{ "title": "Property tax by state", "page": "https://payotte.com/usa/by-state/property-tax", "compiled": "2026-10-14", "license": "CC BY 4.0 — cite Payotte (https://payotte.com) with a link to the page", "states": { "alabama": { "name": "Alabama", "code": "AL", "article": "https://payotte.com/usa/alabama/property-tax", "answer": "Alabama assesses an owner-occupied home at 10% of market value and applies local millage; in Birmingham the October 2025 total is 72.5 mills, about $1,760 a year on a $250,000 home. The state homestead exemption is up to $4,000 of assessed value, and you object in writing to the county board of equalization within 30 days of final publication of the notice.", "assessment_basis": "Class III owner-occupied residential property is assessed at 10% of market value (Code of Alabama 40-8-1); rental homes are Class II at 20%. The county tax assessor sets the value. Reappraisal frequency not stated in the article.", "effective_rate_text": "Birmingham (Birmingham school district), October 2025: 72.5 mills total, about $1,759.50 a year on a $250,000 home after the state and county exemptions.", "homestead_exemption": "For owners under 65: state homestead up to $4,000 of assessed value (state taxes) and county homestead up to $2,000 of assessed value (county taxes, except countywide and school district taxes levied for school purposes); optional local exemption set by the taxing body; total of all homestead exemptions on one levy cannot exceed $4,000. Owners 65 or older, permanently and totally disabled, or blind are exempt from all state property tax. Must be a single-family owner-occupied primary residence on the first day of the tax year, up to 160 acres.", "assessment_cap": "7% a year on taxable assessed value for Class II and III real property (since October 1, 2024; statute runs through the fiscal year beginning October 1, 2027). Removed on change of ownership, class change, or new assessment or improvement.", "appeal_body": "County board of equalization (written objection to its secretary)", "appeal_deadline": "30 calendar days from the final publication of the assessment notice; then 30 days from the board's notice to appeal to circuit court", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Code of Alabama § 40-8-1, classification of property and assessment rate (Alabama Legislature)", "url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-8-1&title=40&chapter=8" }, { "title": "Code of Alabama § 40-9-19, homesteads (Alabama Legislature)", "url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-9-19&title=40&chapter=9" }, { "title": "Code of Alabama §§ 40-3-19, 40-3-20, 40-3-24, 40-3-25, board of equalization and appeals (Alabama Legislature)", "url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-3-25&title=40&chapter=3" } ] }, "alaska": { "name": "Alaska", "code": "AK", "article": "https://payotte.com/usa/alaska/property-tax", "answer": "Alaska has no state property tax on homes; municipalities levy it at full and true value as of January 1. In Anchorage tax district 1 the 2025 rate was 15.79 mills, about $5,132 a year on a $400,000 home with the residential exemption, and appeals are due within 30 days of the notice mailing date.", "assessment_basis": "Assessor values property at full and true value (open-market sale price) as of January 1 of the assessment year (AS 29.45.110); a municipality may not levy ad valorem tax above 3% of assessed value in a year (AS 29.45.090). Anchorage mails notices by January 15. Reassessment frequency not stated beyond annual valuation.", "effective_rate_text": "Anchorage tax district 1, 2025: 15.79 mills (9.47 municipal + 6.32 school); Hillside district 2: 13.19 mills; Eagle River district 10: 15.50 mills. About $5,131.75 on a $400,000 home with the $75,000 residential exemption.", "homestead_exemption": "Anchorage residential exemption: 40% of assessed value, up to $75,000, for owner-occupied residential property (optional local exemption; state law caps it at $75,000); apply by March 15 and reapply after buying a new home. State-law senior exemption: first $150,000 of assessed value for an owner-occupier age 65 or older before January 1, or a surviving spouse age 60+; same $150,000 for a disabled veteran rated 50% or more.", "assessment_cap": "None stated for assessed value; a municipality may not levy ad valorem tax above 3% of assessed value in a year (AS 29.45.090).", "appeal_body": "Municipality of Anchorage Board of Equalization (appeal filed in writing in Anchorage)", "appeal_deadline": "30 days from the date the assessment notice was mailed (notices mailed by January 15); evidence due within 45 days of mailing; refundable deposit from $30 to $1,000 depending on value", "appeal_answer": "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.", "note": "Alaska has no statewide rate; rate and appeal details come from the Municipality of Anchorage. The article could not find the final 2026 rate table, so figures are 2025.", "sources": [ { "title": "AS 29.45.010, 29.45.030, 29.45.050, 29.45.090, 29.45.110 (Alaska Legislature)", "url": "https://www.akleg.gov/basis/statutes.asp#29.45.010" }, { "title": "AS 29.45.170 to 29.45.210, Assessment notice, appeal and board of equalization (Alaska Legislature)", "url": "https://www.akleg.gov/basis/statutes.asp#29.45.170" }, { "title": "2025 Mill Rates (Municipality of Anchorage Treasury)", "url": "https://www.muni.org/Departments/finance/treasury/PropTax/Documents/2025%20Mill%20Rates.pdf" } ] }, "arizona": { "name": "Arizona", "code": "AZ", "article": "https://payotte.com/usa/arizona/property-tax", "answer": "Arizona taxes a home on its limited property value, which can rise at most 5% a year, and owner-occupied homes are assessed at 10% of that value. A Phoenix example at 2026 Maricopa rates totals 12.6252 per $100 of assessed value, about $4,419 on a $350,000 limited value; petition the county assessor within 60 days after the valuation notice is mailed.", "assessment_basis": "Tax is based on limited property value (LPV), last year's LPV plus 5% and never above full cash value (market value estimate set annually); class three owner-occupied residential property is assessed at 10% (A.R.S. 42-15003). Formula: LPV x 10% x tax rate per $100 / 100. Notice of Valuation mailed before March 1.", "effective_rate_text": "Phoenix example, 2026 Maricopa rates (area 011300): 12.6252 per $100 of assessed value (5.4706 approximate residential primary + 7.1546 secondary), $4,418.82 on a $350,000 LPV home.", "homestead_exemption": null, "assessment_cap": "5% a year on limited property value, never above full cash value (Ariz. Const. art. 9, sec. 18; A.R.S. 42-13301); reset by Rule B for new construction or demolition of 15% or more of full cash value, lot splits, change of use, etc. A sale alone is not a listed trigger. Separate 1% of full cash value limit on most primary taxes; state-aid reduction of primary school tax up to $600 per parcel.", "appeal_body": "County assessor (petition), then county board of equalization or superior court", "appeal_deadline": "60 days after the Notice of Valuation was mailed (Maricopa 2026: April 21, 2026); if denied, appeal within 25 days after the assessor's decision is mailed", "appeal_answer": "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.", "note": "No general homestead exemption; targeted exemptions exist for certain widows, widowers, disabled persons and veterans ($4,188 indexed) and a senior valuation freeze (apply by September 1).", "sources": [ { "title": "Arizona Constitution, Article 9, Section 18 (Arizona Legislature)", "url": "https://www.azleg.gov/const/9/18.htm" }, { "title": "A.R.S. § 42-15003, assessed valuation of class three property (Arizona Legislature)", "url": "https://www.azleg.gov/ars/42/15003.htm" }, { "title": "A.R.S. §§ 42-16051 and 42-16056, petition and appeal (Arizona Legislature)", "url": "https://www.azleg.gov/ars/42/16051.htm" } ] }, "arkansas": { "name": "Arkansas", "code": "AR", "article": "https://payotte.com/usa/arkansas/property-tax", "answer": "Arkansas taxes 20% of a property's market value at the local millage rate; Little Rock publishes 70.5 mills (1.41% effective rate), or $2,820 a year on a $200,000 home before credits. The homestead credit is up to $500, rising to up to $600 with 2026 bills, and the last day to schedule a County Board of Equalization hearing is the third Monday in August.", "assessment_basis": "Assessed value is 20% of market value as of January 1 (Ark. Code Ann. 26-26-303); counties must reappraise every three or five years depending on how fast values are growing (26-26-1902).", "effective_rate_text": "City of Little Rock: 70.5 mills total, effective rate 1.41%, $2,820 a year on a $200,000 home before credits (city document, undated; school 46.4 mills, city 15.1 mills).", "homestead_exemption": "Homestead tax credit of up to $500 a year, up to $600 starting with 2026 tax bills; home must be the principal residence and you must be record owner, buyer under a recorded sales contract, or hold a recorded life estate; one credit per year; apply through the county assessor (Pulaski County: by October 15). Owners 65 or older, or disabled, can ask to freeze taxable assessed value of the homestead.", "assessment_cap": "Amendment 79: after a reappraisal taxable value can rise no more than 5% a year for a homestead and 10% for other real property; does not apply to new construction, newly discovered property or substantial improvements, and does not limit millage increases.", "appeal_body": "County assessor first; then County Board of Equalization", "appeal_deadline": "Last day to schedule a hearing is the third Monday in August", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Property Tax Relief (Arkansas Assessment Coordination Division, DFA)", "url": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/" }, { "title": "Residential Real Estate (Arkansas Assessment Coordination Division, DFA)", "url": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/residential-real-estate/" }, { "title": "Assessment Coordination Division FAQs, 2023 (Arkansas DFA)", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf" } ] }, "california": { "name": "California", "code": "CA", "article": "https://payotte.com/usa/california/property-tax", "answer": "California limits the general property tax to 1% of assessed value under Proposition 13, and assessed value can rise at most 2% a year until a change of ownership or new construction; in Los Angeles tax rate area 00004 the 2026-27 total is 1.185825%. The homeowners' exemption removes $7,000 of taxable value, and the regular 2026 appeal period in Los Angeles County runs from July 2 to November 30, 2026.", "assessment_basis": "Value is set at purchase, new construction or change of ownership (base year value, the full cash value under Art. XIII A, sec. 2) and then grows with inflation by no more than 2% a year; the assessor can enroll a lower value if market value falls below it (Proposition 8 decline-in-value). Lien date is January 1.", "effective_rate_text": "Los Angeles, tax rate area 00004, FY 2026-27: 1.185825% (1% general levy plus voter-approved debt); about $10,589.42 on a home with $893,000 taxable value after the exemption. Direct assessments such as Mello-Roos come on top.", "homestead_exemption": "Homeowners' exemption: $7,000 reduction in taxable value for an owner-occupied principal residence, about $70 a year at a 1% rate. Must be the principal residence on January 1; file Form BOE-266 once with the county assessor by February 15 for the full amount (a claim filed by December 10 still gets 80%). Rentals and vacation homes do not qualify.", "assessment_cap": "2% a year on assessed value (Proposition 13, Art. XIII A, sec. 2(b)), until change of ownership or new construction; Proposition 19 lets owners 55 or older, severely disabled, or disaster victims transfer the base year value to a replacement home in California.", "appeal_body": "Assessment Appeals Board (county); decline-in-value review first with the county assessor", "appeal_deadline": "Los Angeles County 2026 regular filing period: July 2 to November 30, 2026; supplemental assessment appeal within 60 days of the mailing date on the notice or bill", "appeal_answer": "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.", "note": "Appeal dates and fee are specific to Los Angeles County; the article does not give a statewide deadline.", "sources": [ { "title": "California Constitution, Article XIII A, Sections 1 and 2 (California Legislature)", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=CONS&article=XIII%20A" }, { "title": "California Property Tax: An Overview, Publication 29, March 2025 (State Board of Equalization)", "url": "https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf" }, { "title": "Homeowners' Exemption (State Board of Equalization)", "url": "https://www.boe.ca.gov/proptaxes/homeowners_exemption.htm" } ] }, "colorado": { "name": "Colorado", "code": "CO", "article": "https://payotte.com/usa/colorado/property-tax", "answer": "Colorado property tax is local; for the 2026 tax year a home is assessed at 6.8% of value for local governments (after a 10% reduction of value, up to $70,000) and 7.05% for schools. Denver's 2025 combined levy was 79.602 mills, and the 2026 protest deadline is June 8.", "assessment_basis": "County assessor sets actual value by the market approach, revalued every odd-numbered year; the General Assembly sets the assessment rate. For 2026: 6.8% for local governments after a 10% reduction of value (maximum $70,000) and 7.05% for schools. Bill = assessed value x mill levy for each taxing authority. Notice of valuation mailed by May 1.", "effective_rate_text": "Denver, 2025 levies: 27.328 mills local government plus 52.274 mills schools (79.602 total); $3,370.82 on a typical $625,000 home, about 0.54% of value (article's arithmetic).", "homestead_exemption": "No general homestead exemption. Senior exemption, when the state budget allows: 50% of the first $200,000 of actual value of the primary residence, for owners 65 or older on January 1 who (or whose spouse) owned and lived there for the prior 10 years (for 2026, born on or before January 1, 1961 and living there since January 1, 2016); similar exemption for veterans with a service-connected disability with no age requirement; apply to the county assessor by July 15 (late to August 15 but loses appeal rights).", "assessment_cap": "No per-home cap in the sources read; state law limits growth of local government property tax revenue (HB24B-1001 ties the limit for non-school local governments to 5.25% growth for each year of a reassessment cycle).", "appeal_body": "County assessor (protest), then county board of equalization, then arbitrator, district court or the Board of Assessment Appeals", "appeal_deadline": "June 8 in 2026 (June 1 from 2027); counties over 300,000 residents use an alternate protest schedule, so check your notice; later appeals within 30 days", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Understanding Property Taxes in Colorado (Colorado Division of Property Taxation)", "url": "https://dpt.colorado.gov/understanding-property-taxes-in-colorado" }, { "title": "Residential Local Government Assessment Rate (Colorado Division of Property Taxation)", "url": "https://dpt.colorado.gov/residential-local-government-assessment-rate" }, { "title": "Senior Citizen and Veterans with a Disability Property Tax Exemption, 2026 eligibility (Colorado Division of Property Taxation)", "url": "https://dpt.colorado.gov/property-tax-exemption-for-senior-citizens-and-veterans-with-a-disability" } ] }, "connecticut": { "name": "Connecticut", "code": "CT", "article": "https://payotte.com/usa/connecticut/property-tax", "answer": "Connecticut property tax is set by each municipality: property is assessed at 70% of value (C.G.S. 12-62a) and multiplied by the local mill rate. Hartford's fiscal 2027 rate is 69.95 mills, though the city says it assesses residential property at 36.75% of market value, and assessment appeals are due to the Board of Assessment Appeals by February 20.", "assessment_basis": "Every municipality assesses as of October 1 at a uniform 70% of present true and actual value (12-62a); towns must revalue at least every five years (12-62(b)). Tax = assessment x mill rate / 1,000. Hartford's last revaluation was the October 1, 2021 Grand List; the next is scheduled for October 1, 2026.", "effective_rate_text": "Hartford: 69.95 mills for fiscal 2027 (68.95 for