shows the assessment, the assessor's estimate of market value, and the uniform percentage for every taxable property. Check your assessment soon after Tentative Roll Date and before Grievance Day — only the current TENTATIVE roll can be grieved, and prior years cannot. | 2026-09-28 |
| protest filing | The grievance (Form RP-524) is filed with the assessor or the Board of Assessment Review by GRIEVANCE DAY: the fourth Tuesday in May in most communities. The exceptions are the rule, not the anomaly: New York City (March 15 for Class One, March 1 for other classes), Nassau County (March 1), Suffolk County towns (third Tuesday in May), Westchester County towns (third Tuesday in June), villages that assess (typically the third Tuesday in February), and municipalities sharing an assessor (which may adopt dates between the fourth Tuesday in May and the second Tuesday in June). A mailed form must be RECEIVED by Grievance Day. There is no cost, and a lawyer is not required. On or before Grievance Day the owner and assessor may also stipulate to a reduced assessment — which then bars both further BAR review and judicial review for that year. | 2026-09-28 |
| appeal district court | Judicial review must be initiated within 30 DAYS of the filing of the final assessment roll — or of notice of that filing, whichever is later. The small-claims route (SCAR) is available to owners who occupy one-, two- or three-family homes used exclusively for residential purposes (or owners of vacant land too small for such a dwelling), with a $30 filing fee, through the Unified Court System. All other owners proceed by tax certiorari in State Supreme Court under Article 7 of the Real Property Tax Law, where an attorney is strongly recommended. | 2026-09-28 |
| payment | School property tax bills are mailed at the beginning of September in most communities, and municipal and county bills at the beginning of January; payment deadlines vary among school districts and municipalities. The same assessment feeds both bills, which is why an assessment reduced after Grievance Day shows up in both the September and January figures. | 2026-09-28 |
| assessment date | All property is returned and assessed at fair market value every year (O.C.G.A. 48-5-6), with the value established as of January 1 (O.C.G.A. 48-5-2). There is no state-mandated revaluation schedule: counties review their digests annually against sales data and update values at the frequency their market warrants. The assessed value is 40% of fair market value, and the tax is the millage rate applied to assessed value after exemptions. | 2026-09-28 |
| notice delivery | The county board of tax assessors must send an ANNUAL assessment notice for real property (and a notice whenever it disagrees with a personal-property return). When the notice reflects a CHANGE in assessment, it must give the owner a knowledgeable contact and, where the increase exceeds 15%, a non-technical explanation of the basis plus the right to view or copy the records used. | 2026-09-28 |
| protest filing | The written appeal is filed with the county Board of Tax Assessors within 45 DAYS of the date the Assessment Notice was mailed — the Department states plainly that missing it forfeits the appeal rights. The appeal may be based on taxability, value, uniformity and/or a denied exemption, and in the initial written dispute the owner must DECLARE a method: the county Board of Equalization, a Hearing Officer, or an Arbitrator. The state's uniform form is PT-311A; email filing works only where the board has adopted an electronic-submission policy. When the board CHANGED the owner's returned value, the burden of proving the change rests on the board — and stays there even into superior court; and if the final determination lands at 85 percent or less of the appeal-stage valuation, the owner recovers costs and reasonable attorney's fees. | 2026-09-28 |
| exemption application | The homestead exemption requires owning and occupying the home as your legal residence as of January 1 (O.C.G.A. § 48-5-40), with the application filed with the county tax commissioner (or the delegated tax assessor in some counties) by the property-tax-return deadline of April 1. Georgia has extended this: a homeowner may now apply beyond April 1 up to the END of their 45-day appeal window. The state standard exemption is $2,000 deducted from the 40% assessed value; many counties add local exemptions, including valuation-freeze exemptions that hold the assessment at a base year while the owner resides there. | 2026-09-28 |
