How to Appeal a Property Tax Assessment: State Deadlines (2026)
The deadline and first step to appeal a property tax assessment in each state.
| State | Appealing your assessment |
|---|---|
| Alabama | If you believe your property value is incorrect, file a written protest with the County Board of Equalization within 30 days after receiving written notice of valuation. The appeals process is set out in Code of Ala. §§ 40-3-20, 40-3-24 and 40-3-25. Alabama Department of Revenue FAQ, What can I do if I do not agree with the value on my property? |
| Arizona | An owner who believes the property is valued too high or improperly listed may file a petition for review with the county assessor, on a form prescribed by the Department of Revenue, within 60 days after the date the assessor mailed the notice of valuation. A.R.S. § 42-16051 |
| Arkansas | A property owner has a right to meet with the county assessor (or a representative) about a change in value before petitioning the county board of equalization. The owner or an agent may then apply to the board, within the time allowed, by petition or letter; the reassessment notice must state the deadline for requesting a hearing. The board meets from August 1 through October 1 each year (longer in some cases, but not beyond the third Monday in November) and must notify the owner of its decision in writing. An owner must appeal to the board before appealing to the county court. Arkansas DFA Assessment Coordination Division, Frequently Asked Questions (ch. 4 Q1, ch. 10); Ark. Code Ann. §§ 26-23-202, 26-23-203, 26-27-309, 26-27-317, 26-27-318 |
| California | A first step is often to discuss the assessment informally with the assessor's staff. The formal appeal is an Assessment Appeal Application filed with the clerk of the county board of supervisors (sitting as a local board of equalization) or the assessment appeals board during the regular filing period, July 2 through September 15, or through November 30 in counties where the assessor does not mail assessment notices to all secured-roll taxpayers by August 1 (for 2026: July 2 to September 15, 2026, or November 30, 2026). Supplemental and escape assessments must be appealed within 60 days after the notice is mailed. For an owner-occupied single-family principal residence, the assessor has the burden of proving the value is correct. BOE Publication 29 (The Appeal Process); BOE Letter to Assessors No. 2026/023 (June 2, 2026) |
| Connecticut | A person aggrieved by the assessors' actions may appeal to the town's board of assessment appeals. The appeal must be filed in writing or by email, in the manner the board prescribes, on or before February 20, and must include the owner's name, property description, reason for the appeal and the appellant's estimate of value. The board notifies timely appellants by March 1 of the hearing date; an appellant whose appeal will not be heard may go directly to Superior Court. Notices of assessment increases must explain how to appeal. CGS §§ 12-111, 12-112, 12-55(c) |
| District of Columbia | Start with a First-Level Administrative Review by the Assessment Division, filed online on MyTax.DC.gov (Real Property tab, 'Appeal Application') or on Form AD-100 (new owners: AD-101, generally within 45 days of the purchase date). If unsatisfied, appeal to the Real Property Tax Appeals Commission no later than 45 days from the date of the first-level decision notice, and then to the Superior Court of the District of Columbia. DC Office of Tax and Revenue, Real Property Assessment Appeal Rights; First-Level Administrative Review Application |
| Florida | The property appraiser mails the Notice of Proposed Property Taxes (TRIM notice) in August. To challenge the assessed value, file a petition (Form DR-486) with the clerk of the value adjustment board within 25 days of the TRIM notice. If the property appraiser denies an exemption application, a petition may be filed with the value adjustment board within 30 days after the denial letter is mailed. Florida Department of Revenue, Property Tax - Taxpayers |
| Georgia | Appeal within 45 days of the date the Assessment Notice was mailed by filing Form PT-311A with the County Board of Tax Assessors (not the Department of Revenue), choosing one method: the County Board of Equalization (value, uniformity, taxability or denial of an exemption); a hearing officer (only for value or uniformity of non-homestead real property worth more than $500,000); or arbitration (value only, with a certified appraisal submitted within 45 days of the board's acknowledgment). If the assessors amend the notice, the new notice can be appealed within 30 days. A decision may be appealed to Superior Court by written notice to the Board of Tax Assessors within 30 days. Georgia Department of Revenue, Filing a Property Tax Appeal |
| Idaho | Appeal an assessment to the county board of equalization in writing, on a form from the county board or assessor, identifying the taxpayer, the property and the reason for the appeal. For property on the regular property roll, the appeal must be filed by the end of the county's normal business hours on the fourth Monday of June; the board may consider only timely appeals. Idaho Code § 63-501A |