fiscal 2026) on real estate; the city says residential property is assessed at 36.75% of fair market value, an effective residential mill rate of 36.20 (undated). About $7,601.74 a year on a $300,000 home, or 2.53% of value, at the fiscal 2026 rate.", "homestead_exemption": null, "assessment_cap": null, "appeal_body": "Municipal Board of Assessment Appeals, then Superior Court", "appeal_deadline": "On or before February 20 (March 20 if the Grand List is delayed); Superior Court within two months of the board's notice", "appeal_answer": "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.", "note": "Hartford relief page lists no general homestead exemption; state law lets a municipality exempt 5% to 35% of assessed value of an owner-occupied home (12-81oo) but the article does not say Hartford adopted it. Elderly, veteran and disability programs exist. No assessment cap in the article.", "sources": [ { "title": "Connecticut General Statutes, Chapter 203, Property Tax Assessment, §§ 12-62, 12-62a, 12-62r, 12-81oo, 12-111, 12-112, 12-117a (Connecticut General Assembly)", "url": "https://www.cga.ct.gov/current/pub/chap_203.htm" }, { "title": "Mill Rates (Connecticut Office of Policy and Management)", "url": "https://portal.ct.gov/opm/igpp/publications/mill-rates" }, { "title": "Office of the Tax Collector, mill rates and due dates (City of Hartford)", "url": "https://www.hartfordct.gov/Government/Departments/Tax" } ] }, "delaware": { "name": "Delaware", "code": "DE", "article": "https://payotte.com/usa/delaware/property-tax", "answer": "Delaware property tax has county, school district and, inside a city, municipal layers, assessed at fair market value as of the most recent county reassessment base year (reassessed at least every five years). In New Castle County taxes are due July 1, and a written assessment appeal must be filed before March 15.", "assessment_basis": "Each county assesses property at its fair market value as of the most recent reassessment base year (9 Del. C. 8306(a)); counties must reassess at least once every five years. School districts use the county assessment list. Quick estimate: assessed value / 100 x total rate per $100.", "effective_rate_text": null, "homestead_exemption": "No general homestead exemption. Two senior programs: county senior exemption of assessed value up to $5,000 for a resident 65 or older with income not above $3,000 a year who owns the dwelling; school property tax credit of the lesser of 50% of the school tax or $500 for an owner-occupant 65 or older in a district whose school board authorizes it (apply to the county by April 30; 10 years of Delaware domicile required if domicile was established after December 31, 2017).", "assessment_cap": null, "appeal_body": "New Castle County Board of Assessment Review (then Superior Court)", "appeal_deadline": "Written notice before March 15; if you lose, appeal to Superior Court within 30 days of the postmark of the decision notice", "appeal_answer": "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.", "note": "Appeal and due-date details are for New Castle County. The article could not read the adopted City of Wilmington rate and gives no rate figure. No assessment cap stated.", "sources": [ { "title": "Delaware Code Title 9, Chapter 83, Valuation and Assessment of Property (Delaware General Assembly)", "url": "https://delcode.delaware.gov/title9/c083/sc01/index.html" }, { "title": "Delaware Code Title 9, Chapter 86, Collection of Taxes (Delaware General Assembly)", "url": "https://delcode.delaware.gov/title9/c086/index.html" }, { "title": "Delaware Code Title 9, Chapter 81, Subchapter II, Citizens Over 65 Years of Age (Delaware General Assembly)", "url": "https://delcode.delaware.gov/title9/c081/sc02/index.html" } ] }, "florida": { "name": "Florida", "code": "FL", "article": "https://payotte.com/usa/florida/property-tax", "answer": "Florida taxes a home's assessed value minus exemptions at local millage rates; the 2026 homestead exemption removes $25,000 from all taxes plus up to $26,411 from non-school taxes, and Save Our Homes caps yearly assessment increases at the lower of 3% or inflation (2.7% for 2026). To appeal, file a petition with the Value Adjustment Board within 25 days after the TRIM notice is mailed.", "assessment_basis": "County property appraiser values each home at just value as of January 1 (Fla. Stat. 192.042). Tax = (assessed value minus exemptions) x millage / 1,000 for each taxing body; school and non-school taxable values can differ.", "effective_rate_text": "Miami (City of Miami, tax district 0100), 2025 adopted millage: 19.9878 mills total; $11,149.48 on a $600,000 home with homestead, $11,992.68 without.", "homestead_exemption": "2026: $25,000 off all taxes including school, plus an additional exemption of $26,411 off non-school taxes on value above $50,000 (indexed to inflation since 2025); maximum total $51,411. Must hold title and make the home your permanent residence on January 1; file with the property appraiser on or before March 1. CS/HJR 1F on the November 3, 2026 ballot would raise the non-school exemption to $150,000 in 2027 and $250,000 in 2028 if 60% of voters approve.", "assessment_cap": "Homestead (Save Our Homes): lower of 3% or the CPI change a year (2.7% for 2026); resets to just value after a change of ownership; up to $500,000 portable to a new Florida homestead within three years. Non-homestead property: 10% a year for non-school taxes, no cap for school taxes.", "appeal_body": "Value Adjustment Board (informal conference with the property appraiser is available first)", "appeal_deadline": "25 days after the TRIM notice is mailed (mailed each August)", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Florida Constitution, Article VII, Sections 4 and 6 (Florida Senate)", "url": "https://www.flsenate.gov/Laws/Constitution" }, { "title": "Florida Statutes § 194.011, assessment notice and objections (Florida Senate, 2026 Statutes)", "url": "https://www.flsenate.gov/Laws/Statutes/2026/194.011" }, { "title": "Homestead Exemption (Miami-Dade Property Appraiser)", "url": "https://www.miamidadepa.gov/pa/exemption/homestead.page" } ] }, "georgia": { "name": "Georgia", "code": "GA", "article": "https://payotte.com/usa/georgia/property-tax", "answer": "Georgia has no state property tax levy since 2016; counties, cities and school systems tax 40% of fair market value, and the state standard homestead exemption is $2,000 of assessed value. On a $400,000 Atlanta home the 2025 millage of 39.909 gives about $6,385 before exemptions, and in Fulton County you have 45 days from the assessment notice to appeal.", "assessment_basis": "County Board of Tax Assessors values property at fair market value; assessed value is 40% of fair market value (O.C.G.A. 48-5-7). Tax = (fair market value x 40% minus exemptions) x millage / 1,000.", "effective_rate_text": "City of Atlanta (Fulton County, Atlanta Public Schools), 2025: 39.909 mills total (9.039 county + 10.370 city + 20.500 schools); about $6,385.44 on a $400,000 home before exemptions, roughly 1.6% of market value.", "homestead_exemption": "State standard homestead: $2,000 off assessed value for county and school taxes. Fulton County and City of Atlanta basic: $30,000 off county (and $2,000 off school; $30,000 off City Operations, Park Fund and City School for Atlanta residents). Must own the home and have it as legal residence on January 1; apply by April 1 (the Department of Revenue also says you may apply until the end of your 45-day appeal window). Renews automatically. Age, income and disability exemptions also exist. A one-time 2026 grant reduces assessed value of homesteads by $18,000 (HB 439).", "assessment_cap": "Floating homestead exemptions: Fulton County base value rises each year by the lesser of CPI or 3% (2.6% a year for the City of Atlanta); statewide exemption (HB 581) set the 2026 inflation index at 2.7%, and the 2026 HOME Act (SB 33) makes it mandatory for local governments from January 1, 2027.", "appeal_body": "County Board of Assessors, then Board of Equalization, non-binding arbitration or hearing officer (Fulton County)", "appeal_deadline": "45 days from the date of the notice of assessment (the deadline printed on your notice controls)", "appeal_answer": "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.", "note": "Appeal details are from Fulton County. Value can be appealed, not the tax.", "sources": [ { "title": "Property Tax Valuation (Georgia Department of Revenue)", "url": "https://dor.georgia.gov/property-tax-valuation" }, { "title": "Property Tax Homestead Exemptions (Georgia Department of Revenue)", "url": "https://dor.georgia.gov/property-tax-homestead-exemptions" }, { "title": "Appealing Your Assessment (Fulton County Board of Assessors)", "url": "https://fultoncountyga.gov/Inside-Fulton-County/Fulton-County-Departments/Board-of-Assessors/Appealing-Your-Assessment" } ] }, "hawaii": { "name": "Hawaii", "code": "HI", "article": "https://payotte.com/usa/hawaii/property-tax", "answer": "In Honolulu, Hawaii, an owner with the home exemption pays $3.50 per $1,000 of net taxable value for July 1, 2026 to June 30, 2027, and the home exemption removes $120,000 of assessed value ($160,000 if 65 or older). To appeal, file with the Board of Review by January 15.", "assessment_basis": "Property is taxed on 100% of fair market value, assessed in its entirety as fee simple; the date of assessment is October 1 before the tax year. Value comes from sales of similar properties and, where needed, a cost approach. Tax = (assessed value minus exemptions) / 1,000 x rate; $300 minimum per taxable parcel.", "effective_rate_text": "Honolulu 2026-27: $3.50 per $1,000 of net taxable value for Residential; Residential A (assessed $1,000,000 or more, no home exemption) $4.00 per $1,000 on the first $1,000,000 and $11.40 above it. Example: $3,780 on a $1,200,000 home with the exemption.", "homestead_exemption": "Home exemption for 2026-27: $120,000 of assessed value (owners under 65) or $160,000 (65 or older by June 30); rising to $140,000 and $180,000 from July 1, 2027. Must own and occupy as principal home on October 1, one exemption per taxpayer, ownership recorded at the Bureau of Conveyances, claim filed with the Real Property Assessment Division by September 30 before the tax year. No need to refile unless something changes.", "assessment_cap": null, "appeal_body": "Honolulu Board of Review (Real Property Assessment Division)", "appeal_deadline": "January 15 (notices of assessment mailed or posted by December 15)", "appeal_answer": "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.", "note": "Article covers the City and County of Honolulu only. No annual cap on assessment increases in the pages read.", "sources": [ { "title": "Real Property Tax Rates for Tax Year July 1, 2026 to June 30, 2027 (City and County of Honolulu, Real Property Assessment Division)", "url": "https://realproperty.honolulu.gov/media/b3pcwo2o/state-report-fy27-final_tax-rates.pdf" }, { "title": "Home Exemption (City and County of Honolulu, Real Property Assessment Division)", "url": "https://realproperty.honolulu.gov/tax-relief-and-forms/exemptions/home-exemption/" }, { "title": "Appeal Information (City and County of Honolulu, Real Property Assessment Division)", "url": "https://realproperty.honolulu.gov/appeals/appeal-information/" } ] }, "idaho": { "name": "Idaho", "code": "ID", "article": "https://payotte.com/usa/idaho/property-tax", "answer": "Idaho's homeowner's exemption removes 50% of a home's market value, up to $125,000, from taxation, and property is assessed at market value as of January 1. In Boise's code area 01-1 the 2025 total levy is 0.9202%, and the appeal to the county Board of Equalization is due by 5:00 p.m. on the fourth Monday in June.", "assessment_basis": "County assessor assesses property at market value as of 12:01 a.m. January 1 of the levy year (Idaho Code 63-205). Tax = (assessed value minus exemptions) x total levy rate of all districts covering the parcel. Assessment notice mailed no later than the first Monday in June.", "effective_rate_text": "Boise (Ada County code area 01-1), 2025: total levy 0.9202% (0.009202233); Idaho State Tax Commission 2025 Ada County average 0.642%. $3,450.84 on a $500,000 home after the exemption.", "homestead_exemption": "Homeowner's exemption: the first $125,000 of the home's market value or 50% of it, whichever is less (63-602G). Owner-occupied primary dwelling plus up to one acre; apply once to the county assessor while the same owner lives in the same home; apply by the last business day of December to receive it for that year (after the second Monday in July it is granted as a tax cancellation). Separate Property Tax Reduction program (up to $1,500) for owner-occupants who are 65 or older, disabled, blind, widows or widowers etc. with income of $37,810 or less for 2025; apply January 1 to April 15.", "assessment_cap": "No cap on an individual assessment in the statutes read; taxing district budgets are capped at the highest of the previous three years plus up to 3% growth plus new construction and annexation (63-802), total increase generally not above 8%.", "appeal_body": "County Board of Equalization (Ada County), then Board of Tax Appeals or district court", "appeal_deadline": "5:00 p.m. on the fourth Monday in June; next appeal within 30 days of the board's decision", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Idaho Code § 63-602G, homestead exemption (Idaho Legislature)", "url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH6/SECT63-602G/" }, { "title": "Idaho Code § 63-501A, taxpayer's right to appeal (Idaho Legislature)", "url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH5/SECT63-501A/" }, { "title": "Assessment Notices and Appeals (Ada County Assessor)", "url": "https://adacounty.id.gov/assessor/property-assessments-records/assessment-notices-appeals/" } ] }, "illinois": { "name": "Illinois", "code": "IL", "article": "https://payotte.com/usa/illinois/property-tax", "answer": "In Cook County, Illinois, a home is assessed at 10% of market value, multiplied by the state equalization factor (3.0300 for tax year 2025), and the General Homeowner Exemption subtracts $10,000. Chicago's average 2025 rate is 6.853%, and a Property Tax Appeal Board appeal is due within 30 days of the Board of Review notice.", "assessment_basis": "Cook County Assessor sets market value; assessed value is 10% of it for homes; the Illinois Department of Revenue equalization factor (3.0300 for 2025) is applied to give the equalized assessed value, then exemptions are subtracted. The Assessor reassesses one third of the county each year; Chicago was reassessed for tax year 2024 and next for tax year 2027.", "effective_rate_text": "Chicago average tax rate: 6.853% for 2025 (6.619% for 2024), per the Cook County Clerk. Example: $6,399.58 on a $341,200 median-value home with the $10,000 exemption (article's arithmetic; not the rate of any one parcel).", "homestead_exemption": "General homestead exemption: $10,000 off equalized assessed value in Cook County for tax year 2023 and after (35 ILCS 200/15-175) for owner-occupied homes. Senior (65 or older): additional $8,000 off EAV. Low-income senior assessment freeze (household income limit $65,000 through 2025, $75,000 for 2026). Veterans with a disability in specially adapted housing: assessed value up to $100,000 exempt. The Assessor decides who gets an exemption.", "assessment_cap": "No general cap on assessed value; the Low-Income Senior Citizens Assessment Freeze exemption freezes the base-year EAV for qualifying seniors. State limits (tax caps) can restrict the revenue a district extends.", "appeal_body": "Cook County Board of Review (township by township), then the Illinois Property Tax Appeal Board", "appeal_deadline": "Board of Review: check your township's window (no date stated); Property Tax Appeal Board: within 30 days of the Board of Review notice, or 30 days after the Board transmits its final action on your township, whichever is later", "appeal_answer": "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.", "note": "Board of Review filing dates by township are not given in the article. Article covers Cook County and Chicago.", "sources": [ { "title": "2025 Cook County Tax Rates Released, press release of September 23, 2026 (Cook County Clerk)", "url": "https://www.cookcountyclerkil.gov/publication/2025-tax-rate-report" }, { "title": "35 ILCS 200/15-175, general homestead exemption (Illinois General Assembly)", "url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003502000K15-175.htm" }, { "title": "35 ILCS 200/16-160, Property Tax Appeal Board process (Illinois General Assembly)", "url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003502000K16-160.htm" } ] }, "indiana": { "name": "Indiana", "code": "IN", "article": "https://payotte.com/usa/indiana/property-tax", "answer": "Indiana caps homestead property tax at 1% of gross assessed value, and for taxes payable in 2026 the standard homestead deduction is $48,000 plus a supplemental deduction of 40% of the remainder, with the standard deduction phasing out to $0 by 2031. 