| payment | Property taxes are normally due December 20 in most counties, though some counties set a different date; taxpayers have 60 days from the date of billing to pay. The county tax commissioner bills and collects for the county, school and state. | 2026-09-28 |
| assessment date | Maryland is the only state that assesses centrally at the state level: SDAT appraises all real property at 100% of market value and certifies the values to the counties, which set rates and bill. Real property has been reassessed on a three-year cycle since 1980 — about one-third of each county's properties each year. A NOTICE OF ASSESSMENT (typically mailed in late December for a January 1 date of finality) discloses both the old and new values, and an INCREASE is phased in over three years: a $30,000 increase adds $10,000 per year to the old value. Decreases take full effect immediately. | 2026-09-28 |
| protest filing | The first appeal — on value or classification — goes to the Supervisor of Assessments for the county within 45 DAYS of the notice's date (online filing is available through the state's own appeal form). The Supervisor or a designee holds the hearing and mails a final notice. Separately, in the two years of the cycle when no new assessment notice arrives, a PETITION FOR REVIEW may be filed at any time within three years of the last final notice — but on or before the date of finality for the next taxable year — and it is also heard by the Supervisor. And an owner whose deed was recorded between January 1 and June 30 may appeal within 60 days of the recording date. | 2026-09-28 |
| appeal higher board | If the Supervisor's final notice does not bring relief, the appeal continues to the county Property Tax Assessment Appeals Board (PTAAB) within 30 DAYS of the final notice. The board schedules and holds its own hearing. | 2026-09-28 |
| appeal higher board | Either party — taxpayer or Supervisor — may appeal the PTAAB's final determination to the Maryland Tax Court within 30 DAYS of the decision. The Tax Court is the top of the administrative ladder: pro se representation is allowed, there is no filing fee, the postmark is the filing date, and the exhaustion of administrative remedies is required before it (counties are excepted). | 2026-09-28 |
| relief application | Every county and municipality must limit taxable-assessment increases on a principal residence to NO MORE THAN 10% per year (some adopt less), and the State applies the same 10% limit to the state portion of the tax. The credit is applied against the tax on the increase above the limit — it does not change the market value. Eligibility: principal residence lived in at least six months of the year including July 1, no transfer of ownership, no owner-requested rezoning that raised value, no substantial use change. Apply ONCE, not yearly — new purchasers are mailed an application after the deed is recorded, and eligibility can be checked on the state's Real Property Data Search. | 2026-09-28 |
| payment | Once SDAT certifies the values, the local governments apply their own tax rates and mail the property tax bills in July or August of each year; billing and collection are administered by local finance or treasurer's offices. The assessment and the rate are therefore set by different levels of government — a Maryland appeal changes the value SDAT certified, not the rate the county set. | 2026-09-28 |
| assessment date | Indiana does not reassess every few years: since 2002 the county assessor applies ANNUAL ADJUSTMENT — or 'trending' — using each year's sales data to move area values toward market, alongside mass-appraisal characteristics (age, grade, condition). The DLGF reviews each county's assessment-to-sales ratio study before certifying the values. The standard is market value in use. The values certified for one assessment date become the bill for the following year, paid in arrears. | 2026-09-28 |
| notice delivery | Notice of the assessed value arrives one of two ways: a Form 11 notice of assessment from the county assessor, or — where no Form 11 is issued — the tax bill itself (the TS-1 comparison statement), which serves as the notice of assessment. The 45-day appeal clock runs from the notice's date in either case. | 2026-09-28 |
