Property tax appeal deadlines by state

In short

50 states covered. Each row below is a one-line summary of that state's article, which cites the statute or official page behind it.

The table

“—” means the state article does not state it. Download the data: property-tax-appeal-deadlines.json (CC BY 4.0, cite Payotte with a link).

State by state, in one sentence

Alabama

In Alabama, file a written objection with the county board of equalization within 30 calendar days of the final publication of the assessment notice, and if the board keeps the value, appeal to circuit court within 30 days of the board's notice.

Alaska

In Anchorage, Alaska, you have 30 days from the date the assessment notice was mailed to file a written appeal with a refundable deposit, evidence is due within 45 days, and only the value (not the tax amount or mill rate) can be appealed.

Arizona

In Arizona, file a petition with the county assessor within 60 days after the Notice of Valuation was mailed, stating your opinion of value and a method; if the assessor denies it, appeal within 25 days to the county board of equalization or superior court.

Arkansas

In Arkansas, contact the county assessor first, and for a formal dispute schedule a hearing with the County Board of Equalization no later than the third Monday in August.

California

In Los Angeles County, California, the regular 2026 assessment appeal period runs from July 2 to November 30, 2026, filed with the Assessment Appeals Board (non-refundable $46 fee, hardship waiver available), and a supplemental assessment must be appealed within 60 days of the mailing date on the notice or bill.

Colorado

In Colorado, protest your valuation to the county assessor by June 8 in 2026 (June 1 from 2027) after the notice of valuation is mailed by May 1, and if you disagree with the assessor you can appeal to the county board of equalization, then to an arbitrator, district court or the Board of Assessment Appeals within 30 days.

Connecticut

In Connecticut, file a written appeal with your town's Board of Assessment Appeals on or before February 20 (C.G.S. 12-111, 12-112), and if you disagree with the board, apply to Superior Court within two months of its notice.

Delaware

In New Castle County, Delaware, file a written assessment appeal with the Board of Assessment Review before March 15 (9 Del. C. 8311), and if the Board rules against you, appeal to Superior Court within 30 days of the postmark of its decision.

Florida

In Florida, file a petition with the county Value Adjustment Board within 25 days after the August TRIM notice is mailed (Fla. Stat. 194.011(3)(d)); you can first ask the property appraiser for an informal conference.

Georgia

In Georgia (Fulton County), you have 45 days from the date of the notice of assessment to appeal the value, online, in person or by mail, and you can choose a Board of Equalization hearing, non-binding arbitration or a hearing officer.

Hawaii

In Honolulu, Hawaii, file an appeal with the Board of Review by January 15, online or on the city's form; the usual ground is that the assessed value exceeds market value by more than 10%, and you must bring evidence such as comparable sales.

Idaho

In Idaho (Ada County), file a written appeal with the county Board of Equalization by 5:00 p.m. on the fourth Monday in June, showing the assessed value is not the market value, and you can appeal the board's decision within 30 days.

Illinois

In Cook County, Illinois, appeal your assessment to the Board of Review during your township's filing window, and if the result disappoints you, appeal to the Property Tax Appeal Board within 30 days of the notice (35 ILCS 200/16-160); the PTAB reviews assessments only, not the tax bill or rate.

Indiana

In Indiana, contact your county assessor and file your assessment appeal by June 15 if your Notice of Assessment (Form 11) was mailed before May 1; a notice mailed on or after May 1 carries a later deadline printed on the notice.

Iowa

In Iowa, file a written protest with the county board of review from April 2 through April 30 of the assessment year; if you lose, appeal to the Property Assessment Appeal Board within 20 days after the board of review adjourns or by May 31, whichever is later, or go to district court.

Kansas

In Kansas, file your informal appeal with the county appraiser within 30 days after the valuation notice is mailed (Johnson County lists March 31), and if you disagree with the result, appeal to the Kansas State Board of Tax Appeals within 30 days.

Kentucky

In Kentucky, request a conference with the county Property Valuation Administrator first (required under KRS 133.120), then appeal to the local board of assessment appeals by filing with the county clerk no later than one workday after the inspection period ends; in Jefferson County in 2026 the conference window ran April 24 to May 18 and the board deadline was June 12.