2026 bills are due May 11 and November 10, and an assessment appeal is due June 15 if the Form 11 notice was mailed before May 1.", "assessment_basis": "County assessor sets gross assessed value by mass appraisal, adjusted each year using sales data to track the market; the county auditor subtracts deductions to reach net assessed value. Tax = net assessed value / 100 x total rate, then credits come off. Assessment date is January 1.", "effective_rate_text": "Indianapolis Center Township (district 101), 2025 pay 2026: 2.7291 per $100 of net assessed value (seven Indianapolis districts range 2.6830 to 2.7291); estimated bill about $2,700 on a $300,000 home after the 1% cap and a $300 credit.", "homestead_exemption": "Standard deduction $48,000 for taxes payable 2026, then $40,000 (2027), $30,000 (2028), $20,000 (2029), $10,000 (2030), $0 (2031 and after), plus a supplemental deduction of 40% of the remainder for 2026 rising to 66.7% from 2031 (not above 75% of gross assessed value) under SEA 1 (2025); new supplemental homestead credit from 2026 of the lesser of 10% of the tax or $300. Principal residence (dwelling, garage, up to one acre); apply once with the county auditor on or before January 15; reapply only on sale or title change.", "assessment_cap": "Circuit breaker caps on tax as a share of gross assessed value: 1% for homesteads receiving the homestead standard deduction, 2% for other residential and agricultural land, 3% for other property; referendum taxes for building projects or school operating funds are exempt from the cap. Over 65 circuit breaker limits yearly increases to 2% for eligible seniors.", "appeal_body": "County assessor (informal), then the county property tax assessment board of appeals", "appeal_deadline": "June 15 if the Notice of Assessment (Form 11) was mailed before May 1; later if mailed on or after May 1 (check the Form 11)", "appeal_answer": "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.", "note": "The article names the county assessor as the contact for appeals and does not name the next-level board.", "sources": [ { "title": "Deductions and Credits (Indiana Department of Local Government Finance)", "url": "https://www.in.gov/dlgf/deductions-and-credits" }, { "title": "Property Tax Caps / Circuit Breaker Credits Fact Sheet, April 2024 (Indiana DLGF)", "url": "https://www.in.gov/dlgf/files/240429-Fact-Sheet-Circuit-Breaker-Caps.pdf" }, { "title": "Citizen's Guide to Property Tax (Indiana DLGF)", "url": "https://www.in.gov/dlgf/understanding-your-tax-bill/citizens-guide-to-property-tax" } ] }, "iowa": { "name": "Iowa", "code": "IA", "article": "https://payotte.com/usa/iowa/property-tax", "answer": "Iowa taxes a home's assessed market value after a state rollback, set at 44.5345% for residential property for the 2025 assessment year; in Des Moines the 2026-27 consolidated rate is $43.74496 per $1,000 of taxable value. File a written protest with the county board of review from April 2 through April 30 of the assessment year.", "assessment_basis": "Assessor sets actual value at fair market value (Iowa Code 441.21); real property is reassessed in odd-numbered years; the Department of Revenue certifies a residential percentage (rollback) each year, 47.4316% for 2024 and 44.5345% for 2025; taxable value = assessed value x percentage, minus exemptions. Taxes for an assessment year are billed two years later.", "effective_rate_text": "Des Moines city / Des Moines school district, 2026-27 consolidated rate: $43.74496 per $1,000 of taxable value (Polk County Auditor); $3,943.26 net tax on the $213,300 Census median value after the homestead credit.", "homestead_exemption": "Through assessment year 2025: credit equal to the levy on the first $4,850 of actual value (extra $6,500 taxable value exemption for owners 65 or older by January 1). From assessment year 2026 (SF 2472): exemption of 10% of taxable value, at least $5,500 and at most $20,000 (maximum inflation-adjusted from 2027); the 65+ exemption stays. File with the county assessor by July 1 of the year you first claim it; own and occupy the home on July 1; a buyer must refile after a sale.", "assessment_cap": "Growth of residential taxable value from revaluation is limited to 3% a year in total (Iowa Code 441.21(4)), implemented through the annual rollback percentage.", "appeal_body": "County board of review (then the Property Assessment Appeal Board or district court)", "appeal_deadline": "April 2 through April 30 of the assessment year (assessor notifies of changed value by April 1); next appeal to the Property Assessment Appeal Board within 20 days after the board of review adjourns or by May 31, whichever is later", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Iowa Code chapter 441, Assessment and Valuation of Property, Code 2026 (Iowa Legislature)", "url": "https://www.legis.iowa.gov/docs/code/441.pdf" }, { "title": "Iowa Code chapter 425, Homestead Tax Credits, Exemptions, and Reimbursement, Code 2026 (Iowa Legislature)", "url": "https://www.legis.iowa.gov/docs/code/425.pdf" }, { "title": "Order Certifying Percentages for Assessment Limitations, 2025 assessment year (Iowa Department of Revenue)", "url": "https://revenue.iowa.gov/media/102/download?inline=" } ] }, "kansas": { "name": "Kansas", "code": "KS", "article": "https://payotte.com/usa/kansas/property-tax", "answer": "Kansas assesses a home at 11.5% of appraised fair market value and applies the mills of every taxing unit, with $75,000 of a home's value exempt from the 20-mill statewide school levy. A $400,000 Overland Park home in USD 512 owes about $4,378 on 2025 Johnson County levies, and the informal appeal is due 30 days after the valuation notice is mailed.", "assessment_basis": "County appraiser sets fair market value as of January 1; residential property is assessed at 11.5% (vacant lots 12%, commercial 25%). Tax = assessed value x total mills / 1,000. Valuation notice mailed on or before March 1; the appraiser may not raise value solely for normal repair or maintenance (K.S.A. 79-1460(b)).", "effective_rate_text": "Overland Park, Johnson County, 2025: 48.043 mills for non-school units plus school-district mills (USD 512 total school 50.886); about $4,378.23 a year on a $400,000 home in USD 512, about 1.09% of value (USD 229 about $4,504; USD 233 about $4,887).", "homestead_exemption": "$75,000 of appraised value of residential property is exempt from the 20-mill statewide school levy for tax year 2024 and after (K.S.A. 79-201x), saving $172.50 a year; no application or age condition in the text. Separate refunds claimed January 1 to April 15 with the Department of Revenue: Homestead refund (K-40H) up to $700 (household income of $43,389 or less, home valued at no more than $350,000, 55 or older, disabled or other listed condition) and SAFESR (75% of taxes paid for owners 65+ with income of $25,380 or less).", "assessment_cap": null, "appeal_body": "County appraiser (informal appeal), then Kansas State Board of Tax Appeals", "appeal_deadline": "30 days after the valuation notice was mailed (Johnson County lists March 31); appeal to the State Board of Tax Appeals within 30 days of the result", "appeal_answer": "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.", "note": "No statutory cap on yearly increases in appraised value found in the article. Appeal dates are from Johnson County.", "sources": [ { "title": "Kansas Constitution, Article 11, Section 1 (Kansas Office of the Revisor of Statutes)", "url": "https://www.ksrevisor.gov/kanconst/093_011_0001.html" }, { "title": "K.S.A. 79-1439, appraisal at fair market value and assessment rates (Kansas Office of the Revisor of Statutes)", "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0039.html" }, { "title": "K.S.A. 79-1448, appeals from classification or valuation (Kansas Office of the Revisor of Statutes)", "url": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0048.html" } ] }, "kentucky": { "name": "Kentucky", "code": "KY", "article": "https://payotte.com/usa/kentucky/property-tax", "answer": "Kentucky taxes real estate at fair cash value set by the county Property Valuation Administrator; the state rate is 10.3 cents per $100 for 2026, and Louisville's Urban Services District total for 2025 is $1.260 per $100. The $49,100 homestead exemption applies only to owners 65 or older or totally disabled, and you must request a PVA conference before appealing to the local board of assessment appeals.", "assessment_basis": "County PVA values property at fair cash value as of January 1 (KRS 132.220); all real property can be revalued every year and each parcel must be physically inspected at least once every four years; homes are mostly valued by sales comparison. Tax = assessed value / 100 x rate.", "effective_rate_text": "Louisville (Jefferson County), 2025: $1.260 per $100 inside the Urban Services District (state 0.106 + Metro 0.118 + school 0.717 + USD 0.319) and $0.941 outside it, before fire district or city rates. State rate 10.3 cents per $100 for 2026 (10.6 in 2025).", "homestead_exemption": "$49,100 of assessed value for the 2025-2026 assessment years, only for owners who are 65 or older during the year or classified as totally disabled and who own and live in the home (KRS 132.810); adjusted every two years with the federal cost-of-living index; apply once with the county PVA (disability under 65 must reapply yearly); one per residential unit.", "assessment_cap": "None per home found; taxing districts are limited under House Bill 44 (compensating rate, at most 4% more revenue, or a higher rate after a public hearing that voters can petition to recall).", "appeal_body": "County Property Valuation Administrator conference (required first), then the local board of assessment appeals via the county clerk", "appeal_deadline": "Jefferson County 2026: PVA online conference window April 24 to May 18; board of assessment appeals deadline June 12 (no later than one workday after the inspection period ends, or after an extension of up to 25 days); dates change each year", "appeal_answer": "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.", "note": "Appeal dates are Jefferson County 2026; the article says dates change each year.", "sources": [ { "title": "The Assessment Process for Real Property (Kentucky Department of Revenue)", "url": "https://revenue.ky.gov/Property/Pages/TheAssessmentProcessforRealProperty.aspx" }, { "title": "Homestead Exemption (Kentucky Department of Revenue)", "url": "https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/Homestead-Exemption.aspx" }, { "title": "KRS 133.120, Appeal procedure (Kentucky Legislature)", "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035" } ] }, "louisiana": { "name": "Louisiana", "code": "LA", "article": "https://payotte.com/usa/louisiana/property-tax", "answer": "Louisiana assesses residential land and buildings at 10% of fair market value, and the homestead exemption removes $7,500 of assessed value ($75,000 of market value) from most taxes on a home you own and occupy. New Orleans's 2026 citywide millage is 121.20 mills, and complaints go to the board of review at least 7 days before its hearing, after the assessment list is open July 15 to August 15.", "assessment_basis": "Assessor in each parish determines fair market value; land and residential improvements are each listed at 10% of fair market value (Art. VII, sec. 18(B)); property must be reappraised at intervals of no more than four years. Tax = taxable assessment minus exemptions, times millage.", "effective_rate_text": "New Orleans, 2026: citywide millage 121.20 mills (120.48 exemption-eligible plus 11.51 mills police and fire charged without the exemption, per the article's table); $3,056.10 on a $300,000 house with the homestead exemption, before special district fees.", "homestead_exemption": "$7,500 of assessed valuation ($75,000 of market value at the 10% ratio) off state, parish and special ad valorem taxes for a bona fide homestead up to 160 acres, owned and occupied as primary residence by a natural person; one per person in the state. In Orleans it covers state, general city, school, levee and levee district taxes but not police and fire millages (11.51 mills). August 1 status generally decides the following year; permanent registration with the assessor, no renewal while qualified.", "assessment_cap": "Phase-in over four years if a reappraisal raises assessed value by more than 50% of the previous year's value (homestead owners; ends on sale). Special assessment-level freeze for owners 65 or older (and certain veterans, surviving spouses, permanently totally disabled) with prior-year adjusted gross income not above $100,000, adjusted for inflation from tax year 2026; ends on sale.", "appeal_body": "Parish board of review (Orleans Parish), then the Louisiana Tax Commission", "appeal_deadline": "Assessment list open for inspection July 15 to August 15; complaint to the board of review at least 7 days before its hearing; board decision final unless appealed to the Louisiana Tax Commission", "appeal_answer": "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).", "note": "Appeal calendar is for Orleans Parish. The article does not state a day-count deadline for the Tax Commission appeal.", "sources": [ { "title": "Louisiana Constitution, Article VII, Section 18, ad valorem taxes (Louisiana Legislature)", "url": "https://www.legis.la.gov/Legis/Law.aspx?d=206545" }, { "title": "Louisiana Constitution, Article VII, Section 20, homestead exemption (Louisiana Legislature)", "url": "https://www.legis.la.gov/Legis/Law.aspx?d=206550" }, { "title": "Louisiana Revised Statutes 47:1992, inspection of assessment lists and board of review (Louisiana Legislature)", "url": "https://legis.la.gov/legis/Law.aspx?d=173382" } ] }, "maine": { "name": "Maine", "code": "ME", "article": "https://payotte.com/usa/maine/property-tax", "answer": "Maine has no single state rate for home property tax: each town or city values property as of April 1 and sets its own rate. The homestead exemption takes $25,000 of just value off, you must apply by April 1, and you have 185 days from commitment to file a written abatement application with the assessors.", "assessment_basis": "Municipal assessors record the nature, amount and value of each parcel as of April 1 (36 M.R.S. 708), with land valued separately from buildings, using cost, income and sales comparison approaches (701-A). Tax = (assessed value minus exemptions) x mill rate / 1,000. Each municipality sets its own rate, tax year and due dates; Portland says its assessments represent 100% of market value as of April 1, 2025.", "effective_rate_text": null, "homestead_exemption": "$25,000 of just value ($10,000 base plus $15,000 additional under 683; up to $25,000 under 683-A from April 1, 2027), multiplied by the municipality's certified assessment ratio. Must have owned a homestead in Maine for at least 12 months and occupy it as permanent residence on April 1; apply once to the local assessor on or before April 1 of the tax year. Veterans age 62+ or 100% disabled $6,000; veteran with specially adapted housing grant $50,000.", "assessment_cap": null, "appeal_body": "Municipal assessors (abatement application), then the board of assessment review if the municipality has one, then Superior Court", "appeal_deadline": "Written abatement application within 185 days from commitment; then 60 days after notice of the decision (or deemed denial) to appeal to the board of assessment review", "appeal_answer": "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.", "note": "No statewide effective rate and no assessment cap in the article.", "sources": [ { "title": "Title 36 M.R.S. § 683, Exemption of homesteads (Maine Legislature)", "url": "https://legislature.maine.gov/statutes/36/title36sec683.html" }, { "title": "Title 36 M.R.S. §§ 701-A and 708, just value