| protest filing | An appeal is initiated with Form 130 — the DLGF-prescribed form, filed with the local assessor — within 45 DAYS of the notice-of-assessment date (or, when no Form 11 was mailed, by the later of May 10 of the tax-bill year or 45 days after the bill's date). The state's own FAQ adds the June 15 framing from the DLGF guide: contact the local assessor by June 15 of the year a Form 11 is received, or June 15 of the following year when none was. No appraisal is required; comparable sales, listings, offers, or the property's own sale are acceptable evidence. Where the assessment rose MORE THAN 5% over the prior year, the burden of proof shifts to the county or township assessor. An informal meeting with the assessor comes first; unresolved appeals go to the PTABOA, which must hold a hearing within 180 days and decide within 120 days of the hearing (a $50 penalty can attach for missing the appearance procedures). | 2026-09-28 |
| appeal higher board | A taxpayer dissatisfied with the PTABOA's decision — or whose PTABOA never held its hearing within 180 days or never determined within 120 days of the hearing — may appeal to the Indiana Board of Tax Review on Form 131. From the Board, review continues to the Indiana Tax Court and then the Indiana Supreme Court. | 2026-09-28 |
| payment | Indiana caps the BILL, not a value: property taxes may not exceed 1 PERCENT of gross assessed value for homesteads, 2 PERCENT for other residential and agricultural land, and 3 PERCENT for all other property. After deductions, credits, and the rate, any excess over the cap is removed by a cap credit — computed separately for each property class on the parcel — and referendum-approved building projects and school operating funds sit OUTSIDE the caps. Eligible senior citizens get a further credit holding their taxes to 2 percent above the prior year. The caps do not change the local rate; budgets set rates. Taxes are paid in two installments, May 10 and November 10 (moved to the next business day on a weekend or holiday). | 2026-09-28 |
| assessment date | The county assessor determines the assessed value — 100% of market value — as of January 1 of each assessment year. When a parcel's value CHANGES from the prior year, the assessor mails a CHANGE OF VALUE NOTICE, and it is that notice that starts the 30-day appeal window (see the BOE deadline below). Revaluation is county-level on a rotating cycle, but every parcel receives a value notice annually. | 2026-09-28 |
| protest filing | A petition to the county Board of Equalization must be filed or postmarked by JULY 1 of the current assessment year OR within 30 DAYS of the date the change-of-value notice was mailed — WHICHEVER IS LATER. County legislative authorities may extend the 30-day window (up to 60 days; King County uses a different schedule). The petition form is the DOR's own REV 64-0075, filed with the county BOE. | 2026-09-28 |
| appeal higher board | An appeal from a County Board of Equalization decision goes to the Washington State Board of Tax Appeals within 30 DAYS of the decision's mailing date — and the Board cannot extend the deadline or accept late appeals. Property tax valuation appeals use the Board's INFORMAL or FORMAL forms; a direct appeal (assessor and taxpayer jointly skip the county board) is available under RCW 84.40.038 with the assessor's co-signature. Hearings are currently being scheduled 18 to 24 months after filing. | 2026-09-28 |
| payment | Washington limits the LEVY — the dollars a taxing district collects — not a value: each district's levy may grow by at most 101% of its highest lawful levy since 1985 (districts of 10,000 or more population use 100% plus the Implicit Price Deflator or 101%, whichever is LESS, unless a supermajority adopts a substantial-need resolution). Voters can lift the lid. A constitutional 1% aggregate limit sits on top as the outer bound. The result: your assessment can be cut and your bill can still rise if the levies grow — which is why a Washington appeal is argued on VALUE while the bill is governed by the levy limit. | 2026-09-28 |