| Indiana | File Form 130 (Taxpayer's Notice to Initiate an Appeal) with the local assessing official. After an informal conference with the assessing official, the appeal is forwarded to the county Property Tax Assessment Board of Appeals (PTABOA). If the PTABOA denies it, the taxpayer may appeal to the Indiana Board of Tax Review and then seek review in the Indiana Tax Court. Indiana DLGF, Appeals |
| Iowa | A dissatisfied property owner may file a written protest with the local board of review, on forms prescribed by the Director of Revenue, from April 2 through April 30 of the assessment year (extended to May 1 to June 5 in declared disaster areas). Grounds are limited to inequity compared with similar property, assessment above the value allowed by law, the property not being assessable or being exempt or misclassified, an error, or fraud or misconduct. An oral hearing may be requested in writing when the protest is filed. The statute also refers to further appeals to the Property Assessment Appeal Board and district court. Iowa Code § 441.37 |
| Kansas | Counties mail valuation notices from mid-February through early April. Appeal by contacting the county appraiser's office within 30 days from the date the notice was mailed; the process starts with an informal meeting, and the county must initiate evidence supporting its value. If not satisfied, appeal to the Board of Tax Appeals Small Claims and Expedited Hearings Division (required first for single-family homes) within 30 days of the mailing of the informal meeting results, and then to the full Board of Tax Appeals within 30 days. Alternatively, an owner may pay taxes under protest. Abandoning an appeal bars a payment-under-protest appeal for the same year. Kansas Department of Revenue, Division of Property Valuation, A Guide to the Property Valuation Appeal Process - Equalization Appeals (rev. 5/20/2026) |
| Kentucky | First, schedule a conference with the county Property Valuation Administrator (PVA) or a deputy before the end of the tax roll inspection period, which normally begins the first Monday in May and ends the third Monday in May (counties publish their schedules). If the conference does not resolve it, obtain an appeal form from the county clerk, state your opinion of value, and file it with the county clerk no later than one working day after the inspection period closes. Appeals are heard by the three-member local board of assessment appeals; further appeals go to the state tax appeals board and then the courts. Kentucky Department of Revenue, Office of Property Valuation, Appeals Process for Real Property Assessments, Form 62F003 (12-20) |
| Maine | Ask the local assessors for an abatement by filing a written application stating the grounds within 185 days from commitment of the tax. The assessors may also abate on their own initiative within one year from commitment. 36 M.R.S. § 841(1) |
| Maryland | After receiving a Notice of Assessment (normally every three years), file an appeal online or in writing within 45 days of the notice date. Level 1 is an informal Supervisor's hearing; level 2 is the Property Tax Assessment Appeals Board (file within 30 days of the final notice); level 3 is the Maryland Tax Court (within 30 days of the board's order). In non-reassessment years, an owner may file a petition for review by the first working day following January 1. Maryland SDAT, Assessment Appeal Process |
| Massachusetts | An appeal starts with an abatement application to the local board of assessors on the approved form, filed on or before the due date of the first installment of the actual tax bill (generally February 1 in communities that bill quarterly, or 30 days after the actual bill is mailed in communities that bill twice a year). Taxes must be paid on time to keep the right to appeal. Assessors have three months to act; after that, the taxpayer may appeal to the Appellate Tax Board. Massachusetts Appellate Tax Board, Real Estate Tax Appeals: A Helpful Guide for Taxpayers and Assessors; G.L. c. 59, §§ 59, 63, 64 |
| Michigan | Protest the assessment to the local board of review, which meets starting the second Monday in March (a city or township may set the Tuesday or Wednesday after). Protests are made in person; nonresidents may protest by letter, and residents may do so by letter only if the local government allows it. The board must notify taxpayers of its decision in writing by the first Monday in June, including the final date to appeal further to the Michigan Tax Tribunal. MCL 211.30 |
| Minnesota | Contact the county assessor first (many concerns are resolved informally). Formal appeals go to the Local Board of Appeal and Equalization (meetings between April 1 and May 31), then the County Board of Appeal and Equalization (June). You may also appeal to Minnesota Tax Court, directly or after the county board, by April 30 of the following year. Only value or classification can be appealed, not the tax amount. Minnesota Dept. of Revenue, Appealing Property Value and Classification |
| Mississippi | Request a hearing with the county Board of Supervisors (contact the county Chancery Clerk for details). Normally, an appeal must be filed by the first Monday in August preceding the due date of the taxes. Mississippi Dept. of Revenue, Property Tax FAQ |
