Property tax appeal deadlines, all 50 states and DC

Filing window

Fully county-set. The statutory frame is an annual appeal by September 1, and a county may move it earlier, no sooner than August 1 (53 Pa.C.S. §8844(c)). Four of the largest counties have four different dates.

When notices go out

No statewide cycle. Change notices only on reassessment or an interim assessment, which carries its own 40-day appeal right.

You file with

County Board of Assessment Appeals (Philadelphia: Board of Revision of Taxes; Allegheny: BPAAR), then Court of Common Pleas de novo

Worth knowing

Pennsylvania taxes off an old base year in most counties, so the State Tax Equalization Board's common level ratio is the core tool: divide your assessment by the CLR to get the market value the county is implicitly asserting. Allegheny's regime changed effective tax year 2026 (Ordinance 06-24-OR): appeals are now prospective and the deadline moved from March 31 to September 1, so any guide still citing March 31 is wrong.

Filing window

County boards convene June 1 (Shelby May 1) and you file before adjournment. The State Board of Equalization deadline is August 1, or 45 days after the county board's notice, whichever is later.

When notices go out

Change notices in spring, county-varying (Tenn. Code §67-5-508).

You file with

County Board of Equalization, then State Board of Equalization, then Chancery Court

Worth knowing

The county-board window for 2026 has closed. The August 1 date shown here is the State Board step, which is only open to owners who already went through their county board.

Filing window

First Monday of August (August 3, 2026). You object at the Board of Supervisors equalization meeting; there is no individual notice, the rolls are opened for inspection by published notice in July.

When notices go out

No individual notice. Rolls equalized in July and opened for public inspection by publication.

You file with

County Board of Supervisors, then Circuit Court within 10 days of adjournment

Worth knowing

Because there is no mailed notice, the only way to know your new value is to look at the roll during the July inspection period. Most owners never do, which is why Mississippi appeal volume is low relative to its over-assessment rate.

Filing window

Third Monday of August (August 17, 2026; August 16, 2027). Petition the county Board of Equalization.

When notices go out

No universal annual notice. Change notices go out only in reappraisal years, on a 3 to 5 year county cycle.

You file with

County Board of Equalization, then County Court, then Circuit Court

Filing window

Two steps, both fixed. Abatement application to the municipality by March 1 after the notice of tax, then appeal to the Board of Tax and Land Appeals or Superior Court by September 1. September 1, 2026 is the deadline for 2025 tax year abatement denials.

When notices go out

No valuation notice. The clock starts at the final (fall) tax bill; bill dates vary by town.

You file with

Municipal assessing officials, then NH Board of Tax and Land Appeals or Superior Court (you pick one, not both)

Worth knowing

New Hampshire is an abatement-after-billing state: you are appealing a tax bill, not a spring assessment notice. The next general window opens when fall bills mail, with a March 1, 2027 abatement deadline.

Filing window

25 days after your county mails its TRIM notice (Fla. Stat. 194.011(3)(d)), so roughly early to mid September, and the date is different in every county. Exemption denials get 30 days.

When notices go out

TRIM notices are mailed by county property appraisers in mid to late August.

You file with

County Value Adjustment Board, with an optional informal conference with the Property Appraiser first, then circuit court de novo

Worth knowing

It is receive-by, not postmark-by, and the 25 days run from your own county's TRIM mailing date, which is printed on the notice. A Florida win compounds: the reduction lowers the base that the Save Our Homes or 10% cap grows from, for as long as you own the home.

Filing window

The window opens July 2 statewide and closes on one of two dates: September 15 in 11 counties, November 30 in the other 47 (Rev. & Tax. Code §1603). Supplemental and escape assessments run on their own 60-day clock from the notice.

When notices go out

Counties that elected the September 15 deadline mail notices by August 1. The other counties have no universal notice.