and April 1 valuation (Maine Legislature)", "url": "https://legislature.maine.gov/statutes/36/title36sec708.html" }, { "title": "Title 36 M.R.S. § 841, Abatement procedures (Maine Legislature)", "url": "https://legislature.maine.gov/statutes/36/title36sec841.html" } ] }, "maryland": { "name": "Maryland", "code": "MD", "article": "https://payotte.com/usa/maryland/property-tax", "answer": "Maryland property tax is local with a small state rate: for 2026-27 Baltimore City charges $2.248 per $100 of assessed value plus the State's $0.112, or $2.360 in total. The homestead credit caps yearly growth of the taxable assessment on a principal residence (4% in Baltimore City, 10% at most), and you have 45 days from the notice date to appeal.", "assessment_basis": "State Department of Assessments and Taxation (SDAT) values all real property once in every 3-year cycle (Tax-Property 8-104(b)); increases are phased in one-third a year over three years, so taxable assessment is often below the latest market value. Land and buildings valued separately. Bill = taxable assessment / 100 x combined rate, minus credits.", "effective_rate_text": "2026-27: Baltimore City $2.2480 local plus $0.1120 State = $2.3600 per $100; Baltimore County $1.2120; Anne Arundel County $1.0800; Howard County $1.1560 combined per $100.", "homestead_exemption": "No homestead exemption; the Homestead Property Tax Credit limits yearly growth of taxable assessment on the principal residence (see cap). Apply once, by May 1 before the first tax year you want it; must live there by July 1 of the tax year; not granted if the home was sold for consideration during the previous tax year. Separate income-based Homeowners' Property Tax Credit.", "assessment_cap": "Homestead credit: local limit set by each county or municipality at 10% or less (2026-27: Baltimore City 4%, Baltimore County 4%, Anne Arundel County 2%, Howard County 5%); the State's share is always capped at 10%.", "appeal_body": "State Department of Assessments and Taxation (supervisor of assessments), then the Property Tax Assessment Appeals Board, then the Maryland Tax Court", "appeal_deadline": "Within 45 days of the notice date (60 days from the transfer if you buy between January 1 and June 30 and the deed is recorded); then 30 days from the final notice to appeal to the Property Tax Assessment Appeals Board", "appeal_answer": "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.", "note": null, "sources": [ { "title": "2026-2027 Tax Rates and Homestead Credit Caps (Maryland Department of Assessments and Taxation)", "url": "https://dat.maryland.gov/SiteAssets/Pages/Tax-Rates/Tax%20Rates%202026-2027%20-%20Tax%20Table%20%26%20Homestead%20Credit%20Caps_July%202026_0726-A.pdf" }, { "title": "Homestead Tax Credit (Maryland Department of Assessments and Taxation)", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Homestead-Tax-Credit.aspx" }, { "title": "Assessment Appeal Process (Maryland Department of Assessments and Taxation)", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx" } ] }, "massachusetts": { "name": "Massachusetts", "code": "MA", "article": "https://payotte.com/usa/massachusetts/property-tax", "answer": "Massachusetts property tax is set city by city; in Boston the fiscal 2026 residential rate is $12.40 per $1,000 of assessed value, and owner-occupants can claim a residential exemption worth up to $4,353.74. To appeal, file an abatement application with the Boston Assessing Department after the third-quarter bill and by February 1, 2027 for fiscal 2027.", "assessment_basis": "Local assessors make a fair cash valuation of real property as of January 1 each year (G.L. c. 59, sec. 38 and 2A); the owner of record on January 1 is assessed. Cities may set different residential and commercial rates. Tax = (assessed value x rate / 1,000) minus exemptions.", "effective_rate_text": "Boston fiscal 2026 (July 2025 to June 2026): residential $12.40 per $1,000 (fiscal 2025 $11.58); commercial $26.96. $5,609.52 on an $800,000 home with the residential exemption and 1% Community Preservation surcharge.", "homestead_exemption": "Boston residential exemption (G.L. c. 59, sec. 5C): saved qualified owner-occupants up to $4,353.74 in fiscal 2026 (about $351,000 of value at $12.40 per $1,000); must own and live in the property as principal residence, one property only; fiscal 2027 application deadline April 1, 2027. Other exemptions (elderly, veteran, blind, hardship) exist; the one that saves the most applies.", "assessment_cap": "No cap on individual assessments. Proposition 2 1/2 limits a city's total levy to a 2.5% increase a year plus new growth (unless voters approve an override) and total taxes to 2.5% of full value; Boston says it does not limit year-to-year growth of individual assessments.", "appeal_body": "Boston Assessing Department (abatement application), then the Appellate Tax Board", "appeal_deadline": "For fiscal 2027: after the third-quarter bill and no later than February 1, 2027; the Department has three months to respond; if refused, three months from the decision to appeal to the Appellate Tax Board", "appeal_answer": "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.", "note": "Rates, exemption and appeal dates are Boston's. The article says the first two quarterly bills use the prior year's value and rate.", "sources": [ { "title": "How We Tax Your Property, fiscal year 2026 tax rate (City of Boston Assessing Department)", "url": "https://www.boston.gov/departments/assessing/how-we-tax-your-property" }, { "title": "Residential Exemption (City of Boston Assessing Department)", "url": "https://www.boston.gov/departments/assessing/residential-exemption" }, { "title": "How to File For a Real Estate Tax Abatement (City of Boston Assessing Department)", "url": "https://www.boston.gov/departments/assessing/how-file-property-tax-abatement" } ] }, "michigan": { "name": "Michigan", "code": "MI", "article": "https://payotte.com/usa/michigan/property-tax", "answer": "Michigan assesses property at 50% of true cash value and caps yearly growth in taxable value at the lesser of inflation or 5% (2.7% for 2026) until the home is sold, and the principal residence exemption removes 18 mills of school operating tax. For a residential property, a Michigan Tax Tribunal petition is due July 31 of the tax year, after the required March Board of Review.", "assessment_basis": "Assessed value (state equalized value) is 50% of true cash value (MCL 211.27a(1)), fixed on December 31 of the year before (tax day). Taxable value is the lesser of the prior year's taxable value times the lesser of 1.05 or the inflation rate, plus additions, or the current assessed value. Tax = taxable value / 1,000 x total mills.", "effective_rate_text": "Detroit (Wayne County 2024 apportionment): 67.2737 mills total for a principal residence and 85.2737 mills for other property; $4,036.42 on $60,000 taxable value for a principal residence.", "homestead_exemption": "Principal residence exemption: exempt from the school operating tax, 18 mills (about $1,080 a year on $60,000 taxable value). Claim by affidavit with the local tax collecting unit by June 1 for the next summer levy or November 1 for the next winter levy; no similar exemption in another state; ends December 31 of the year of transfer and the buyer must file a new affidavit. Poverty exemption (25% to 100% reduction of taxable value) is heard by the Board of Review.", "assessment_cap": "Taxable value may rise by the lesser of 5% or the inflation rate multiplier each year (1.027, or 2.7%, for 2026); resets to assessed value the calendar year after a transfer of ownership.", "appeal_body": "Local March Board of Review (required), then the Michigan Tax Tribunal", "appeal_deadline": "Board of Review meets starting the second Monday in March (Detroit assessor review optional, February 1 to 22 in 2026); residential petition to the Michigan Tax Tribunal due July 31 of the tax year", "appeal_answer": "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).", "note": "Appeal steps are as listed by the City of Detroit. Rate figures are 2024, the most recent table the article read.", "sources": [ { "title": "General Property Tax Act, MCL 211.27a, assessment and taxable value (Michigan Legislature)", "url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-27a" }, { "title": "General Property Tax Act, MCL 211.7cc, principal residence exemption (Michigan Legislature)", "url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc" }, { "title": "Tax Tribunal Act, MCL 205.735a, filing deadline (Michigan Legislature)", "url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-735a" } ] }, "minnesota": { "name": "Minnesota", "code": "MN", "article": "https://payotte.com/usa/minnesota/property-tax", "answer": "Minnesota values a home each year as of January 2 and taxes a share set by property class: a homestead is taxed at 1% of its first $500,000 of taxable value after a market value exclusion of up to $38,000. On a $400,000 Minneapolis homestead, Hennepin County's final 2025 rates give about $5,723 a year, and a Tax Court or district court petition is due by April 30 of the year the tax is payable.", "assessment_basis": "County assessor sets market value as of January 2 each year (Minn. Stat. 273.01), reappraising each parcel at least every five years; state law converts market value to net tax capacity by class (homestead class 1a: 1% of the first $500,000, 1.25% above). Each taxing district applies a rate to net tax capacity; school referendum levies use a rate on market value.", "effective_rate_text": "Minneapolis (Hennepin County, first taxing area), final 2025: total tax capacity rate 132.419% (range 132.419% to 134.575% across six Minneapolis areas) plus 0.14151% school referendum rate on market value; $5,723.10 on a $400,000 homestead, about 1.43% of market value.", "homestead_exemption": "No flat exemption; a homestead market value exclusion of up to $38,000 applies: 40% of value for homes of $95,000 or less, $38,000 minus 9% of the value above $95,000 for $95,000 to $517,200, none at $517,200 or more (e.g. $28,550 at $200,000; $10,550 at $400,000). Must own, occupy and apply with the county assessor by December 31 (Hennepin County). Blind or disabled owners (class 1b): first $50,000 taxed at 0.45%. Senior deferral for owners 65+ with household income of $96,000 or less and five years in the home.", "assessment_cap": null, "appeal_body": "Local board of appeal and equalization, then county board of appeal and equalization, or the Minnesota Tax Court", "appeal_deadline": "Local board meets between April 1 and May 31 (valuation notice mailed March to April in Hennepin County); county board mid-June in Hennepin County; Tax Court or district court petition by April 30 of the year the tax is payable", "appeal_answer": "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.", "note": "The article read no cap on yearly increases in a home's market value. Board dates are as stated for Hennepin County.", "sources": [ { "title": "Minnesota Statutes § 273.13, subdivisions 22, 25 and 35: classification and homestead market value exclusion (Office of the Revisor of Statutes)", "url": "https://www.revisor.mn.gov/statutes/cite/273.13" }, { "title": "Minnesota Statutes § 273.124, subdivision 13, homestead application (Office of the Revisor of Statutes)", "url": "https://www.revisor.mn.gov/statutes/cite/273.124" }, { "title": "Minnesota Statutes § 274.01, local board of appeal and equalization (Office of the Revisor of Statutes)", "url": "https://www.revisor.mn.gov/statutes/cite/274.01" } ] }, "mississippi": { "name": "Mississippi", "code": "MS", "article": "https://payotte.com/usa/mississippi/property-tax", "answer": "Mississippi taxes an owner-occupied home at 10% of true value and applies local mills; the regular homestead exemption is a credit of up to $300, and owners 65 or older or totally disabled are exempt on the first $7,500 of assessed value. A Jackson home in Hinds County had 193.31 mills for 2024-25, and appeals go to the county Board of Supervisors, normally by the first Monday in August before taxes are due.", "assessment_basis": "County tax assessor appraises property at true value; Class I single-family owner-occupied residential real property is assessed at 10% of true value (other real property 15%). Tax = true value x assessment ratio x millage rate. Assessors must revalue real property at least once every four years.", "effective_rate_text": "Jackson (Hinds County, Jackson Public Schools), 2024-25: 193.31 mills (county 44.09 + city 63.03 + school 86.19); $2,899.65 on a $150,000 home before exemption.", "homestead_exemption": "Tier 1 (under 65, not disabled): credit of up to $300 against taxes due, reaching the maximum at $7,350 to $7,500 of assessed value. Tier 2 (65 or older, or totally disabled, by January 1): exempt on the first $7,500 of assessed value. Tier 3: full exemption for veterans with a service-connected total disability, veterans 90 or older, and certain unremarried surviving spouses. Own and occupy as primary residence on January 1; apply with the county tax assessor between January 1 and April 1.", "assessment_cap": "No limit on one home's assessed value found; MSU Extension describes a 10% cap on the increase in total tax receipts of a county or city, and says increases in assessed value after the first exemption year are exempt for owners 65 or older or disabled, with limits.", "appeal_body": "County Board of Supervisors (hearing request); contact the county Chancery Clerk for the procedure", "appeal_deadline": "Normally by the first Monday in August before the taxes are due (confirm with your chancery clerk)", "appeal_answer": "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.", "note": "Appeal details come from the Department of Revenue and are general; the article says to confirm date and procedure locally.", "sources": [ { "title": "Property Tax Frequently Asked Questions (Mississippi Department of Revenue)", "url": "https://www.dor.ms.gov/county-services/property-tax-frequently-asked-questions" }, { "title": "Homestead Exemption, Miss. Code §§ 27-33-1 to 27-33-79 (Mississippi Department of Revenue)", "url": "https://www.dor.ms.gov/county-services/homestead-exemption" }, { "title": "Combined Millage Rate Schedules, spreadsheet (Mississippi Department of Revenue)", "url": "https://www.dor.ms.gov/sites/default/files/county-services/Combined%20Millage%20Rate%20Schedules.xlsx" } ] }, "missouri": { "name": "Missouri", "code": "MO", "article": "https://payotte.com/usa/missouri/property-tax", "answer": "Missouri assesses a home at 19% of market value and local districts apply their rates per $100 of assessed value; the City of St. Louis 2025 residential rate is $8.1867 per $100, about $3,336 a year on a $214,500 home. Missouri has no general homestead exemption in the statutes reviewed, and in St. Louis you can appeal to the Board of Equalization by the second Monday in July.", "assessment_basis": "Residential property is assessed at 19% of true market value (farmland 12%, commercial 32%) under RSMo 137.115; new values are set as of January 1 of each odd-numbered year and carry into the even-numbered year except for new construction and improvements. Tax = market value x 19% x rate / 100.", "effective_rate_text": "City of St. Louis 2025 residential rate: $8.1867 per $100 of assessed value ($3,336.49 on a $214,500 home); Census-based rough ratios of median taxes to median value: about 1.02% (St. Louis), 0.79% (Missouri), 0.89% (U.S.), not official effective rates.", "homestead_exemption": null, "assessment_cap": "No percentage cap; the assessor must physically inspect a home before raising its assessed value by more than 15% since the last assessment (excluding new construction), per RSMo 137.115.10. Credits instead: St. Louis Senior Property Tax Freeze Credit (age 62+, market value of $528,392 or less; freezes the City part only) and the state Property Tax Credit (up to $1,550 for the lowest income band).", "appeal_body": "Assessor (informal review), then Board of Equalization, then State Tax Commission", "appeal_deadline": "City of St. Louis: informal review May 1 to June 23; Board of Equalization appeal due by the second Monday in July; State Tax Commission by September 30 or 30 days after the Board's decision, whichever is later", "appeal_answer": "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.", "note": "No general homestead exemption in the statutes reviewed. Appeal dates are the City of St. Louis