| Missouri | Appeal an assessment to the county Board of Equalization by the second Monday in July. After the Board's decision letter, you may appeal to the State Tax Commission within 30 days of the letter, using the Complaint for Review of Assessment form (online, by email or by mail) with a copy of the decision letter or tax bill. A direct appeal to the State Tax Commission is allowed only in limited situations, such as late notice of an assessment increase or a purchase shortly before the tax statement was mailed. Property owned by a corporation, LLC, limited partnership, trust or estate must be appealed by an attorney. Missouri State Tax Commission, Paying Property Taxes Under Protest and/or Appeal Options |
| Montana | File a Request for Informal Classification and Appraisal Review (Form AB-26) with the Department of Revenue within 30 days of the date on your classification and appraisal notice (for the 2025-2026 cycle, a late request could be made through June 1, 2026, affecting tax year 2026 only). Or appeal directly to the County Tax Appeal Board by submitting the appeal to the county clerk and recorder within 30 days of the notice date. After an AB-26 decision, you may appeal to the County Tax Appeal Board, then to the Montana Tax Appeal Board, whose decisions are final unless taken to district court. Montana Dept. of Revenue, Informal Review and Formal Appeal Process |
| Nebraska | To contest a valuation, file a written, signed protest (Form 422 or 422A) with the county clerk for the county board of equalization between June 1 and June 30 each year; board decisions may be appealed to the Tax Equalization and Review Commission. For homestead exemption decisions: appeal a county assessor's rejection to the county board of equalization within 30 days of receiving the notice, or file a Petition for Redetermination (Form 458P) with the Department of Revenue within 30 days of a Tax Commissioner denial. Nebraska Dept. of Revenue, Nebraska Property Assessment FAQs; Homestead Exemption Information Guide |
| Nevada | Appeal the assessed valuation to the county board of equalization on or before January 15 of the fiscal year in which the assessment was made (both for assessments higher than comparable property and where full cash value is below taxable value). NRS 361.356, 361.357 |
| New Hampshire | Apply in writing for an abatement to the selectmen or assessors by March 1 following the date of the notice of tax, and not afterwards. The municipality must grant or deny the application in writing by July 1 (no response counts as a denial), and its decision must explain the further appeal options to the Board of Tax and Land Appeals (RSA 76:16-a) or superior court (RSA 76:17) and their deadline. RSA 76:16 |
| New Jersey | File Form A-1 (with comparable sales) with the County Board of Taxation; owners of property assessed over $1,000,000 may file directly with the Tax Court. Petitions must be filed and received on or before April 1 (May 1 where a municipal revaluation or reassessment was done; Burlington, Gloucester and Monmouth counties use an alternative calendar with a January 15 deadline). A County Board judgment may be appealed to the Tax Court within 45 days. NJ Division of Taxation, Assessment and Appeals |
| New York | First compare your assessment with market value and talk informally with the assessor. Then file a grievance for administrative review with the municipality by Grievance Day, which is typically the fourth Tuesday in May (confirm with the assessor). After administrative review, judicial review is available through Small Claims Assessment Review (SCAR) for most homeowners, or tax certiorari in State Supreme Court. NYS Dept. of Taxation and Finance, Contesting your assessment |
| North Carolina | Request a hearing before the county board of equalization and review, in writing or by personal appearance, before the board adjourns. The board's first meeting must be held between the first Monday in April and the first Monday in May; in non-revaluation years it generally finishes by the third Monday after its first meeting and may not sit after July 1 (with limited exceptions). The board must mail its decision no later than 30 days after adjournment. For property tax relief applications, the assessor's notice of decision explains how to appeal. G.S. 105-322 |
| North Dakota | Property is assessed at its value on February 1 each year, and a written notice shows the current and previous year's true and full value. An owner may appeal the local assessor's valuation to the township or city board of equalization, which meets within the first 15 days of April, then to the county board of equalization, which meets during the first 10 days of June. The final step is the State Board of Equalization, which meets the second Tuesday in August and may reduce an assessment only if the owner appealed to both the local and county boards; its decision is final. After that, an owner who disagrees may file an application for abatement, due by November 1 of the year following the year in which the tax becomes payable. North Dakota Office of State Tax Commissioner, Property Tax Assessment Process (revised 10/2025) |