You file with

County Assessment Appeals Board, then superior court

Filing window

Parish-set. Each assessor exposes the roll for 15 days somewhere between August 15 and September 15, and your complaint must be in at least 7 days before the Board of Review hearing. Orleans runs its own statute: exposure July 15 to August 17, 2026, complaints roughly three business days after close.

When notices go out

No universal notice. Lists are exposed for public inspection; increase notices are required at least 30 days before the deadline.

You file with

Parish Board of Review, then Louisiana Tax Commission, then the courts

Worth knowing

The Orleans Parish complaint date around August 20, 2026 is computed from the statute, not separately published by the assessor. Confirm with the Orleans Parish Assessor before relying on it.

Filing window

The later of September 15 or 45 days after your valuation notice. September 15, 2026 is operative in most counties.

When notices go out

Valuation notice mailed by the county auditor by July 22.

You file with

County Board of Equalization, then Utah State Tax Commission, then judicial review

Filing window

Rolling with a floor: July 1, or 30 days after your Change of Value notice, whichever is later. Counties may extend the notice window to 60 days (RCW 84.40.038).

When notices go out

Change of Value notices go out after each county's annual revaluation, anywhere from late spring to fall.

You file with

County Board of Equalization, then State Board of Tax Appeals within 30 days, then judicial review

Worth knowing

There is no single Washington date. Your deadline is printed on your own Change of Value notice, and many counties mail through the summer and fall, so check the notice rather than a calendar.

Filing window

County-set: a Board of Review complaint within 30 days of your township or county's assessment publication (35 ILCS 200/16-55). Cook County runs rolling township-by-township windows, first with the Assessor, then separately with the Board of Review.

When notices go out

No uniform notice. Assessment lists are published by township or county, typically summer through fall.

You file with

County Board of Review, then the state Property Tax Appeal Board within 30 days, or a circuit court tax objection

Worth knowing

There is no Illinois date. In Cook County your window depends on your township and is announced through the year; everywhere else the clock starts on your county's publication date.

Filing window

A fixed ladder each spring: township or city board in April, county board in the first 10 days of June, State Board on the second Tuesday of August. If you missed all three, the fallback is an abatement application to the county auditor by November 1.

When notices go out

Increase notices at least 15 days before the local board meets, generally in March.

You file with

Local board of equalization, then county board, then State Board; or abatement to the county commission, then district court

Worth knowing

The November 1 abatement route is the only door still open for the 2026 cycle.

Filing window

Rolling: appeal to the assessor within 90 days of the first payment due date, then to the Tax Board of Review within 30 days of the assessor's decision (R.I.G.L. 44-5-26).

When notices go out

No uniform notice. Assessment date is December 31 and bills go out in summer.

You file with

Municipal assessor, then municipal Tax Board of Review, then Superior Court

Worth knowing

Summer bills put most 2026 deadlines between October and December 2026.

Filing window

There is no state system; each of the four counties runs its own. Honolulu December 15 to January 15, Kauai December 1 to 31, Maui March 15 to April 9, Hawaii County by April 9.

When notices go out

Honolulu notices by December 15, Kauai around December 1, Maui and Hawaii County by March 15.

You file with

County Board of Review, then Hawaii Tax Appeal Court within 30 days

Worth knowing

The overvaluation thresholds differ by county: Honolulu requires more than 10%, Kauai more than 15%, Hawaii County more than 20%. Honolulu's January 15 deadline has no weekend extension.

Filing window

December 31, fixed statewide. Petition your county Property Value Appeals Board (PVAB).

When notices go out

No spring notice. Values appear on the tax statement, mailed by October 25.

You file with

County Property Value Appeals Board, then Oregon Tax Court Magistrate Division within 30 days, then Regular Division

Worth knowing

The board was renamed: it is the Property Value Appeals Board (PVAB), not BOPTA. Anything still calling it BOPTA predates the change.

Filing window

January 15 to the county Board of Equalization, then March 10 to the State Board of Equalization.

When notices go out

Notices mailed around December 18 (NRS 361.300).