calendar. An appeal does not postpone the bill.", "sources": [ { "title": "RSMo 137.115, assessment of real property (Missouri Revisor of Statutes)", "url": "https://revisor.mo.gov/main/OneSection.aspx?section=137.115" }, { "title": "RSMo 137.1050, homestead property tax credit for persons 62 or older (Missouri Revisor of Statutes)", "url": "https://revisor.mo.gov/main/OneSection.aspx?section=137.1050" }, { "title": "RSMo 138.430, appeals to the State Tax Commission (Missouri Revisor of Statutes)", "url": "https://revisor.mo.gov/main/OneSection.aspx?section=138.430" } ] }, "montana": { "name": "Montana", "code": "MT", "article": "https://payotte.com/usa/montana/property-tax", "answer": "Montana taxes a home on a state-set percentage of market value: for tax year 2026 an enrolled primary residence pays 0.76% on the first $378,000 of market value, while a second home pays a flat 1.9%. You have 30 days from the date on your classification and appraisal notice to request an informal review or appeal to the county tax appeal board.", "assessment_basis": "Department of Revenue appraises the property; taxable value is market value times the class four tax rate (MCA 15-6-134), then local mills apply. All class four real property is revalued every two years (2025-2026 cycle, valuation date January 1, 2024). Tiered rates for enrolled primary residence 2026: 0.76% to $378,000, 0.90% to $756,000, 1.10% to $1,511,999, 1.90% above.", "effective_rate_text": "Billings example, tax year 2025: City of Billings 244.39 mills plus Yellowstone County countywide 140.95 mills on a taxable value of $3,040 (0.76% of $400,000) = $1,171.44 for those two pieces only; schools, state and special districts add more.", "homestead_exemption": "No dollar exemption; the homestead reduced rate is a lower tax rate: 0.76% on the first $378,000 of market value for 2026 versus a flat 1.9% for a second home. Must be principal residence at least seven months a year, owned by you or your revocable grantor trust, current on property taxes, and claimed on only one residence; must be enrolled (automatic if you got the 2025 rebate and live in the same home); application window for tax year 2027: May 4, 2026 to March 1, 2027. Property Tax Assistance Program multiplies the rate by 20%, 50% or 70% by income on the first $350,000.", "assessment_cap": "No annual percentage cap on market value in the sources read; values are fixed for the two-year cycle (MCA 15-7-111) and local revenue growth is limited to one-half of the average inflation rate of the past three years plus new property.", "appeal_body": "Department of Revenue (informal classification and appraisal review, Form AB-26) or directly the county tax appeal board; then Montana Tax Appeal Board and district court", "appeal_deadline": "Within 30 days of the date on the notice (informal review or county tax appeal board via the county clerk and recorder)", "appeal_answer": "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.", "note": null, "sources": [ { "title": "2026 Tax Information for Montana Property Owners (Montana Department of Revenue)", "url": "https://mtrevenue.gov/property/property-tax-changes/2026-property-tax-information" }, { "title": "Homestead Reduced Rate FAQs (Montana Department of Revenue)", "url": "https://mtrevenue.gov/property/property-tax-changes/homestead-faqs" }, { "title": "Informal Review and Formal Appeal Process (Montana Department of Revenue)", "url": "https://mtrevenue.gov/property/appraisal/appeals-and-reviews" } ] }, "nebraska": { "name": "Nebraska", "code": "NE", "article": "https://payotte.com/usa/nebraska/property-tax", "answer": "Nebraska taxes residential property at actual (market) value as of January 1; Douglas County's average rate for tax year 2025 was 2.0381%. There is no homestead exemption for every owner, and you protest your valuation with the county clerk by June 30.", "assessment_basis": "County assessor values residential property at actual value (market value) as of January 1 (Neb. Rev. Stat. 77-201, 77-1301); farmland at 75% of actual value. Tax = taxable value / 100 x total rate of the taxing units covering the address.", "effective_rate_text": "Douglas County average 2025: 2.0381% (2.0462% in 2024). A home in Omaha Public Schools paid 2.05683 per $100 in 2025 rates, $6,170.49 on a $300,000 assessed value, before the state credit.", "homestead_exemption": "Targeted, not for every owner: owners 65 or older before January 1 (Category 1), certain disabled owners and veterans (Categories 2, 3, 6) and certain disabled veterans and surviving spouses (4V, 4S, 5, 7, with no income or value limit). Own and live in the home January 1 through August 15; apply to the county assessor after February 1 and by June 30. Exempt share depends on household income (2026: single owner 65+ gets 100% up to $37,000 and 0% from $54,301; married 100% up to $43,400 and 0% from $64,501); exempt amount capped at 100% of the county average value for Category 1 (Douglas County $302,282) and 120% for Categories 2, 3, 6.", "assessment_cap": null, "appeal_body": "County board of equalization (protest filed with the county clerk), then the Tax Equalization and Review Commission", "appeal_deadline": "File a protest with the county clerk by June 30 (one per parcel); appeal to the state commission by August 24 (September 10 if extended)", "appeal_answer": "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).", "note": "No percentage cap on yearly value increases in the statutes read. State credit for tax year 2026: real property credit $118.87 per $100,000 of valuation plus a school district credit.", "sources": [ { "title": "Nebraska Revised Statute 77-201, property taxable and valuation (Nebraska Legislature)", "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-201" }, { "title": "Nebraska Revised Statute 77-1502, protests to the county board of equalization (Nebraska Legislature)", "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-1502" }, { "title": "Nebraska Revised Statutes 77-3507 and 77-3508, homestead exemptions based on income (Nebraska Legislature)", "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-3507" } ] }, "nevada": { "name": "Nevada", "code": "NV", "article": "https://payotte.com/usa/nevada/property-tax", "answer": "Nevada taxes 35% of a home's taxable value, and in the City of Las Vegas the fiscal 2026-27 rate is $3.2782 per $100 of assessed value. A partial abatement under NRS 361.4723 limits the yearly increase in the tax bill on an owner-occupied home to 3%, and in Clark County you file an appeal with the County Board of Equalization by January 15.", "assessment_basis": "County assessor sets taxable value each year using the cost method (land at market value plus replacement cost of improvements, depreciated 1.5% a year up to 50 years); assessed value is 35% of taxable value; tax = assessed value x rate per $100. Combined rate capped at $3.64 per $100 (NRS 361.453), constitutional cap $5.00.", "effective_rate_text": "Fiscal 2026-27, per $100 of assessed value: City of Las Vegas $3.2782; Henderson $2.9613; North Las Vegas $3.3544; unincorporated Clark County areas $2.9328. Example: $4,015.80 before the cap on a $350,000 taxable value in Las Vegas.", "homestead_exemption": null, "assessment_cap": "3% a year on the tax bill (not the value) for an owner-occupied primary residence through a partial abatement under NRS 361.4723; qualifying rentals 3%; other residences, land and commercial property up to 8%. Recording a deed removes the abatement until the owner returns the Assessor's postcard; new construction or change of use gets no cap in the first year.", "appeal_body": "County Board of Equalization (Clark County), then State Board of Equalization and District Court", "appeal_deadline": "Forms available in December; file by January 15 (next business day if on a weekend or holiday)", "appeal_answer": "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.", "note": "No general homestead exemption; only exemptions for surviving spouses, veterans, disabled veterans and blind owners (amounts in assessed value, apply by June 15). Appeal details are from Clark County.", "sources": [ { "title": "Real Property (Clark County Assessor)", "url": "https://www.clarkcountynv.gov/government/assessor/real-property" }, { "title": "Tax Abatement (Clark County)", "url": "https://www.clarkcountynv.gov/government/general_information/tax-abatement" }, { "title": "Exemptions (Clark County Assessor)", "url": "https://www.clarkcountynv.gov/government/assessor/exemption" } ] }, "new-hampshire": { "name": "New Hampshire", "code": "NH", "article": "https://payotte.com/usa/new-hampshire/property-tax", "answer": "New Hampshire property tax is set locally and property is taxed at market value as of April 1; in Manchester the 2025 rate is $20.24 per $1,000 of assessed value. To challenge an assessment, apply to the Board of Assessors for an abatement by March 1 after the notice of tax.", "assessment_basis": "Assessors appraise most property at market value (full and true value) as of April 1 each year (RSA 75:1, 74:1); the tax year runs April 1 to March 31; Manchester uses sales comparison and cost approaches (income approach only for rental property). Tax = assessed value x rate / 1,000.", "effective_rate_text": "Manchester 2025: $20.24 per $1,000 of assessed value (municipal $10.04 + local education $7.33 + state education $1.51 + county $1.36); $7,084.00 on a $350,000 assessment with no exemption.", "homestead_exemption": null, "assessment_cap": null, "appeal_body": "Board of Assessors (abatement application), then the Board of Tax and Land Appeals or Superior Court", "appeal_deadline": "Abatement application received or postmarked by March 1 after the notice of tax; board decides by July 1; appeal by September 1", "appeal_answer": "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.", "note": "No general homestead exemption; Manchester lists blind, disabled, elderly (e.g. $156,000 deduction at ages 65 to 74, with income and asset limits), solar, veterans and deferral programs. No assessment cap in the article. Appeal details are from Manchester. The article cites a 2025 ratio of 64.8% without explaining it.", "sources": [ { "title": "RSA 75:1, How Appraised (New Hampshire General Court)", "url": "https://gc.nh.gov/rsa/html/V/75/75-1.htm" }, { "title": "RSA 74:1, Annual List (New Hampshire General Court)", "url": "https://gc.nh.gov/rsa/html/V/74/74-1.htm" }, { "title": "RSA 76:16, Abatement by Selectmen or Assessors (New Hampshire General Court)", "url": "https://gc.nh.gov/rsa/html/V/76/76-16.htm" } ] }, "new-jersey": { "name": "New Jersey", "code": "NJ", "article": "https://payotte.com/usa/new-jersey/property-tax", "answer": "New Jersey taxes real property at assessed value times a local general tax rate; in Newark the 2025 rate is $3.999 per $100 of assessed value, and the average residential bill was $7,641. You can appeal your assessment to the County Board of Taxation by April 1.", "assessment_basis": "Full and fair (market) value assessed as of October 1 of the year before the tax year; after a municipal revaluation assessments must be at 100% of true market value, and between revaluations the Division tracks an average ratio (Newark 35.83% for tax year 2027, common level range 30.46% to 41.20%). Tax = assessed value x rate / 100.", "effective_rate_text": "Newark 2025: general tax rate $3.999 per $100 of assessed value (effective rate 1.845, for comparing towns only, not for bills); average residential assessment $191,065 and average residential bill $7,641. Essex County general rates range from $1.862 (Roseland) to $4.157 (Belleville).", "homestead_exemption": null, "assessment_cap": null, "appeal_body": "County Board of Taxation (Essex County for Newark); Tax Court directly if assessed over $1,000,000", "appeal_deadline": "April 1, or within 45 days of the bulk mailing of assessment notices, or May 1 if the municipality did a revaluation or reassessment; county board judgment appealed to the Tax Court within 45 days", "appeal_answer": "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.", "note": "No general homestead exemption: small deductions ($250 senior or disabled, $250 veteran, 100% for disabled veterans) plus state ANCHOR, Senior Freeze and Stay NJ benefits (2025 application deadline November 2, 2026). No cap on a single owner's assessment found; municipal and county budgets are capped (2% cost-of-living adjustment for 2026).", "sources": [ { "title": "2025 General Tax Rates, Essex County (NJ Division of Taxation)", "url": "https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2025taxrates.pdf" }, { "title": "How Property is Valued for Property Tax Purposes (NJ Division of Taxation)", "url": "https://www.nj.gov/treasury/taxation/pdf/lpt/ptassessment.pdf" }, { "title": "A Guide to Tax Appeal Hearings (NJ Division of Taxation)", "url": "https://www.nj.gov/treasury/taxation/pdf/lpt/ptappeal.pdf" } ] }, "new-mexico": { "name": "New Mexico", "code": "NM", "article": "https://payotte.com/usa/new-mexico/property-tax", "answer": "New Mexico taxes one-third of a home's market value; Albuquerque's 2026 residential rate is 48.313 mills, about $6,357 a year on a $400,000 home after the $2,000 head-of-family exemption. Residential value can rise only 3% a year until the home is sold, and you protest within 30 days of the valuation notice.", "assessment_basis": "County assessor values the home at market value (7-36-15), subject to the residential limit; taxable value is one-third (33 1/3%) of that value (7-37-3); net taxable value is taxable value minus exemptions. Notice of valuation mailed by April 1. Tax = net taxable value x mills / 1,000.", "effective_rate_text": "Albuquerque (Bernalillo County district 12 IN R) 2026: 48.313 mills total (2025: 48.323); about $6,357 a year on a $400,000 home, about 1.6% of market value.", "homestead_exemption": "Head-of-family exemption: up to $2,000 of taxable value for a New Mexico resident who is the head of a family (7-37-4), one person per household in one county; worth about $84 a year at the Albuquerque rate; applied automatically once allowed, but a buyer must claim it within 30 days of the first notice of valuation. Veteran exemption $10,000 of taxable value (2025, inflation-adjusted from 2026). Value freeze for owners 65 or older or disabled with modified gross income of $44,200 or less (apply within 30 days of the notice).", "assessment_cap": "Residential value cannot exceed the higher of 103% of last year's value or 106.1% of the value two years earlier (7-36-21.2), summarized as 3% a year; does not apply to new improvements or change in use or zoning; resets to market value after a sale. It limits value, not the tax bill.", "appeal_body": "Assessor (protest), then the county valuation protests board, then district court", "appeal_deadline": "Within 30 days of the notice of valuation (some counties mail it with the prior bill; then the later of April 1 or 30 days)", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Property Tax Code, Sections 7-35-1 to 7-38-93 NMSA 1978, with 3.6 NMAC (Taxation and Revenue Department compilation, rev. May 2020)", "url": "https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2021/02/Property-Tax-Code-Rev.