| Ohio | A property owner (and certain others, such as a spouse or an authorized tenant) may file a complaint against the valuation with the county auditor, who presents it to the county board of revision. The complaint is due on or before March 31 of the ensuing tax year, or the date the first-half real property tax collection closes, whichever is later. A filer generally may not file again for the same parcel in the same interim period unless there was an arm's-length sale, casualty loss, substantial improvement or a qualifying occupancy change. Board of revision decisions can be appealed to the Board of Tax Appeals or the court of common pleas. Ohio Rev. Code § 5715.19 (eff. Mar. 20, 2026) |
| Oklahoma | Owners whose valuation increases receive a notice showing fair cash, taxable and assessed values. The taxpayer has 30 calendar days from the date the notice was mailed to file a written complaint with the county assessor; a complaint may also be filed even if the value did not increase if filed on or before the first Monday in May. The taxpayer must also file the applicable listing form. Assessor staff hold informal hearings, and an informal decision may be appealed to the County Board of Equalization within 10 working days of the date the decision is mailed. Denials of a homestead exemption or senior valuation limitation may also be appealed to the county board of equalization. Okla. Admin. Code 710:10-10-28, 710:10-1-4 (68 O.S. § 2876) |
| Oregon | The tax statement mailed in October is also the value notice. Appeals generally start with a petition to the county Property Value Appeals Board (PVAB), filed with the county clerk between the date tax statements are mailed and December 31 (next business day if it falls on a weekend or holiday). The appeal must be based on value, not the amount of taxes. A PVAB decision may be appealed to the Magistrate Division of the Oregon Tax Court within 30 days after the board's order is mailed or delivered. Oregon Department of Revenue, How to Appeal Your Property Value (150-303-668, rev. 07-15-24) |
| Pennsylvania | Any person aggrieved by an assessment may appeal in writing to the county board (board of assessment appeals). Annual appeals are due on or before September 1, unless the county commissioners set an earlier date no earlier than August 1 with at least two weeks' published notice. Appeals of a changed or new assessment are due within 40 days of the date of the notice. The board's decision may be appealed to the court of common pleas within 30 days of the decision's mailing date. A denial of a homestead exclusion application may be appealed to the board using the same procedures. 53 Pa.C.S. §§ 8844, 8584 |
| Rhode Island | A person aggrieved by an assessment files an appeal with the local tax assessor's office on or before November 15, but not less than 90 days after the first tax payment is due. The assessor has until December 31 to decide. The taxpayer may then appeal to the local tax board of review within 30 days after the assessor's decision (or by January 31 of the next year if no decision is issued by December 31), and may petition superior court within 30 days of the board of review's written decision. R.I. Gen. Laws § 44-5-26 |
| South Carolina | If the assessor mails a property tax assessment notice, the taxpayer must give the assessor written notice of objection within 90 days after it is mailed. If no notice was required, the taxpayer may appeal in writing to the assessor at any time; an appeal filed before the first penalty date applies to that tax year, and later ones apply to the following year. The taxpayer may appeal the assessor's response to the county board of assessment appeals within 30 days, and may request a contested case hearing before the Administrative Law Court within 30 days after the board's written decision. S.C. Code §§ 12-60-2510, 12-60-2530, 12-60-2540 |
| South Dakota | Assessment notices are mailed by March 1. First talk to the county director of equalization. A taxpayer must appeal first to the local board of equalization (non-residents and owners in unorganized townships excepted) or lose further appeal rights; for 2026 the written appeal was due by March 12 and the board met March 16-20 (it meets starting the third Monday in March). Next is the county board of equalization (2026: written appeal to the county auditor by April 7). From there, appeal either to the Office of Hearing Examiners (2026: by May 15) or to circuit court within 30 days after notice of the county board's decision, but not both. Owner-occupied status and taxable/exempt status appeals go directly to the county board. South Dakota Department of Revenue, 2026 Property Tax Appeal Process Guide |
| Tennessee | Assessments are as of January 1, and change notices should be mailed by May 20. The county board of equalization, the first level of appeal, meets starting June 1 (May 1 in Shelby County); a newspaper notice lists when it convenes and the last day to appeal. A county board decision can be appealed to the State Board of Equalization by August 1 or within 45 days after the county board's notice was sent, whichever is later. March 1 of the following year is the deadline to request a reasonable cause hearing before the State Board for a late appeal. Tennessee Comptroller, Assessment Schedule |