You file with

County Board of Equalization, then State Board of Equalization, then judicial review

Filing window

April 1 in most municipalities, May 1 in revaluation municipalities, and January 15 in the three alternative-calendar counties: Monmouth, Burlington and Gloucester.

When notices go out

Assessment postcards by February 1. Alternative-calendar counties mail around November.

You file with

County Board of Taxation, then NJ Tax Court within 45 days; direct to Tax Court if assessed over $1M

Worth knowing

Filed and received, not postmarked. The January 15 alternative calendar now covers three counties, not just Monmouth. New Jersey compares assessment-to-sales ratios, so a comparable's assessment is not admissible the way a comparable sale is.

Filing window

Written objection within 90 days of a notice. In a year with no notice, any time before the first penalty date, and taxes are due January 15.

When notices go out

Notices only when value or classification changes, around October 1 in reassessment years, on a 5-year cycle.

You file with

County assessor, then county Board of Assessment Appeals, then Administrative Law Court

Worth knowing

The no-notice-year rule makes South Carolina effectively year-round: if you did not get a notice this year you can still object right up to the penalty date.

Filing window

Abatement application to the assessors by February 1 in quarterly-billing communities (November 1 for semi-annual, or 30 days from a late bill). Received or USPS-postmarked by the date.

When notices go out

No appealable notice. The right arises from the actual tax bill, the Q3 bill, mailed around late December.

You file with

Board of assessors (3 months to act), then Appellate Tax Board within 3 months, then Appeals Court

Worth knowing

Abatement-after-billing: you are appealing the bill, not a spring valuation notice.

Filing window

45 days from your notice, so around mid-February. Off-cycle years get a Petition for Review due the first working day after January 1. Buyers who took title between January and June get 60 days.

When notices go out

SDAT reassesses one third of the state each year; notices are customarily dated late December.

You file with

SDAT supervisor's-level hearing, then Property Tax Assessment Appeals Board within 30 days, then Maryland Tax Court within 30 days

Worth knowing

Maryland is state-administered, so the process is uniform statewide, which is unusual. Only a third of properties are reassessed in any year; the other two thirds use the Petition for Review path.

Filing window

Rolling: appeal to your local Board of Equalization within 30 days of the notice mailing (AS 29.45.190).

When notices go out

Borough or municipal notices, dates vary. Anchorage mails roughly January to March; the notice states the board meeting date.

You file with

Borough or municipal Board of Equalization, then superior court on the record

Worth knowing

Because the appeal goes to superior court on the record, everything you want considered has to be put in front of the local board.

Filing window

Rolling: abatement application within 185 days of your municipality's commitment date.

When notices go out

No notice. The trigger is the municipal commitment, typically August, and it varies by town.

You file with

Municipal assessor, then local Board of Assessment Review or county commissioners, then Superior Court; State Board for nonresidential property over $1M

Worth knowing

185 days from commitment means most 2026 commitments produce deadlines between January and February 2027. Ask your town office for its commitment date; that single number sets your deadline.

Filing window

Protest to the county commission sitting as the Board of Equalization and Review during its February 1 to 28 session. Boards may adjourn any time after February 15, so file in early February.

When notices go out

Increase notices in January; the assessment date is July 1 of the prior year.

You file with

County Board of Equalization and Review, then Circuit Court within 30 days; an Office of Tax Appeals track also exists

Worth knowing

The February 28 end of the statutory session is not a safe date to plan around, because a board that has finished its docket may adjourn after February 15 and the window closes with it.

Filing window

Written appeal to the Board of Assessment Appeals on or before February 20, or March 20 in towns that got a grand list extension. It must be received by that date, not postmarked.

When notices go out

Municipal. Increase notices when the Grand List is finalized around January 31; in revaluation years every owner is notified.

You file with

Municipal Board of Assessment Appeals, then Superior Court within 2 months (CGS 12-117a)

Worth knowing

Connecticut has no county government, so this is town by town. February 20, 2027 falls on a Saturday and the extension mechanic in CGS 12-117 could not be confirmed from the statute text, so confirm your own town's handling rather than assuming a Monday rollover.