| assessment date | New Jersey values property annually as of OCTOBER 1 of the prior year — the added/omitted mechanism exists precisely because improvements made after October 1 enter the roll later, as a separate added assessment. The assessment on the bill is the assessor's determination of FULL market value; New Jersey has no year-over-year value cap. The county tax boards and the Tax Court run on a statewide calendar set by the Division of Taxation. | 2026-09-28 |
| protest filing | A petition of appeal (Form A-1 with the A-1 Comp. Sale attachment) must be filed and RECEIVED by APRIL 1 with the County Board of Taxation — or with the Tax Court directly for assessments over $1,000,000. Two statewide variations: MAY 1 where the municipality undertook a revaluation or reassessment, and JANUARY 15 in Burlington, Gloucester and Monmouth Counties, which follow an alternative assessment calendar. The burden is on the petitioner to prove the assessment does not fairly represent market value or the common level range. | 2026-09-28 |
| relief application | New Jersey's distinctive mechanism is the Chapter 123 test: the Division of Taxation certifies an AVERAGE ASSESSMENT RATIO for each taxing district each year, and the COMMON LEVEL RANGE is that ratio plus or minus 15%. An assessment outside the range is presumptively excessive or discriminatory, and the court or board adjusts it to the range — while an assessment inside the range stands unless the owner proves the value itself is wrong. This is a different argument from a pure market-value appeal: a 35% assessment ratio with a ±15% band tolerates assessments from 20% to 50% of market before Chapter 123 even engages. | 2026-09-28 |
| appeal higher board | A taxpayer dissatisfied with a County Board of Taxation judgment may appeal to the Tax Court of New Jersey within 45 DAYS of the judgment's date. Assessments over $1 million (or added/omitted aggregates over $750,000) skip the county board entirely and start in the Tax Court. | 2026-09-28 |
| assessment date | The county assessor sets estimated market value and classification as of JANUARY 2 of each assessment year, and those figures are used to calculate taxes PAYABLE THE FOLLOWING YEAR (Anoka's own example: the 2025 assessment drives taxes payable in 2026, with the Tax Court deadline April 30, 2026). Assessed values derive from a statutory sales-study window of October 1 to September 30. Valuation notices are mailed on or before April 1. No year-over-year value cap exists; the class-rate system does the distributional work. | 2026-09-28 |
| protest filing | The local appeal boards meet on a STATEWIDE-BOUNDED, locally-set schedule: the LOCAL Board of Appeal and Equalization (usually the city council or town board) meets between APRIL 1 and MAY 31, and the COUNTY Board of Appeal and Equalization (usually the county commissioners) meets in JUNE — the exact dates are printed on each valuation notice. Where a city holds its own LBAE, appealing there is a PREREQUISITE for the county board; cities that transferred their powers to the county hold open book meetings instead. Appeals may be made in person, by letter, or by a representative. There is no fixed filing deadline — the meeting is the deadline. | 2026-09-28 |
| appeal higher board | Minnesota allows a DIRECT appeal to the Minnesota Tax Court — no need to exhaust the local boards first. The petition must be filed by APRIL 30 OF THE YEAR THE TAXES ARE PAYABLE (for the 2025 assessment: April 30, 2026). The Court, a specialized executive-branch court under chapter 271, hears petitions on valuation, classification, equalization and exemptions. After the boards, the Tax Court is also the next step for an owner dissatisfied with the county board's outcome. | 2026-09-28 |
| payment | Two notices structure the year: Truth in Taxation notices in NOVEMBER (proposed taxes before budgets are finalized) and property tax statements mailed by MARCH 31. Taxes are due in two equal installments, MAY 15 and OCTOBER 15 (November 15 for agricultural property; $100 or less is due in full May 15). The statement uses the PRIOR year's value, so the tax amount itself cannot be appealed — only the value and classification that produced it. | 2026-09-28 |