Louisiana

In Orleans Parish, Louisiana, inspect the assessment list from July 15 to August 15 and file a complaint with the board of review at least 7 days before its hearing; the board's decision is final unless appealed to the Louisiana Tax Commission (R.S. 47:1992).

Maine

In Maine, apply in writing to the municipal assessors for an abatement within 185 days from commitment, and if denied, appeal to the board of assessment review within 60 days after notice of the decision, then to Superior Court under Rule 80B.

Maryland

In Maryland, file your assessment appeal with the Department of Assessments and Taxation within 45 days of the notice date (60 days from the transfer if you bought between January 1 and June 30), then appeal to the Property Tax Assessment Appeals Board within 30 days of the final notice.

Massachusetts

In Boston, Massachusetts, file an abatement application with the Assessing Department after the third-quarter bill and no later than February 1, 2027 for fiscal 2027; if it is denied, you have three months from the decision to appeal to the Appellate Tax Board, and filing does not delay payment.

Michigan

In Michigan, protest your assessment first at the March Board of Review, which meets starting the second Monday in March, then, for residential property, file a petition with the Michigan Tax Tribunal by July 31 of the tax year (MCL 205.735a).

Minnesota

In Minnesota, if you disagree with your valuation notice you can appeal to the local board of appeal and equalization (it meets between April 1 and May 31), then the county board (mid-June in Hennepin County), or petition the Tax Court or district court by April 30 of the year the tax is payable.

Mississippi

In Mississippi, request a hearing with your county Board of Supervisors, normally by the first Monday in August before the taxes are due, and contact your county Chancery Clerk to confirm the procedure.

Missouri

In the City of St. Louis, Missouri, ask for informal review with the Assessor from May 1 to June 23, appeal to the Board of Equalization by the second Monday in July, and then appeal to the State Tax Commission by September 30 or 30 days after the Board's decision, whichever is later.

Montana

In 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 notice, or appeal directly to the county tax appeal board through the county clerk and recorder within 30 days of the notice date.

Nebraska

In Nebraska, file a protest with the county clerk by June 30, with your requested value and supporting documentation, and if the county board of equalization rules against you, appeal to the Tax Equalization and Review Commission by August 24 (September 10 if extended).

Nevada

In Clark County, Nevada, file an appeal with the County Board of Equalization by January 15, after talking to an Assessor appraiser, and if the board upholds the value you can go to the State Board of Equalization and then District Court.

New Hampshire

In New Hampshire, apply to your Board of Assessors for an abatement by March 1 after the notice of tax (RSA 76:16); if it is denied or not answered by July 1, appeal by September 1 to the State Board of Tax and Land Appeals or to Superior Court.

New Jersey

In New Jersey, file your assessment appeal with the County Board of Taxation by April 1 (or May 1 if the municipality did a revaluation, or within 45 days of the bulk mailing of notices), and appeal a county board judgment to the Tax Court within 45 days; properties assessed over $1,000,000 can go straight to Tax Court.

New Mexico

In New Mexico, file a protest with the county assessor within 30 days of the notice of valuation (mailed by April 1), the county valuation protests board hears it, and you can appeal its decision to district court; you can instead pay first and file a refund claim, but you must choose one route.

New York

In New York outside New York City, file Form RP-524 with your assessor or board of assessment review by Grievance Day, usually the fourth Tuesday in May, and in New York City file with the NYC Tax Commission by March 15 for Class 1 properties (March 1 for all others); missing the deadline loses review for that year.

North Carolina

In North Carolina, appeal your value to the county Board of Equalization and Review, which begins deliberating around the first week of April, and if you disagree, appeal to the Property Tax Commission within 30 days after the local board mails its decision (G.S. 105-290(e)).

North Dakota

In North Dakota, ask the assessor for an informal review, then appeal formally to the city board of equalization, which meets in the first 15 days of April, and then the county board of equalization, which meets in the first 10 days of June; to reach the State Board of Equalization you must have appeared at both.