Filing window

Three separate systems. NYC Tax Commission: March 1 for Class 2, 3 and 4, March 15 for Class 1. Nassau ARC: January 2 to March 2, frequently extended. Everywhere else: Grievance Day, the fourth Tuesday of May (May 25, 2027), with Suffolk on the third Tuesday of May and Westchester towns on the third Tuesday of June.

When notices go out

Tentative roll May 1 in most towns, NYC Notice of Property Value around mid-January, Nassau tentative roll January 2.

You file with

Board of Assessment Review, then Small Claims Assessment Review ($30, owner-occupied) or Article 7 certiorari within 30 days of the final roll. NYC: Tax Commission. Nassau: Assessment Review Commission

Worth knowing

Villages that do their own assessing require a separate RP-524 filing from the town's, on the village's own date. The NYC Charter dates do not get extended; Nassau's frequently do.

Filing window

The March Board of Review, second Monday of March (March 8, 2027), though local ordinance can shift the days. Then the Michigan Tax Tribunal by July 31 for residential, May 31 for commercial and industrial.

When notices go out

Change notices at least 14 days before the March Board of Review, so around late February (MCL 211.24c).

You file with

City or township March Board of Review, then Michigan Tax Tribunal, then Court of Appeals

Worth knowing

Residential owners must go through the March Board of Review before the Tribunal will hear them. Commercial and industrial may skip it and go straight to the Tribunal by May 31.

Filing window

Local board appeal by the Thursday before the third Monday of March (March 11, 2027), county board by early April, Office of Hearing Examiners by May 15.

When notices go out

Notices mailed by March 1.

You file with

Local Board of Equalization (mandatory first step), then county or consolidated board, then Office of Hearing Examiners or Circuit Court

Worth knowing

The local board is not optional. Skipping it forfeits the rest of the ladder.

Filing window

County-set, three counties and three schedules. New Castle County around March 15. Kent and Sussex boards sit March 1 to May 31 with a filing cutoff each county sets annually by public notice, typically February or March.

When notices go out

County-level. New Castle notices around November to December. All three counties are post-reassessment with new value schedules.

You file with

County Board of Assessment Review, then Superior Court within 30 days, on the record

Worth knowing

There is no state agency here. The 2024 law (84 Del. Laws c.412) restructured the appeal boards after reassessment, so older references to a Sussex February 15 to March 1 window are obsolete. Kent and Sussex 2027 cutoffs had not been published as of August 1, 2026.

Filing window

Informal meeting with the county appraiser within 30 days of your Notice of Value mailing. The alternative, and it is exclusive, is paying under protest at tax time (December 20, or May 10 for escrowed accounts).

When notices go out

Notice of Value by around March 1 (K.S.A. 79-1460).

You file with

County appraiser informal meeting, then BOTA Small Claims, then BOTA Regular Division within 30 days, then Court of Appeals

Worth knowing

The two routes are mutually exclusive. Choosing the equalization appeal forecloses paying under protest for the same year, and vice versa.

Filing window

DTE Form 1 to the county Board of Revision between January 1 and March 31 of the following year, or the close of first-half collection if that is later (R.C. 5715.19).

When notices go out

No individual appeal-triggering notice. Auditors send value notices in reappraisal years, in the fall.

You file with

County Board of Revision, then Ohio Board of Tax Appeals or common pleas court within 30 days

Worth knowing

You get one Board of Revision complaint per parcel per triennial period, unless something changed: a sale, casualty damage, an improvement, or an occupancy swing of 15% or more. Spend it on a year you can win.

Filing window

First-Level Administrative Review to the Office of Tax and Revenue by April 1. New owners get 45 days from purchase.

When notices go out

OTR notices around March 1.

You file with

OTR first-level review, then Real Property Tax Appeals Commission within 45 days, then DC Superior Court

Worth knowing

First-level review is a mandatory prerequisite. You cannot go straight to RPTAC.