| Texas | A property owner may protest the appraised value, unequal appraisal, or denial of an exemption to the county appraisal review board. The written notice of protest is generally due by May 15 or 30 days after the appraisal notice was delivered, whichever is later (30 days after notice for a change in the appraisal records). Tex. Tax Code §§ 41.41, 41.44 |
| Utah | The annual Notice of Property Valuation and Tax Changes arrives in July or August. To appeal the market value (not the tax rate), file with the county board of equalization by the later of September 15 or 45 days after the notice's mailing date. A board of equalization decision may be appealed to the State Tax Commission within 30 days of the decision, filed with the county auditor. Utah State Tax Commission, Publication 31 (rev. 06/17); Publication 27 (rev. 01/19) |
| Vermont | Property is valued as of April 1. Towns mail change of appraisal notices (2026: by June 4 in towns under 5,000 population, June 24 in larger towns), and the owner may grieve the value to the town listers or assessor at grievance hearings (2026: June 19-July 2 in smaller towns, July 9-22 in larger towns). The listers' decision may be appealed to the Board of Civil Authority within 14 calendar days after grievance results are mailed, and the BCA decision may be appealed to the state or Superior Court within 30 days. Vermont Department of Taxes, 2026 Lister Calendar (32 V.S.A. §§ 4404, 4461) |
| Virginia | Assessment appeals are handled locally: a taxpayer may apply to the local board of equalization by the locality's deadline (for residential property of fewer than four units, the assessor must provide assessment records on written request within 15 days). A taxpayer aggrieved by an assessment may also apply to the circuit court of the county or city, naming the locality, within the latest of three years from the last day of the tax year, one year from the date of the assessment, or one year from certain final determinations. The assessor's (or board of equalization's) valuation is presumed correct, and the taxpayer must rebut it by a preponderance of the evidence. Va. Code §§ 58.1-3379, 58.1-3984 |
| Washington | Appeals of assessed value go to the county board of equalization on the Taxpayer Petition for Review of Property Valuation Determination form (a letter or phone call is not accepted). The deadline is the later of July 1 of the assessment year or 30 days after the assessor's Change of Value Notice was issued; some counties extend it to 60 days. The appeal must give specific market evidence, not just a claim that value or taxes are too high. The county board's decision may be appealed to the state Board of Tax Appeals within 30 calendar days of its postmarked date; alternatively, taxes may be paid under protest and a refund suit filed in superior court. Washington Department of Revenue, Appealing Your Property Assessment to the County Board of Equalization |
| West Virginia | The county commission meets as the board of equalization and review no later than February 1 of the tax year and must adjourn by the last day of February. A taxpayer who does not apply for relief at this meeting waives the right to seek correction of that year's assessment. The board must give at least five days' written notice before raising an assessment. A taxpayer who elects a hearing before the board may appeal its order to the West Virginia Office of Tax Appeals. W. Va. Code § 11-3-24 |
| Wisconsin | First talk to the assessor or attend Open Book, when the assessment roll is open for review and the assessor can still make changes. The Board of Review starts at least seven days after Open Book. To object, give the board's clerk written or oral notice of intent at least 48 hours before the first scheduled meeting, and file the objection form (PA-115A) before or during the first two hours of that meeting (the board may waive the 48-hour notice for good cause, and may allow filing up to the end of the fifth day for extraordinary circumstances). A property owner must appear before the Board of Review before appealing further. Board decisions may be appealed to circuit court by certiorari within 90 days after notification, or to the Department of Revenue under sec. 70.85 within 20 days after delivery of the decision (30 days after the clerk's mailing if no return receipt), with a $100 fee; the DOR route is not available for property assessed over $1 million or in first-class cities. Wisconsin Department of Revenue, 2026 Guide for Property Owners |
| Wyoming | Appeals of value must be filed with the county assessor of the county where the property is located no later than 30 days from the date of the Assessment Notice, and must address market value (not the tax rate) with supporting evidence; they are heard by the County Board of Equalization. A County Board decision may be appealed to the State Board of Equalization within 30 days of the decision's entry or its postmarked mailing date, whichever is later. Wyoming Department of Revenue, Property Tax Division, Residential |
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.