-05-20.pdf" }, { "title": "Certificate of Property Tax Rates in Mills, Bernalillo County, Tax Year 2026 (NM Department of Finance and Administration)", "url": "https://www.nmdfa.state.nm.us/wp-content/uploads/2026/09/tax_certificate_2026_Bernalillo_County.pdf" }, { "title": "Property Taxes in New Mexico, May 15, 2024 (Legislative Finance Committee)", "url": "https://www.nmlegis.gov/Entity/LFC/Documents/Revenue_Reports/Property%20Taxes%20in%20NM%20brief_FINAL.pdf" } ] }, "new-york": { "name": "New York", "code": "NY", "article": "https://payotte.com/usa/new-york/property-tax", "answer": "New York has no single property tax system: outside New York City, local assessors set values and local governments and school districts set rates, with STAR credits for primary residences, while in the city a one- to three-family home is Class 1, assessed at 6% of market value and taxed at 19.843% for tax year 2026. Outside the city, file a grievance by Grievance Day (usually the fourth Tuesday in May); in the city, Class 1 complaints are due by March 15.", "assessment_basis": "Outside NYC, each municipality may assess at market value or at a fraction of it, uniformly; the state measures the level of assessment with an equalization rate. In NYC, the Department of Finance values one- to three-unit homes by statistical modeling of similar sales in the prior three years and applies a 6% assessment ratio for Class 1 (45% for Classes 2, 3 and 4).", "effective_rate_text": "NYC tax year 2026: Class 1 19.843% (2025: 20.085%); Class 2 12.439%; Class 3 11.108%; Class 4 10.848%. Outside NYC no single official statewide figure exists, and the article gives no typical rate.", "homestead_exemption": "No homestead exemption as such; STAR (School Tax Relief) lowers school taxes on a primary residence. Basic STAR: owners of a primary residence of any age, income $500,000 or less for the STAR credit ($250,000 or less for the exemption). Enhanced STAR: at least one resident owner 65 or older by December 31 of the benefit year, income $110,750 or less for 2026 benefits ($113,550 for 2027). New homeowners get the credit, not the exemption; register once with the Tax Department.", "assessment_cap": "Outside NYC the state Property Tax Cap limits total local levies to the lower of 2% or inflation (not an individual bill; a 60% vote can override). In NYC Class 1 assessed value can rise at most 6% a year and 20% over five years, unless from new construction or renovation.", "appeal_body": "Outside NYC: assessor or board of assessment review (grievance, Form RP-524), then Small Claims Assessment Review or tax certiorari in State Supreme Court; in NYC: NYC Tax Commission", "appeal_deadline": "Outside NYC: Grievance Day, usually the fourth Tuesday in May (Suffolk towns third Tuesday in May, Westchester towns third Tuesday in June, assessing villages often the third Tuesday in February); NYC: March 15 for Class 1 properties and March 1 for all others", "appeal_answer": "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.", "note": "Dates and rules differ outside NYC and in NYC; confirm the date with your assessor or the Tax Commission.", "sources": [ { "title": "Understanding the Equalization Rate, Publication 1121 (NYS Office of Real Property Tax Services)", "url": "https://www.tax.ny.gov/pdf/publications/orpts/under_eqrates.pdf" }, { "title": "STAR eligibility (NYS Department of Taxation and Finance)", "url": "https://www.tax.ny.gov/pit/property/star/eligibility.htm" }, { "title": "Contest your assessment (NYS Department of Taxation and Finance)", "url": "https://www.tax.ny.gov/pit/property/contest/contestasmt.htm" } ] }, "north-carolina": { "name": "North Carolina", "code": "NC", "article": "https://payotte.com/usa/north-carolina/property-tax", "answer": "North Carolina property tax is set locally: in Charlotte the 2025-26 combined rate is 76.68 cents per $100 of value (49.27 Mecklenburg County plus 27.41 City of Charlotte). There is no general homestead exemption in the NCDOR forms, and after the local board of equalization and review you appeal to the Property Tax Commission within 30 days of the board's decision.", "assessment_basis": "County assessor appraises property at value as of January 1; counties must reappraise at least every eight years (a growing number every four); Mecklenburg last reappraised effective January 1, 2023, next scheduled 2027. Between reappraisals value may change only in listed cases. Tax = value / 100 x combined rate.", "effective_rate_text": "Charlotte 2025-26: combined 0.7668 per $100 (Mecklenburg County 0.4927 + City of Charlotte 0.2741); effective combined rate 0.6808 (adjusted by the 2025 sales assessment ratio 0.8878). $3,311.81 on a $431,900 value; special district charges excluded.", "homestead_exemption": null, "assessment_cap": "No separate annual percentage cap in the material read; between reappraisals an assessor may change a home's value only in listed cases (G.S. 105-287), such as correcting an error or a change in the property.", "appeal_body": "County Board of Equalization and Review, then the Property Tax Commission", "appeal_deadline": "Local board deliberates from about the first week of April (earliest start the first Monday in April; in a reappraisal year it must stop taking new appeals by December 1); Property Tax Commission appeal within 30 days after the local board mails its decision", "appeal_answer": "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)).", "note": "No general homestead exemption; state relief is the elderly or disabled exclusion (greater of $25,000 or 50% of appraised value, income at or below $38,800 for 2026; $39,900 for 2027), the disabled veteran exclusion (first $45,000) and a circuit breaker deferment, filed on Form AV-9 with the county assessor by June 1; one program per owner.", "sources": [ { "title": "Property Tax Division (North Carolina Department of Revenue)", "url": "https://www.ncdor.gov/taxes-forms/property-tax/property-tax-division" }, { "title": "How To Calculate A Tax Bill (North Carolina Department of Revenue)", "url": "https://www.ncdor.gov/taxes-forms/property-tax/how-calculate-tax-bill" }, { "title": "2025-2026 County and Municipal Tax Rates and Effective Tax Rates (North Carolina Department of Revenue)", "url": "https://www.ncdor.gov/taxes-forms/property-tax/property-tax-rates/county-and-municipal-effective-tax-rates/2025-2026-county-and-municipal-tax-rates-and-effective-tax-rates" } ] }, "north-dakota": { "name": "North Dakota", "code": "ND", "article": "https://payotte.com/usa/north-dakota/property-tax", "answer": "A North Dakota home is taxed on 4.5% of its true and full value (50% assessed value times a 9% residential factor), and Cass County, which includes Fargo, averaged 292.90 mills for 2025. Owners can apply each year for a Primary Residence Credit of up to $1,600, and formal appeals go to the city board of equalization (first 15 days of April), then the county board (first 10 days of June).", "assessment_basis": "Assessor sets true and full value; assessed valuation is 50% of that (57-02-01) and the taxable valuation of residential property is 9% of assessed value (57-02-27), together 4.5% of market value. Tax = taxable value x mill levy.", "effective_rate_text": "Cass County (Fargo) 2025 average: 292.90 mills, about 1.32% of market value before credits (0.045 x mills / 1,000); $4,613 gross tax on a $350,000 home before the $1,600 credit. Rate varies by city and school district.", "homestead_exemption": "Primary Residence Credit: up to $1,600 a year (not more than the tax due) for any owner who lives in the home as a primary residence, no age or income limit; apply online only from January 1 to April 1; one per household. Homestead credit for owners 65 or older or permanently and totally disabled with income up to $70,000: reduces taxable value by up to $9,000 (100% at income up to $40,000) or up to $4,500 (50% at $40,001 to $70,000); apply to the local assessor by April 1.", "assessment_cap": "No cap on an individual home's assessed value in the statutes read; a taxing district's levy in dollars may not exceed its base-year levy increased by 3% (57-15-01.2) unless voters approve more or an exception applies.", "appeal_body": "City board of equalization, then county board of equalization, then State Board of Equalization (informal review with the assessor first; abatement is a separate route)", "appeal_deadline": "City board of equalization meets in the first 15 days of April; county board in the first 10 days of June; abatement application by November 1 of the year after the tax becomes delinquent", "appeal_answer": "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.", "note": "Appeal details are from the City of Fargo and the Century Code.", "sources": [ { "title": "North Dakota Century Code, Chapter 57-02, General Property Assessment (North Dakota Legislative Branch)", "url": "https://ndlegis.gov/cencode/t57c02.pdf" }, { "title": "North Dakota Century Code, Chapter 57-11, City Board of Equalization (North Dakota Legislative Branch)", "url": "https://ndlegis.gov/cencode/t57c11.pdf" }, { "title": "Primary Residence Credit (North Dakota Office of State Tax Commissioner)", "url": "https://www.tax.nd.gov/prc" } ] }, "ohio": { "name": "Ohio", "code": "OH", "article": "https://payotte.com/usa/ohio/property-tax", "answer": "Ohio taxes 35% of a home's market value; in the City of Columbus tax district the Franklin County Auditor's 2025 file shows a 49.78-mill effective residential rate (115.89 mills full rate). The homestead credit is means-tested (low-income seniors and disabled owners, credit on $29,700 of value for tax year 2026), and you file a Board of Revision complaint by March 31, 2027 for tax year 2026.", "assessment_basis": "County auditor values each home as of January 1 and sets taxable value at 35% of market value; auditors reappraise every property once every six years with a sales-based update in the third year (Franklin County 2026 triennial update tentative values posted June 9, 2026, about 10% higher). Tax = taxable value x full rate, reduced by a reduction factor, then credits.", "effective_rate_text": "City of Columbus district 010, 2025: full rate 115.89 mills, effective rate 49.775 mills after the reduction factor (Columbus in Hilliard schools full rate 127.78; in Worthington schools 147.07); $4,726.95 a year on a $300,000 home, about 1.58% of market value.", "homestead_exemption": "Means-tested credit, not for every owner: low-income senior (65 by December 31 of the application year) or permanently and totally disabled owner gets a credit on $29,000 of value for 2025 and $29,700 for 2026 (disabled veterans $58,000 and $59,400, no income limit); income limit $40,000 for 2025 and $41,000 for 2026 (Ohio modified adjusted gross income). Own and occupy as principal residence on January 1; apply to the county auditor on or before December 31 of the year for which you seek it (form DTE 105A); reapply at a new address.", "assessment_cap": "No cap on one home's taxable value or tax found; after a reappraisal each levy's rate is adjusted for the change in value of the whole taxing district, which mostly disappears when a school district is at the 20-mill floor.", "appeal_body": "County Board of Revision (Franklin County)", "appeal_deadline": "Complaint filed between August 25, 2026 and March 31, 2027 for tax year 2026; 30 days to appeal the board's decision", "appeal_answer": "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.", "note": "Appeal and due-date details are from Franklin County.", "sources": [ { "title": "2025 Property Tax Rates for 2026 (Franklin County Auditor, XLS)", "url": "https://auditor.franklincountyohio.gov/files/assets/auditor/v/1/documents/real-estate/property-tax-rates/tax-rates-for-2025.xls" }, { "title": "Real Property Tax: Homestead Means Testing (Ohio Department of Taxation)", "url": "https://tax.ohio.gov/help-center/faqs/real-property-tax-homestead-means-testing" }, { "title": "Board of Revision FAQ (Franklin County Auditor)", "url": "https://auditor.franklincountyohio.gov/Real-Estate/Board-of-Revision/Board-of-Revision-FAQ" } ] }, "oklahoma": { "name": "Oklahoma", "code": "OK", "article": "https://payotte.com/usa/oklahoma/property-tax", "answer": "Oklahoma taxes real property at 11% of fair cash value and applies a local millage rate; for 2025 the combined rate for a home in Oklahoma City and the Oklahoma City school district is 122.90 mills, about $3,257 on a $250,000 home after the $1,000 homestead exemption. If the assessor raises your value, you have 30 calendar days from the mailing date to file a written protest with the county assessor.", "assessment_basis": "County assessor sets fair cash value (visits all properties at least once every four years); assessed value is 11% of fair cash value (the Constitution allows 11% to 13.5%); taxable value is assessed value minus exemptions; tax = taxable value x millage. A mill is $1 per $1,000.", "effective_rate_text": "Oklahoma County tax district 200 (Oklahoma City, OKCPS #89), 2025: 122.90 mills (city 15.16, schools 65.49, technology centers 19.11, county 23.14); $3,256.85 on a $250,000 home, about 1.30% of value. Edmond district 712: 120.32 mills; county rates vary from about 75 to 134 mills.", "homestead_exemption": "First $1,000 of assessed value of a homestead (68 O.S. 2889), worth about $123 at 122.90 mills; must own and live in the home on January 1 with the deed on record by February 1. Additional $1,000 for a head of household with gross household income of $30,000 or less last year. Apply by March 15 or within 30 days after a valuation increase notice, whichever is later. Valuation freeze for owners 65 and older within the county's HUD median income; 100% disabled veteran exemption.", "assessment_cap": "Fair cash value cannot rise more than 5% a year (Art. X, sec. 8B); 3% for property with a homestead exemption and for agricultural land; does not apply in a year when title changes hands or improvements are made.", "appeal_body": "County assessor (written protest), then the county board of equalization, then district court", "appeal_deadline": "30 calendar days from the mailing date of a valuation increase notice (or by the first Monday in April if the value did not change); 15 calendar days to appeal to the county board of equalization after the assessor's written decision; 30 calendar days from the board's order to appeal to district court", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Oklahoma County Tax Rates/Millages for 2025, certified November 17, 2025 (Oklahoma County Assessor)", "url": "https://docs.oklahomacounty.org/assessorWp5/taxrates.htm" }, { "title": "Oklahoma County Assessor: figuring taxes, homestead, limitations and FAQ", "url": "https://www.oklahomacounty.org/Assessor" }, { "title": "68 O.S. §§ 2888-2890.1, Homestead definition, exemption and additional exemption (Oklahoma Legislature, statutes compilation)", "url": "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.rtf" } ] }, "oregon": { "name": "Oregon", "code": "OR", "article": "https://payotte.com/usa/oregon/property-tax", "answer": "Oregon taxes a home's assessed value, not its market value, and under Measure 50 assessed value can rise at most 3% a year and does not reset when you buy; in Multnomah County code area 001 (Portland) the 2025-26 rate was $26.9199 per $1,000 of assessed value. Oregon has no statewide general homestead exemption, and you petition the county property value appeals board after the tax statement is mailed and by December 31.", "assessment_basis": "Three values: real market value (RMV), maximum assessed value (MAV, grows 3% a year after the first year: 103% of prior assessed value or 100% of prior maximum, whichever is greater) and assessed value (AV, the lesser of MAV and RMV, which is taxed). Bill is the lower of AV x code area rate or RMV x Measure 5 limits ($5 per $1,000 education, $10 general government) plus taxes outside the limits. Value set as of January 1; tax year July 1 to June 30.", "effective_rate_text": "Multnomah County levy code area 001 (City of Portland, Portland Public Schools), 2025-26: $26.9199 per $1,000 of assessed value (education 7.8507 + general government 14.9515 + bonds 4.1177); $8,075.97 on $300,000 AV (RMV $500,000), 1.62% of market value.", "homestead_exemption": null, "assessment_cap": "Measure 50 (Art. XI, sec. 11): maximum assessed value grows at most 3% a year, assessed value cannot exceed real market value; a sale does not reset it, but new improvements, partitions, rezoning, loss of an exemption and other listed events can. The tax itself is not limited to 3%.", "appeal_body": "County property value appeals board", "appeal_deadline": "After the tax statements are mailed and by December 31 of that year (ORS 309.100); the board meets from the first Monday in February and must finish by April 15", "appeal_answer": "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.", "note": "Oregon has no statewide general homestead exemption (Department of Revenue); relief is a senior and disabled deferral (age 62+, household income under $70,000, net worth under $500,000, claim by April 15) and a disabled veteran exemption.", "sources": [ { "title": "Oregon Constitution, Article XI, Sections 11 and 11b (Oregon Legislature)", "url": "https://www.oregonlegislature.gov/bills_laws/Pages/OrConst.aspx" }, { "title": "ORS 308.007 and ORS 308.146, assessment date and maximum assessed value (Oregon Legislature)", "url": "https://www.oregonlegislature.gov/bills_laws/ors/ors308.html" }, { "title": "ORS 309.026 and 309.100, property value appeals board (Oregon Legislature)", "url": "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html" } ] }, "pennsylvania": { "name": "Pennsylvania", "code": "PA", "article": "https://payotte.com/usa/pennsylvania/property-tax", "answer": "Pennsylvania's