Filing window

Set entirely by each city or county. Administrative review with the assessor first, then the local Board of Equalization. Many localities land between March and June; Fairfax is around early April.

When notices go out

Reassessment notices at least 15 days before the protest hearing (§58.1-3330). Cycles vary by locality.

You file with

Assessor or commissioner of revenue, then local Board of Equalization, then Circuit Court (up to 3 years)

Worth knowing

Virginia has no state board of equalization, so there is no statewide date to look up and no state-level appeal. Everything is local, and the three-year Circuit Court window is unusually generous.

Filing window

Informal protest (Form 974) within 30 days of your notice. Properties that got no notice have until the first Monday of April (April 5, 2027). County board appeal 15 days after the assessor's decision; everything wraps by May 31.

When notices go out

Increase notices (Form 926) in spring, county-varying.

You file with

County assessor informal review, then County Board of Equalization, then district court

Filing window

Municipality-set. The Board of Review meets during the 45 days starting the fourth Monday of April (April 26, 2027). You must file notice of intent to object 48 hours before the first meeting, and the written objection (Form PA-115A) within the first 2 hours.

When notices go out

Change notices at least 15 days before the Board of Review; Open Book comes first.

You file with

Municipal Board of Review, then circuit court certiorari within 90 days, or DOR review under §70.85, or a §74.37 claim

Worth knowing

The 48-hour intent-to-object rule catches more Wisconsin owners than the deadline itself does. Go to Open Book first; most disagreements settle there without a Board of Review at all.

Filing window

Rolling: Level 1 petition to the assessor within 60 days of the Notice of Value mailing (A.R.S. 42-16051), then 25 days to the county or state board. A separate route lets you go straight to Tax Court by December 15.

When notices go out

Notice of Value before March 1, most counties February to March. The valuation year precedes the tax year.

You file with

County Assessor, then County or State Board of Equalization, then Tax Court

Worth knowing

Maricopa and Pima use the State Board of Equalization; other counties use a county board. The December 15 direct-to-Tax-Court route stays open even if you missed the 60-day administrative window.

Filing window

Protest to the local Board of Review between April 2 and April 30 (Iowa Code 441.37). Disaster-declared counties get May 1 to June 5.

When notices go out

Notices around April 1. Odd years are full reassessment years.

You file with

Local Board of Review, then the state Property Assessment Appeal Board (de novo) or district court

Filing window

Locality-set. The Local Board of Appeal and Equalization meets between April 1 and May 31 on the date printed on your notice, then the County Board in June. You can also go directly to Minnesota Tax Court by April 30 of the payable year.

When notices go out

Valuation Notice in spring, for taxes payable the following year, at least 10 days before the local board.

You file with

Local Board of Appeal and Equalization, then County Board of Appeal and Equalization, then Minnesota Tax Court

Worth knowing

Some jurisdictions have transferred to an open-book process instead of a local board. Your notice says which one applies to you.

Filing window

The later of April 1 or 30 days after your Notice of Value was mailed (NMSA §7-38-24), so typically around May 1.

When notices go out

One Notice of Value per property by April 1; some counties get approval to mail later.

You file with

County Assessor, then County Valuation Protests Board (180 days to decide), then District Court within 30 days. You may also pay and sue for a refund

Filing window

County-set: appeal to the county Board of Equalization and Review before it adjourns. Boards convene around the first week of April and windows generally run April to June.

When notices go out

Reappraisal notices in late winter or spring of a reappraisal year, on 4 to 8 year county cycles.

You file with

County Board of Equalization and Review, then NC Property Tax Commission, then Court of Appeals

Worth knowing

"Before adjournment" is not a date. Call the county tax office in March and ask when its board adjourns, because that is your real deadline.

Filing window

Rolling: written protest to the county Board of Equalization within 30 days of your notice (Code §40-3-20 et seq.).