Ohio

In Ohio (Franklin County), file a complaint with the Board of Revision between August 25, 2026 and March 31, 2027 for tax year 2026, and if you disagree with the decision you have 30 days to appeal.

Oklahoma

In Oklahoma, file a written protest with the county assessor within 30 calendar days of the mailing date of your valuation increase notice (or by the first Monday in April if your value did not change), then appeal to the county board of equalization within 15 calendar days of the assessor's decision and to district court within 30 calendar days of the board's order.

Oregon

In Oregon, file a petition with the county property value appeals board after the tax statement is mailed (by October 25) and by December 31 of that year; the board hears petitions from February and must finish by April 15.

Pennsylvania

In Pennsylvania outside Philadelphia, appeal to the county board of assessment appeals by September 1 (or the county's date, no earlier than August 1; 40 days from a changed-assessment notice), and in Philadelphia appeal to the Board of Revision of Taxes by the first Monday in October.

Rhode Island

In Rhode Island, file your assessment appeal with the local assessor on or before November 15 and not less than 90 days after the first tax payment is due (R.I. Gen. Laws 44-5-26), then appeal to the local tax board of review within 30 days of the assessor's decision, and to Superior Court within 30 days of the board's decision.

South Carolina

In South Carolina, give the county assessor written notice of objection within 90 days of the mailing of your assessment notice (S.C. Code 12-60-2510), then request a conference, file a written protest within 30 days if it fails, and appeal to the county board of assessment appeals within 30 days of the assessor's answer.

South Dakota

In South Dakota, you must appeal first to the local board of equalization (written appeal due March 12 in 2026), then to the county board (April 7 in 2026), then the Office of Hearing Examiners (May 15), or you lose your rights to the later boards; circuit court is available within 30 days of the decision.

Tennessee

In Nashville-Davidson County, Tennessee, the 2026 deadline for informal review with the Assessor was April 17 and for the Metropolitan Board of Equalization was June 26, and you can appeal to the State Board of Equalization generally by August 1 or within 45 days of the county board's notice, whichever is later.

Texas

In Texas, file a written notice of protest with your county Appraisal Review Board by May 15 or within 30 days after your notice of appraised value was delivered, whichever is later; any written notice that identifies the property and your disagreement is enough, and you may ask for an informal conference first.

Utah

In Utah, apply to the county board of equalization on or before the later of September 15 or the last day of the 45-day period beginning on the date of your Notice of Valuation and Tax Changes (mailed by July 22), including your estimate of market value and evidence; the board must decide within 60 days, and you can go on to the State Tax Commission.

Vermont

In Burlington, Vermont, file a written grievance with the Assessor's Office by May 15 (the 2026 deadline), and if the Board of Assessors rules against you, appeal to the Board of Tax Appeals within 14 days of the decision letter and then to the Vermont Department of Taxes or the Superior Court within 30 days.

Virginia

In Arlington, Virginia, file for a department review by March 1 (or the next business day) and for a Board of Equalization hearing by April 15, with the 2027 dates on your January notice; if you disagree with the Board you may apply to Circuit Court within three years of the last day of the tax year or one year of the assessment, whichever is later.

Washington

In Washington, file a petition on a Department of Revenue form with the county Board of Equalization by July 1 or within 30 days after the assessment notice, whichever is later (a county may allow up to 60 days); King County's 2026 calendar lists July 1.

West Virginia

In West Virginia, appear before the county commission sitting as the Board of Equalization and Review, which meets no later than February 1 and adjourns by the end of February; if you had a hearing, you may appeal the board's order to the Office of Tax Appeals, and you must keep paying taxes before they become delinquent.

Wisconsin

In Wisconsin, give the municipal clerk notice at least 48 hours before the board of review's first meeting (it meets during a 45-day period beginning the fourth Monday of April) and file a written objection within the first two hours of that meeting; if you still disagree, serve an excessive assessment claim by January 31 of the year the tax is payable.

Wyoming

In Wyoming, file a statement of reasons with the county assessor within 30 days of the date on your assessment schedule (W.S. 39-13-109(b)(i)); appeals go to the county board of equalization, which issues written findings by October 1.