| assessment date | Connecticut's municipalities assess annually as of OCTOBER 1 — the Grand List date — and appeals are argued on the value at the time of the LAST REVALUATION, not current market (Middletown's board states this expressly). Each municipality's assessor certifies the Grand List, normally by January 31; an extension of that filing is what moves the appeal deadline from February 20 to March 20. There is no cap on the assessed value; revaluation cycles are municipal and can be dramatic in a revaluation year. | 2026-09-28 |
| protest filing | The application to the municipal Board of Assessment Appeals must be filed with the assessor between FEBRUARY 1 and FEBRUARY 20 for the October 1 Grand List — and the appeal must be RECEIVED by the deadline, because postmarks are not acceptable. Where the assessor received an extension to file the Grand List, the deadline moves to MARCH 20 and the board meets in April. Appeals are in writing, with the owner's estimate of value, reason, and signature (agent authorization allowed). The BAA hears real estate and personal property appeals in MARCH; motor vehicle appeals are heard in SEPTEMBER. Under CGS § 12-111, a board may elect not to hear commercial, industrial, utility or apartment property assessed over $1 million. | 2026-09-28 |
| appeal higher board | An owner aggrieved by the Board of Assessment Appeals' decision appeals to the Connecticut Superior Court by application filed WITHIN TWO MONTHS of the decision's date — the judicial level that takes the place of the tax court other states have. The path to the Superior Court runs through the BAA first; the Judicial Branch's own pathfinder describes the municipal-to-Superior-Court structure. | 2026-09-28 |
| assessment date | The assessment date is always JANUARY 1 (Sun Prairie states this expressly), and municipalities revalue on their own cycles — the Notice of Changed Assessment must reach owners at least 15 days before the Board of Review's first meeting, 30 days in revaluation years (DOR PB-060's own text). There is no cap on assessed value; the equalization process at the county and state levels adjusts for market swings between municipal revaluations. | 2026-09-28 |
| protest filing | The appeal structure is two-stage and locally scheduled. OPEN BOOK: the assessment roll is open for inspection (at least two hours, per statute, before the board convenes) and owners meet the assessor informally — many disputes end here. BOARD OF REVIEW: a quasi-judicial municipal board hearing formal objections on SWORN oral testimony only — the owner must give the board's clerk a written or oral NOTICE OF INTENT to file an objection at least 48 HOURS before the first scheduled meeting (waivable only in limited cases), then file the Formal Objection Form with the clerk. The burden is on the owner to prove the property is inequitably assessed compared with the general level of assessment in the tax district; recent arm's-length sales are the core evidence, and an appraiser must be available to testify. The board decides validity of the facts presented, not valuation itself. | 2026-09-28 |
| appeal higher board | Two routes leave the Board of Review. DOR REVIEW: a written appeal to the Department of Revenue within 20 DAYS of receiving the decision, or within 30 days of the clerk's affidavit — $100 filing fee, appealed value capped at $1 million, and the Department may revalue before November 1 of the assessment year or within 60 days of the appeal, whichever is later, substituting its value for the original. CIRCUIT COURT: an appeal within 90 DAYS after the board's adjournment, where the court decides on the record the board created — which is why what was said (and sworn) at the board hearing matters. From the DOR's decision, review continues to the circuit court. | 2026-09-28 |
For a fixed calendar date for the current tax year — for example, the exact date ARB hearings begin — check your notice of appraised value or your appraisal district's official website. We do not publish county hearing calendars because we cannot verify them daily. Harris County owners should confirm through HCAD's official resources.
Sources
- Texas Legislature (statutes.capitol.texas.gov) — Texas Tax Code § 41.44 — Notice of Protest
- Texas Comptroller of Public Accounts — Appraisal Protests and Appeals
- Texas Legislature (statutes.capitol.texas.gov) — Texas Tax Code § 25.19 — Notice of Appraised Value
- Texas Legislature (statutes.capitol.texas.gov) — Texas Tax Code § 41.411 — Protest of Failure to Give Notice
- Texas Comptroller of Public Accounts — Property Tax Exemptions