property tax is local, set by the county, municipality and school district; in Philadelphia the 2025 rate is 1.3998% of assessed value, and the Homestead Exemption removes $100,000 of assessed value, saving most owners up to $1,399 a year. Outside Philadelphia appeals to the county board of assessment appeals are due by September 1 (or a county date no earlier than August 1); in Philadelphia, by the first Monday in October.", "assessment_basis": "The county assessment office sets assessed value (in Philadelphia, the Office of Property Assessment); the new bill follows the assessment, not the sale price. Philadelphia mailed its 2027 revaluation notices in summer 2026. The article does not state a statewide assessment fraction or reassessment frequency.", "effective_rate_text": "Philadelphia tax year 2025: 1.3998% of assessed value (0.6159% city + 0.7839% school district); $3,550 on a $253,600 assessment without exemption and $2,150 with the Homestead Exemption.", "homestead_exemption": "Philadelphia Homestead Exemption: removes $100,000 from assessed value of an owner-occupied home (mortgage allowed), saving most owners up to $1,399 a year from 2025; apply by December 1 (by October 1 to see it on the bill); no reapplication unless the deed changes; not available with a 10-year residential tax abatement. State law lets a local governing body exclude a fixed dollar amount of assessed value of each homestead and farmstead (apply to the assessor by March 1). Philadelphia also has the LOOP program and a senior tax freeze.", "assessment_cap": "No general cap; Philadelphia's Longtime Owner Occupants Program caps the assessment for owners whose assessment rose at least 50% in one year or 75% over five years, with 10 years of residence and an income limit (applications due September 30); Senior Citizen Real Estate Tax Freeze for owners 65+ with income of $33,500 or less (single) or $41,500 (married).", "appeal_body": "Outside Philadelphia: county board of assessment appeals; in Philadelphia: Board of Revision of Taxes (or a First Level Review)", "appeal_deadline": "Outside Philadelphia: September 1, or a date set by the county commissioners no earlier than August 1 (40 days from the date of a notice of changed assessment); in Philadelphia: the first Monday in October", "appeal_answer": "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.", "note": "Rates, exemption and Philadelphia appeal details are for Philadelphia; the county deadline is the state-law default (53 Pa.C.S. 8844).", "sources": [ { "title": "Real Estate Tax (City of Philadelphia, Department of Revenue)", "url": "https://www.phila.gov/services/payments-assistance-taxes/property-taxes/real-estate-tax/" }, { "title": "Get the Homestead Exemption (City of Philadelphia)", "url": "https://www.phila.gov/Homestead" }, { "title": "Appeal a property assessment (City of Philadelphia)", "url": "https://www.phila.gov/services/property-lots-housing/property-taxes/appeal-a-property-assessment/" } ] }, "rhode-island": { "name": "Rhode Island", "code": "RI", "article": "https://payotte.com/usa/rhode-island/property-tax", "answer": "In Rhode Island each city or town assesses and taxes property; Providence's 2025 rate is $8.40 per $1,000 of assessed value for an owner-occupied single-family home ($14.60 non-owner-occupied), or $3,360 a year on a $400,000 assessment. To appeal, file with the local assessor on or before November 15 (R.I. Gen. Laws 44-5-26).", "assessment_basis": "Assessors value property at full and fair cash value as of December 31 in the year of the last revaluation, statistical revaluation or update, or at a uniform percentage not above 100% (44-5-12); no market adjustment between those years. Providence says the law requires a full revaluation every nine years with updates every three years.", "effective_rate_text": "Providence 2025: $8.40 per $1,000 for owner-occupied 1 family ($14.60 not owner-occupied; $7.55 and $14.00 for 2 to 5 families); $3,360 a year on a $400,000 assessment, owner-occupied.", "homestead_exemption": null, "assessment_cap": "A city or town may levy no more than 4% above the prior year's levy (44-5-2(b)), with statutory exceptions; this caps the city's total levy, not each bill.", "appeal_body": "Local tax assessor, then the local tax board of review, then Superior Court", "appeal_deadline": "On or before November 15 (not less than 90 days after the first tax payment is due) with the assessor; board of review within 30 days of the assessor's decision (or by January 31 if no decision); Superior Court within 30 days of the board's written decision", "appeal_answer": "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.", "note": "No state-set homestead exemption in the sources; Providence uses a lower owner-occupied rate and lists fixed exemptions (elderly $750, veteran $306, service-disabled veteran $614, Social Security age 62 to 64 $460, Social Security disability $499, blind $921; apply by March 15). Providence's FAQ also cites a 90-day window; confirm with the Assessor.", "sources": [ { "title": "Tax Rate Grid, 2025 (City of Providence Tax Assessor)", "url": "https://www.providenceri.gov/wp-content/uploads/2025/07/2025-Tax-Rate-Grid.pdf" }, { "title": "Tax Assessor Exemptions (City of Providence)", "url": "https://www.providenceri.gov/tax-assessor/exemptions/" }, { "title": "Real/Tangible Property Tax Appeals (City of Providence)", "url": "https://www.providenceri.gov/tax-assessor/property-tax-appeals/" } ] }, "south-carolina": { "name": "South Carolina", "code": "SC", "article": "https://payotte.com/usa/south-carolina/property-tax", "answer": "In South Carolina a home you own and live in as your legal residence is assessed at 4% of fair market value (other real estate 6%) and is exempt from school operating taxes; in the City of Greenville the 2025 millage is 331.5 mills. You have 90 days from the mailing of the assessment notice to give the assessor written notice of objection.", "assessment_basis": "County assessor sets fair market value; legal residence (up to five contiguous acres) is assessed at 4% and other real property at 6% (S.C. Code 12-43-220); the 4% ratio must be applied for and a new owner must apply again. Counties must reappraise every fifth year (Greenville's next is 2030). A sale triggers reappraisal at fair market value. Tax = fair market value x ratio x millage / 1,000.", "effective_rate_text": "City of Greenville 2025: 331.5 mills on the county sheet (county 60.1 + schools 141.2 operations and 48.5 debt + city 81.4 + other 0.3); owner-occupied 4% homes owe on 190.3 mills (school operations exempt), $3,044.80 on a $400,000 home, about 0.76% of value.", "homestead_exemption": "Homestead exemption for older and disabled owners: first $50,000 of fair market value exempt from county, municipal, school and special assessment real estate taxes for owners who have lived in South Carolina at least one year and are 65 or older by December 31, are totally and permanently disabled, or are legally blind; hold fee simple or a life estate; apply to the county auditor before July 16 of the tax year. Separately, the 4% legal-residence ratio and school operating tax exemption must be applied for.", "assessment_cap": "Any increase in value from a countywide reappraisal is limited to 15% within a five-year period (12-37-3140(B)); does not apply to new additions and improvements or in the year of a sale; limits value, not the tax bill.", "appeal_body": "County assessor (written objection), then a conference and written protest, then the county board of assessment appeals", "appeal_deadline": "90 days from the mailing of the assessment notice; in years without a notice, in writing before the first penalty date", "appeal_answer": "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.", "note": null, "sources": [ { "title": "S.C. Code § 12-43-220, classification and assessment ratios (South Carolina Legislature)", "url": "https://www.scstatehouse.gov/code/t12c043.php" }, { "title": "S.C. Code § 12-37-220(B)(47), § 12-37-250, § 12-37-3140, § 12-37-3150 (South Carolina Legislature)", "url": "https://www.scstatehouse.gov/code/t12c037.php" }, { "title": "S.C. Code §§ 12-60-2510 to 12-60-2530, assessment appeals (South Carolina Legislature)", "url": "https://www.scstatehouse.gov/code/t12c060.php" } ] }, "south-dakota": { "name": "South Dakota", "code": "SD", "article": "https://payotte.com/usa/south-dakota/property-tax", "answer": "South Dakota has no state property tax; counties, cities and school districts levy it on market value equalized to 85%, and owner-occupied homes get a lower school general fund levy. For taxes payable in 2026 a $400,000 Sioux Falls owner-occupied home owes $5,205, and you must appeal first to the local board of equalization (March 12 in 2026).", "assessment_basis": "County director of equalization values every parcel at full and true (market) value as of November 1 of the year before the assessment year (SDCL 10-6-105), reassessed every year, with notices by March 1. State law requires equalization to 85%, so assessed value is multiplied by an annual county factor (0.947 in Minnehaha County for taxes payable in 2026). Tax = taxable value x total levy / 1,000.", "effective_rate_text": "Minnehaha County, Sioux Falls school district 49-5, 2025 taxes payable in 2026: total levy 13.742 per $1,000 of taxable value owner-occupied (16.893 for other property); $5,205 on a $400,000 home, about 1.3% of assessed value.", "homestead_exemption": "No dollar homestead exemption. Owner-occupied classification gives a reduced school general fund levy (7.129 versus 10.280 per $1,000 in Sioux Falls, about $1,194 less on a $400,000 home); file a certificate with the county director of equalization by March 15; stays until sale or change of use. South Dakota's 'homestead exemption' is a deferral for people 70 or older (apply by April 1). Also an assessment freeze for age 65+ or disabled (income under $56,595 one person, $66,885 household; home value below $514,500; April 1).", "assessment_cap": "No cap on a single home in effect; S.B. 216 (2025) caps annual increases in each county's total owner-occupied valuation at 3% and limits local budget growth to 3% a year for five years starting with taxes payable in 2027. Assessment freeze program for seniors and disabled owners.", "appeal_body": "Local board of equalization first, then county board of equalization, then the Office of Hearing Examiners, then circuit court", "appeal_deadline": "2026 calendar: written appeal to the local board March 12; county board April 7; Office of Hearing Examiners May 15; circuit court within 30 days of the decision (dates change slightly each year; assessment notices mailed by March 1)", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Property Tax 101, July 2021 (South Dakota Department of Revenue)", "url": "https://dor.sd.gov/media/oeqheqmi/property-tax-101.pdf" }, { "title": "Owner-Occupied Classification, tax fact, July 2026 (South Dakota Department of Revenue)", "url": "https://dor.sd.gov/media/3tvdp2wl/owner-occupied.pdf" }, { "title": "Property Owner's Appeal Process Guide, 2026 (South Dakota Department of Revenue)", "url": "https://dor.sd.gov/media/hm2dk2cu/property-owner_2026-pt-appeal-process-guide.pdf" } ] }, "tennessee": { "name": "Tennessee", "code": "TN", "article": "https://payotte.com/usa/tennessee/property-tax", "answer": "Tennessee assesses homes at 25% of appraised value; in Nashville-Davidson County the 2025 rate is $2.814 per $100 of assessed value in the Urban Services District and $2.782 in the General Services District, or $2,814 a year on a $400,000 home in the USD. In Davidson County, informal review was due April 17, 2026 and the Metropolitan Board of Equalization deadline to schedule was June 26, 2026.", "assessment_basis": "County assessor sets appraised value as of January 1; residential and farm property assessed at 25% of appraised value (commercial and industrial 40%). Tax = assessed value / 100 x rate. Davidson County's last reappraisal was in 2025, on a four-year cycle; a Certified Tax Rate is required after each reappraisal.", "effective_rate_text": "Nashville-Davidson County 2025: $2.814 per $100 of assessed value in the Urban Services District and $2.782 in the General Services District (2024: $3.254 and $2.922); $2,814 a year on a $400,000 home in the USD, about 0.70% of appraised value.", "homestead_exemption": null, "assessment_cap": null, "appeal_body": "Assessor (informal review), then the Metropolitan Board of Equalization, then the State Board of Equalization", "appeal_deadline": "Davidson County 2026: informal review April 17, 2026; Metropolitan Board of Equalization deadline to schedule June 26, 2026; State Board of Equalization generally by August 1 or within 45 days of the county board's notice, whichever is later; deadlines move each year", "appeal_answer": "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.", "note": "No homestead exemption: Tennessee offers a state tax relief reimbursement (income limit $38,470 for 2026) and a tax freeze for owners 65+ (income under $63,470; apply to the Davidson County Trustee by April 5, 2027 for tax year 2026). No cap on appraised-value increases in the sources read.", "sources": [ { "title": "How to Calculate Your Tax Bill (Tennessee Comptroller of the Treasury)", "url": "https://comptroller.tn.gov/office-functions/pa/property-taxes/how-to-figure-your-tax-bill.html" }, { "title": "Assessment Schedule (Tennessee Comptroller of the Treasury)", "url": "https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-schedule.html" }, { "title": "Property Tax Relief (Tennessee Comptroller of the Treasury)", "url": "https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html" } ] }, "texas": { "name": "Texas", "code": "TX", "article": "https://payotte.com/usa/texas/property-tax", "answer": "Texas has no state property tax; local units apply their rates to appraised value minus exemptions, and since the 2025 tax year school districts must exempt $140,000 of a homestead's value. A homestead's appraised value can rise at most 10% a year, and you file a protest with the Appraisal Review Board by May 15 or 30 days after the notice was delivered, whichever is later.", "assessment_basis": "County appraisal district appraises property at market value as of January 1 (Tax Code 23.01) and decides exemptions; each taxing unit sets a rate per $100 of taxable value. Tax = (appraised value minus exemptions) x rate / 100, summed over all units. Notice of appraised value by April 1 for a homestead.", "effective_rate_text": "Dallas 2026 rates: total 2.250760 per $100 of taxable value for a homestead in the units listed (county 0.248650, Parkland 0.212000, Dallas College 0.106575, City 0.697800, Dallas ISD 0.985735); $6,216.70 on a $400,000 home with exemptions (about 1.55%), $9,003.04 without.", "homestead_exemption": "School districts must exempt $140,000 of appraised value of a residence homestead from the 2025 tax year (Tax Code 11.13(b)), plus $60,000 more for owners 65 or older or disabled. Optional local exemptions: up to 20% of appraised value (minimum $5,000) and at least $3,000 for 65+ or disabled. Must own and occupy as principal residence; apply once on Form 50-114 with the appraisal district before May 1 (late filing allowed up to two years after the delinquency date); stays until the home changes owners.", "assessment_cap": "10% a year on appraised value of a homestead over the prior year's appraised value plus new improvements (Tax Code 23.23); starts January 1 of the year after the first year of the exemption and ends when the home no longer qualifies. School tax on a homestead of an owner 65+ or disabled generally cannot increase while it remains the homestead.", "appeal_body": "Appraisal Review Board (county appraisal district)", "appeal_deadline": "By May 15 or 30 days after the notice of appraised value was delivered, whichever is later", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Property Tax Exemptions (Texas Comptroller of Public Accounts)", "url": "https://comptroller.texas.gov/taxes/property-tax/exemptions/" }, { "title": "Residence Homestead Exemptions, publication 98-1070 (Texas Comptroller)", "url": "https://comptroller.texas.gov/taxes/property-tax/docs/98-1070.pdf" }, { "title": "Appraisal Protests and Appeals (Texas Comptroller)", "url": "https://comptroller.texas.gov/taxes/property-tax/protests/" } ] }, "utah": { "name": "Utah", "code": "UT", "article": "https://payotte.com/usa/utah/property-tax", "answer": "Utah