When notices go out

County notices, generally when a value changes, in spring or early summer, county-varying.

You file with

County Board of Equalization, then circuit court

Filing window

The later of May 15 or 30 days after your notice was mailed (Tax Code 41.44). May 15, 2027 falls on a Saturday, and Tax Code §1.06 makes a filing timely on the next business day, Monday May 17, but treat May 15 as your date.

When notices go out

Notice of appraised value by April 1 for homesteads, May 1 for everything else, when the value increases.

You file with

Appraisal Review Board, with an informal CAD conference available first, then district court within 60 days, SOAH (over $1M), or binding arbitration (homestead or under $5M)

Worth knowing

Unequal appraisal under §41.43(b)(3) is the strongest residential argument: you do not have to prove your home is worth less, only that it is assessed higher than the median of comparable properties.

Filing window

The open inspection period runs 13 days from the first Monday of May (May 3 to 17, 2027). A conference with the PVA during that period is mandatory, then you appeal to the county clerk by roughly the day after it closes.

When notices go out

PVA notices only when a value changes, one to two weeks before the inspection period.

You file with

PVA conference (mandatory), then county Board of Assessment Appeals, then Kentucky Board of Tax Appeals within 30 days, then circuit court

Worth knowing

Skipping the PVA conference forfeits the appeal. Counties can extend the inspection period, so confirm locally.

Filing window

Rolling: appeal to the county assessor within 30 days of the notice date.

When notices go out

Notices around the fourth Monday of April, county-varying.

You file with

County assessor, then County Board of Equalization, then State Board within 30 days, then district court

Filing window

Town-set: written grievance to the listers by the grievance date printed on your notice, which must be at least 14 days after mailing (32 V.S.A. §§4111(g), 4221 to 4222).

When notices go out

Change of Appraisal notices after the grand list abstract is lodged, town-varying, roughly May to June.

You file with

Board of Listers, then Board of Civil Authority within 14 days, then the state PVR director or Superior Court

Worth knowing

Your grievance date is printed on your own notice. There is no statewide date to look up.

Filing window

June 8, fixed statewide. Real property protests must be postmarked or delivered in person to the county assessor no later than June 8 (§39-5-121(1)(a), C.R.S.). Then the County Board of Equalization by July 15 on the standard calendar, September 15 on the alternate.

When notices go out

Notices of Valuation mailed by May 1. Revaluation happens in odd years, but NOVs are annual.

You file with

County Assessor, then County Board of Equalization, then the Board of Assessment Appeals, district court, or binding arbitration within 30 days

Worth knowing

June 8 for real property, June 30 for personal property; the two are routinely confused. Verified 2026-08-01 against the Division of Property Taxation's own Assessors' Reference Library, which states real property protests must be postmarked or made in person no later than June 8. Guides still saying June 1 are stale.

Filing window

Rolling: 45 days from the mailing date on your Annual Notice of Assessment (O.C.G.A. 48-5-311). Because notices go out April through June, deadlines cluster May through August.

When notices go out

Annual Notice of Assessment (PT-306), county-varying, April to June.

You file with

County Board of Tax Assessors, then you elect one of three: Board of Equalization (free), Hearing Officer, or Arbitrator, then superior court

Worth knowing

The 45 days run from the notice mailing date printed on the notice, not from when you opened it. Georgia is one of the few states where you choose your own appeal forum, and the Board of Equalization route is free.

Filing window

June 15 of the assessment year if your Form 11 notice was mailed before May 1; otherwise June 15 of the following billing year (IC 6-1.1-15-1.1).

When notices go out

Form 11 mailing varies widely by county; some mail in spring, some much later.

You file with

Form 130 to the township or county assessor, then the PTABOA (180 days), then the Indiana Board of Tax Review within 45 days, then Tax Court

Worth knowing

Which June 15 applies turns entirely on whether your Form 11 was mailed before May 1. Check the mailing date on the notice.

Filing window

Fourth Monday of June (June 28, 2027), filed with the county clerk.