- Texas Legislature (statutes.capitol.texas.gov) — Texas Tax Code § 42.21 — Petition for Review
- Texas Comptroller of Public Accounts — Property Tax System Basics
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 194.011 — Assessment notice; objections to assessments
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 200.069 — Notice of proposed property taxes (TRIM notice)
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 196.011 — Annual application required for exemption
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 194.032 — Hearing purposes; timetable
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 194.014 — Partial payment of ad valorem taxes; proceedings before VAB
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 197.333 — When taxes due; delinquent
- Florida Legislature (The Florida Senate, Florida Statutes) — Florida Statutes § 197.322 — Delivery of tax rolls; notice of taxes
- California State Board of Equalization — Property Tax Calendar
- California State Board of Equalization — Decline in Value – Proposition 8
- California Legislative Counsel (leginfo.legislature.ca.gov) — California Revenue and Taxation Code § 1603 — Application for reduction in assessment; filing period
- California Department of Tax and Fee Administration (State of California) — Property Tax Function Important Dates
- California State Board of Equalization — Assessment Appeals Frequently Asked Questions (FAQs)
- Yolo County Assessor (ACE Department), California — Important Dates for Property Owners
- Arizona State Board of Equalization (State of Arizona) — How to File an Appeal — Arizona State Board of Equalization
- Cochise County Assessor (Cochise County, Arizona) — Assessor Frequently Asked Questions — Cochise County
- Arizona Legislature (Arizona Revised Statutes) — A.R.S. § 42-15101 — Annual notice of full cash value; amended notice of valuation
- Arizona Legislature (Arizona Revised Statutes) — A.R.S. § 42-16051 — Petition for assessor review of improper valuation or classification
- Pima County Treasurer (Pima County, Arizona) — General Information — Pima County Treasurer's Office
- Arizona Legislature (Constitution of Arizona) — Arizona Constitution, Article IX, Section 18 — Residential ad valorem tax limits; limit on increase in values; definitions
- Arizona Legislature (Arizona Revised Statutes) — A.R.S. § 42-13302 — Determining limited value in cases of modifications, omissions and changes
- Washoe County Assessor (Nevada) — Important Dates — real property
- Washoe County Assessor (Nevada) — Assessor FAQ — real property, tax cap and public service sections
- Clark County Assessor (Nevada) — Real Property — taxable value, tax calculation and value appeals
- Washoe County Assessor (Nevada) — Tax Cap/Abatement Information
- Clark County (Nevada) — Tax Abatement — eligibility by property type
- Washoe County Assessor (Nevada) — Petition To Review Partial Abatement
- Washoe County Treasurer (Nevada) — Billing Information — Taxes
- Oakland County, Michigan (Equalization Division) — Real & Personal Property Information
- Oakland County, Michigan (Equalization Division) — Equalization FAQ — I Disagree with My Assessment; March Board of Review; Michigan Tax Tribunal
- Colorado Division of Property Taxation, Department of Local Affairs (State of Colorado) — Understanding Property Taxes in Colorado
- Colorado Division of Property Taxation, Department of Local Affairs (State of Colorado) — Property Tax Map (statewide taxing districts and rates)
- Yamhill County Assessor / Tax Collector (Oregon) — Property Valuation & Appeals Process
- Multnomah County (Oregon) — Property Assessment FAQs
- Multnomah County (Oregon) — Property Taxes — statements, payment dates and installments
- North Carolina Department of Revenue — Types of Property to Be Taxed — North Carolina Department of Revenue
- Orange County, North Carolina (Tax Administration) — 2025 Property Revaluation & Resources — Orange County, NC
- Orange County, North Carolina (Tax Administration) — Appealing Your Property Tax Value (2026) — Orange County, NC Tax Administration
- North Carolina Department of Revenue — Property Tax Appeal Process — North Carolina Department of Revenue
- Ohio Department of Taxation — Real Property Appraisal and Revaluation — Ohio Department of Taxation
- Franklin County Auditor (Ohio) — Board of Revision — Franklin County Auditor
- Ohio Department of Taxation — Property Tax Resource Hub — Ohio Department of Taxation
- Ohio Board of Tax Appeals — Filing an Appeal with the Board of Tax Appeals — Learn More
- Massachusetts Secretary of the Commonwealth (Citizen Information Service) — Property Abatement — Massachusetts Citizen Information Service
- Massachusetts Department of Revenue (Bureau of Local Assessment) — Bureau of Local Assessment — Massachusetts Department of Revenue
- Virginia Law Portal (law.lis.virginia.gov) — Code of Virginia § 58.1-3200/3201 — Assessment at fair market value
- Virginia Law Portal (law.lis.virginia.gov) — Code of Virginia § 58.1-3330 — Notice of change in assessment; hearing
- Virginia Law Portal (law.lis.virginia.gov) — Code of Virginia § 58.1-3378 — Board of equalization application deadline; postmark rule
- Virginia Law Portal (law.lis.virginia.gov) — Code of Virginia § 58.1-3984 — Circuit court appeal of real property assessment
- Virginia Law Portal (law.lis.virginia.gov) — Code of Virginia § 58.1-3379 — Presumption of correctness; burden of proof
- New York State Department of Taxation and Finance — Property tax calendar — New York State Department of Taxation and Finance
- New York State Department of Taxation and Finance — Grievance procedures — New York State Department of Taxation and Finance
- Georgia Department of Revenue — Property Tax — Real and Personal Property — FAQ — Georgia Department of Revenue
- Georgia Department of Revenue — Property Taxpayer's Bill of Rights — Georgia Department of Revenue
- Georgia Department of Revenue — PT-311A Appeal of Assessment Form — Georgia Department of Revenue
- Georgia Department of Revenue — Property Tax Homestead Exemptions — Georgia Department of Revenue
- Maryland State Archives (official) — State Department of Assessments and Taxation — origin and functions (Maryland Manual)
- Maryland General Assembly (Department of Legislative Services) — Fiscal and Policy Note, House Bill 1088 (2019) — assessment appeal process description
- Maryland Tax Court (State of Maryland) — Procedures of the Maryland Tax Court (revised 2016)
- Maryland State Department of Assessments and Taxation — SDAT Real Property Assessment Appeal Form (online)
- Montgomery County, Maryland (Department of Finance) — County Homestead Tax Credit — Montgomery County Department of Finance
- Indiana Department of Local Government Finance (DLGF) — Citizen's Guide to Property Tax — Indiana DLGF
- State of Indiana (IN.gov) — How do I appeal the assessment of my home? — IN.gov FAQ
- Indiana Department of Local Government Finance (DLGF) — Form 130 — Taxpayer's Notice to Initiate an Appeal (DLGF procedure flowchart)
- Indiana Department of Local Government Finance (DLGF) — Tax Bill 101 — Indiana Department of Local Government Finance
- Washington State Department of Revenue — Taxpayer Petition to the County Board of Equalization (DOR form REV 64-0075)
- Washington State Board of Tax Appeals (WSBTA) — How to file an appeal — Washington State Board of Tax Appeals
- Washington State Department of Revenue — The levy limit — Property Tax Levies, Part 1 (DOR)
- New Jersey Division of Taxation (Department of the Treasury) — Assessment and Appeals — NJ Division of Taxation, Local Property Branch
- Minnesota Department of Revenue — Understanding Property Tax — Minnesota Department of Revenue
- Anoka County, Minnesota (Property Records & Taxation) — How to Appeal Your Value — Anoka County, Minnesota
- Minnesota Department of Revenue — Appealing Property Value and Classification — Minnesota Department of Revenue
- Minnesota Tax Court — Minnesota Tax Court — official website
- City of Middletown, Connecticut — Assessment Appeals, Board of — City of Middletown
- City of Bridgeport, Connecticut — Board of Assessment Appeals — City of Bridgeport
- Connecticut Judicial Branch — Property Tax Appeals (Municipal) — Judicial Branch Law Library pathfinder
- City of Sun Prairie, Wisconsin — Assessment Appeals — City of Sun Prairie (Assessor)
- Wisconsin Department of Revenue — 2026 Guide for Property Owners (DOR publication PB-060)
- Wisconsin Department of Revenue — Board of Review (BOR) — Filing Objections/Forms (DOR FAQ)
- City of Superior, Wisconsin — If I Think My Value is Incorrect: More Options — City of Superior (Assessor)