When notices go out

Notices by the first Monday of June (June 7, 2027).

You file with

County Board of Equalization (the commissioners), then the State Board of Tax Appeals or district court within 30 days

Worth knowing

Idaho gives you about three weeks between the notice and the deadline, one of the tightest turnarounds in the country.

Filing window

Protest to the county Board of Equalization on Form 422, filed with the county clerk, between June 1 and June 30.

When notices go out

Change notices by June 1. The largest counties send a preliminary notice January 15.

You file with

County Board of Equalization, then the Tax Equalization and Review Commission, then Court of Appeals

Worth knowing

TERC appeal dates follow a statutory pattern (around August 24, or September 10 in Douglas and Lancaster). TERC had not published its 2026 dates as of August 1, 2026.

Filing window

County Board of Equalization by the second Monday of July (July 12, 2027), and boards may extend. Then the State Tax Commission by September 30, or 30 days after the board's decision, whichever is later.

When notices go out

Increase notices in reassessment (odd) years by around June 15 (§137.180).

You file with

County Board of Equalization, then Missouri State Tax Commission, then judicial review

Worth knowing

Charter counties (St. Louis County, Jackson) set their own board dates and often extend. Confirm locally.

Filing window

Rolling: an AB-26 informal review request to the Department of Revenue, or a direct County Tax Appeal Board appeal, either one within 30 days of the notice date.

When notices go out

The state appraises, not counties. Mass notices go to every owner at the start of each 2-year cycle; the next one is 2027.

You file with

MT Department of Revenue (AB-26, optional), then County Tax Appeal Board, then Montana Tax Appeal Board, then district court

Worth knowing

2027 is a cycle year, so every Montana owner gets a new value and a fresh 30-day clock.

When is the property tax appeal deadline in my state?

It depends on the state, and in about two thirds of them it depends on your county. Fixed statewide dates include Colorado June 8, Ohio March 31, Oregon December 31, Iowa April 30, Idaho the fourth Monday of June, and Nevada January 15. States like Texas, Georgia, Arizona and Washington run on a rolling clock that starts when your assessment notice is mailed, so your deadline is printed on your own notice. Pennsylvania, California, Hawaii, Illinois and Virginia have no single date at all because each county sets its own.

What happens if I miss the property tax appeal deadline?

In most states you wait a year. A few keep a door open: Texas allows a Section 25.25(d) motion to correct until January 31 if a homestead is over-assessed by more than 25 percent, North Dakota takes an abatement application to the county auditor until November 1, Arizona lets you go straight to Tax Court by December 15, and South Carolina accepts an objection any time before the first penalty date in a year you got no notice. Missing the deadline does not affect next year's filing.

Is the deadline the date I have to mail it, or the date they have to receive it?

Both rules exist and they are not interchangeable. Florida VAB petitions and Connecticut Board of Assessment Appeals filings are receive-by. Colorado, Nebraska and Bucks County, Pennsylvania accept a postmark. New Jersey is filed-and-received. When a state has not published a rule, assume receive-by, because the cost of being wrong in that direction is losing the appeal.

Do I need a lawyer or a company to appeal my property taxes?

No. Every state on this page lets an owner file their own appeal, and residential hearings are informal in most of them. Some states add a required step you cannot skip: Kentucky requires a conference with the PVA, South Dakota requires the local board before the county board, DC requires first-level review before the appeals commission, and Michigan residential owners must go through the March Board of Review before the Tax Tribunal.

Which states have no statewide appeal deadline?

40 of the 51 jurisdictions here have some local variation, and Pennsylvania, California, Hawaii, Illinois, Virginia, Vermont, Louisiana, Delaware, Alaska, Maine, Rhode Island, Georgia, North Carolina, Minnesota, Wisconsin and New York have no single statewide date at all. In those states the county, parish, borough, town or city sets the calendar, so a state-level date quoted anywhere is either the statutory default or simply wrong.