values property at fair market value as of January 1, and a primary residence gets a 45% exemption so owners pay tax on 55% of the value; in Salt Lake City tax area 01A the 2025 rate is 0.924% of taxable value, or $2,541 on a $500,000 home. Apply to the county board of equalization by the later of September 15 or 45 days after the valuation notice.", "assessment_basis": "County assessor values property each year at fair market value as of January 1 (Utah Code 59-2-103); taxable value is market value minus the residential exemption; each taxing entity sets a rate by tax area; the county auditor mails a Notice of Valuation and Tax Changes by July 22.", "effective_rate_text": "Salt Lake City tax area 01A, 2025: 0.924% (0.009240) of taxable value; $2,541.00 on a $500,000 home after the 45% exemption (taxable value $275,000), $4,620.00 without it.", "homestead_exemption": "45% exemption of the value of residential property, so 55% is taxed (Utah Code 59-2-103(3)); one primary residence per household (a tenant's home can also qualify for the owner), up to one acre per residential unit, part-year homes qualify if used as residential for 183 or more consecutive days. After a change of ownership return a signed Residential Property Declaration within 90 days of the notice; first application deadline the later of September 15 or 45 days after the valuation notice; some counties require an application first.", "assessment_cap": "None found in the sources read; Utah limits each taxing entity's revenue (certified rates raise about the same revenue as the prior year apart from new growth, and entities that want more must hold a Truth in Taxation hearing).", "appeal_body": "County board of equalization, then the State Tax Commission", "appeal_deadline": "On or before the later of September 15 or the last day of the 45-day period beginning on the valuation notice date (notice mailed by July 22); the board decides within 60 days", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Utah Code § 59-2-103, rate of assessment, residential property (Utah Legislature)", "url": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S103.html" }, { "title": "Utah Code § 59-2-103.5, procedures to obtain a residential exemption (Utah Legislature)", "url": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S103.5.html" }, { "title": "Utah Code § 59-2-1004, appeal to the county board of equalization (Utah Legislature)", "url": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S1004.html" } ] }, "vermont": { "name": "Vermont", "code": "VT", "article": "https://payotte.com/usa/vermont/property-tax", "answer": "A Vermont property tax bill adds a municipal tax and a statewide education tax, and filing a homestead declaration each year gives your principal home the lower homestead education rate; in Burlington for FY2027 the rates are 1.5489 (homestead education) and 0.9097 (municipal) per $100 of listed value. In Burlington, file a written grievance with the Assessor's Office by May 15, then appeal to the Board of Tax Appeals within 14 days of the decision letter.", "assessment_basis": "Local listers or an assessor appraise each property at fair market value as of April 1 (Burlington's listed values were set as of April 1, 2021, so listed values can differ from sale prices). Tax = listed value / 100 x (education rate + municipal rate + local agreement). Fiscal years run July 1 to June 30.", "effective_rate_text": "Burlington FY2027 per $100 of listed value: education homestead 1.5489 (nonhomestead 1.5154), municipal 0.9097, local agreement 0.0004; $9,836.00 on a $400,000 homestead, about 2.459% of listed value. Statewide nonhomestead education rate $1.643 for FY2027.", "homestead_exemption": null, "assessment_cap": null, "appeal_body": "Municipal Board of Assessors (written grievance to the Assessor's Office in Burlington), then the Board of Tax Appeals, then the Vermont Department of Taxes or Superior Court", "appeal_deadline": "Burlington: grievance by May 15, 2026 (online form reopens February 2027); 14 days from the date of the decision letter to appeal to the Board of Tax Appeals; then 30 days to appeal to the Department of Taxes or Superior Court", "appeal_answer": "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.", "note": "No fixed-dollar homestead exemption in the sources read: a homestead declaration (Form HS-122, due April 15; late to October 15 with a penalty of up to 3% or 8% of the education tax) gives the homestead education rate, plus an income-based property tax credit (up to $5,600 education and $2,400 municipal; income under $115,400 for tax year 2025). No statewide assessment cap found.", "sources": [ { "title": "Homestead Declaration (Vermont Department of Taxes)", "url": "https://tax.vermont.gov/property/homestead-declaration" }, { "title": "Education Property Tax Rates, FY2027 (Vermont Department of Taxes)", "url": "https://tax.vermont.gov/ed-rates" }, { "title": "Assessment (Vermont Department of Taxes)", "url": "https://tax.vermont.gov/property-owners/understanding-property-taxes/assessment" } ] }, "virginia": { "name": "Virginia", "code": "VA", "article": "https://payotte.com/usa/virginia/property-tax", "answer": "Virginia requires real estate to be assessed at 100% of fair market value, and each county and city sets its own rate; Arlington County's rate is $1.053 per $100 of assessed value, about $9,297 a year on the county's $882,900 average residential assessment. In Arlington, request a department review by March 1 and a Board of Equalization hearing by April 15.", "assessment_basis": "Real estate must be assessed at 100% of fair market value (Va. Const. art. X, sec. 2; Code 58.1-3201); Arlington assesses every property each year as of January 1 and mails notices each January. Tax = assessed value / 100 x rate.", "effective_rate_text": "Arlington County: $1.053 per $100 of assessed value adopted April 22, 2026 (up from $1.033); about $9,297 a year on the $882,900 average residential assessment, billed in two installments due June 15 and October 5.", "homestead_exemption": null, "assessment_cap": "No limit on one home's assessment found; when assessments would raise a locality's total real estate tax by 1 percent or more, the locality must lower its rate so the levy rises no more than 1 percent unless it holds a separate public hearing (58.1-3321); new construction excluded.", "appeal_body": "Arlington Department of Real Estate Assessments (review), then the Board of Equalization, then Circuit Court", "appeal_deadline": "Arlington: March 1 (March 2 in 2026) for department review; April 15 for the Board of Equalization; court application within three years of the last day of the tax year or within one year of the assessment, whichever is later", "appeal_answer": "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.", "note": "No general homestead exemption on the Arlington pages; targeted programs exist (Real Estate Tax Relief Program for owners 65+ or disabled, income limit $105,937 for 2025, file by November 15; disabled veterans; surviving spouses of service members killed in action). Appeal details are for Arlington.", "sources": [ { "title": "Constitution of Virginia, Article X, Section 2, Assessments (Virginia General Assembly)", "url": "https://law.lis.virginia.gov/constitution/article10/section2/" }, { "title": "Code of Virginia § 58.1-3201, What real estate to be taxed (Virginia General Assembly)", "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3201/" }, { "title": "Code of Virginia § 58.1-3321, Effect on rate when assessment results in tax increase (Virginia General Assembly)", "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter33/section58.1-3321/" } ] }, "washington": { "name": "Washington", "code": "WA", "article": "https://payotte.com/usa/washington/property-tax", "answer": "Washington counties value homes at 100% of market value as of January 1 and there is no general homestead exemption; in Seattle the King County Assessor's 2026 rate is $9.90845 per $1,000 of assessed value, or $8,253.74 on the $833,000 median home. File a petition with the county Board of Equalization by July 1 or 30 days after the notice, whichever is later.", "assessment_basis": "County assessor values property at 100% of true and fair value as of January 1 each year (RCW 84.40.020, 84.40.030), using sales of the property or similar properties within the past five years and cost or income methods in some cases. Tax = assessed value / 1,000 x total levy rate.", "effective_rate_text": "Seattle (King County levy code 0010) 2026: $9.90845 per $1,000 of assessed value, $8,253.74 on the $833,000 median assessed value, about 0.99% (2025: $7,943.77).", "homestead_exemption": null, "assessment_cap": "No cap on assessed value; combined levies may not exceed 1% of true and fair value unless voters approve more (RCW 84.52.050), and a district's regular levy may grow by the limit factor (101% or 100% plus inflation, whichever is lower, for districts of 10,000 or more) plus new construction (RCW 84.55.010); this limits district revenue, not an individual bill.", "appeal_body": "County Board of Equalization", "appeal_deadline": "July 1 or 30 days after the notice, whichever is later (a county may allow up to 60 days); King County 2026 calendar lists July 1", "appeal_answer": "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.", "note": "No general homestead exemption: senior, disabled and certain veteran exemptions (age 61+, income thresholds by county; King County 2024-2026 thresholds $60,000, $72,000, $84,000, rising for 2027-2029) and deferrals (age 60+) exist; apply through the county assessor.", "sources": [ { "title": "Property tax (Washington Department of Revenue)", "url": "https://dor.wa.gov/taxes-rates/property-tax" }, { "title": "RCW 84.40.030, one hundred percent of true and fair value (Washington Legislature)", "url": "https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.030" }, { "title": "RCW 84.40.038, petition to the county board of equalization (Washington Legislature)", "url": "https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.038" } ] }, "west-virginia": { "name": "West Virginia", "code": "WV", "article": "https://payotte.com/usa/west-virginia/property-tax", "answer": "West Virginia assesses homes at 60% of market value, set each year as of July 1, and owner-occupied homes are Class II; for the fiscal year ending June 30, 2027 the Class II levy in Charleston is $1.609 per $100 of assessed value. Owners 65 or older or permanently and totally disabled can exempt the first $20,000 of assessed value (apply to the assessor before December 1), and you must appear before the Board of Equalization and Review, which sits by February 1.", "assessment_basis": "County assessor estimates market value and multiplies by 60% to get the assessed value, set each year as of July 1 (W. Va. Code 11-3-1); homes are reassessed every year. Tax = market value x 60% x levy rate / 100. Class II (owner-occupied residential) is two times Class I; levies are set by the Legislature, county board of education, county commission and city council.", "effective_rate_text": "Charleston (Kanawha County) Class II, fiscal year ending June 30, 2027: $1.609 per $100 of assessed value (160.90 cents); $1,930.80 on a $200,000 home, about 0.97% of market value. Statewide average Class II levy for tax year 2025: $1.21 per $100.", "homestead_exemption": "First $20,000 of assessed value exempt for owner-occupants 65 or older (age reached on or before June 30 after the July 1 assessment date) or permanently and totally disabled, with two years of West Virginia residency (11-6B-3); veterans rated 90% to 100% disabled may qualify. Apply to the county assessor before December 1 to qualify for the next tax year; carries over unless status changes; removed on sale unless the new owner qualifies.", "assessment_cap": "No percentage cap on assessed value; the owner must be notified by January 15 when the assessor raises the assessed value by more than 110% of last year's and by more than $1,000, but a missed notice does not void the increase.", "appeal_body": "County commission sitting as the Board of Equalization and Review, then the Office of Tax Appeals", "appeal_deadline": "Board sits no later than February 1 and adjourns no later than the end of February (11-3-24); a taxpayer who fails to apply there waives the right to challenge that year's list except by appeal to the Office of Tax Appeals", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Rates of Levy 2026-2027 Fiscal Year, Kanawha County and cities (West Virginia State Auditor)", "url": "https://www.wvsao.gov/localgovernment/" }, { "title": "W. Va. Code §§ 11-6B-2 and 11-6B-3, homestead exemption (West Virginia Legislature)", "url": "https://code.wvlegislature.gov/11-6B-3/" }, { "title": "W. Va. Code § 11-3-24, board of equalization and review (West Virginia Legislature)", "url": "https://code.wvlegislature.gov/11-3-24/" } ] }, "wisconsin": { "name": "Wisconsin", "code": "WI", "article": "https://payotte.com/usa/wisconsin/property-tax", "answer": "Wisconsin assessors value homes at full market value as of January 1; for the 2025 levy the Department of Revenue reports an average effective rate of 2.078% in the city of Milwaukee versus 1.338% statewide. Give the board of review notice at least 48 hours before its first meeting, which falls in a 45-day period starting the fourth Monday of April, then file a written objection within the first two hours of that meeting.", "assessment_basis": "Assessor values real property at full value ordinarily obtained at private sale, using recent arm's-length sales of the property and comparable property (70.32), as of the close of January 1 each year (70.10); the owner must be notified of a changed assessment. Each taxing body then levies its share.", "effective_rate_text": "City of Milwaukee 2025 levy: gross rate 2.239%, effective rate 2.078% after the school levy credit (Milwaukee County 1.896%; Wisconsin statewide 1.338%); about $4,320.16 on the $207,900 median home value (Census), a DOR average rate.", "homestead_exemption": null, "assessment_cap": null, "appeal_body": "Municipal board of review, then excessive assessment claim with the municipality and court", "appeal_deadline": "Board meets once a year during a 45-day period beginning the fourth Monday of April (April 27 in 2026); notice to the clerk at least 48 hours before its first meeting; written objection within the first two hours of the first meeting; excessive assessment claim served by January 31 of the year the tax is payable", "appeal_answer": "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.", "note": "No homestead exemption on assessed value in the sections read; relief comes as credits on the bill (school levy credit, first dollar credit, lottery and gaming credit for owner-occupied principal dwellings, apply by January 31 to the treasurer) and an income-tax homestead credit (household income under $24,680 for 2025, maximum $1,168). No assessment cap in the article.", "sources": [ { "title": "Wisconsin Statutes § 70.10, assessment date (Wisconsin Legislature)", "url": "https://docs.legis.wisconsin.gov/document/statutes/70.10" }, { "title": "Wisconsin Statutes § 70.47, board of review proceedings (Wisconsin Legislature)", "url": "https://docs.legis.wisconsin.gov/document/statutes/70.47" }, { "title": "Wisconsin Statutes §§ 74.11 and 74.87, dates for payment (Wisconsin Legislature)", "url": "https://docs.legis.wisconsin.gov/document/statutes/74.11" } ] }, "wyoming": { "name": "Wyoming", "code": "WY", "article": "https://payotte.com/usa/wyoming/property-tax", "answer": "Wyoming values each home at market value every year and taxes 9.5% of it; the Laramie County 2025 sheet gives 70.54 mills for Cheyenne's main school district, and owner-occupants can claim a 25% exemption on the first $1 million of value. Appeal by filing a statement of reasons with the county assessor within 30 days of the date on your assessment schedule.", "assessment_basis": "County assessor values property each year as of January 1 at fair market value (W.S. 39-13-103); taxable value is 9.5% of fair market value for homes. Tax = fair market value x 9.5% x mills / 1,000. Assessment schedules mailed on or before the fourth Monday in April.", "effective_rate_text": "Cheyenne (Laramie County main school district 0150), 2025: 70.54 mills (17.54 county general); $2,680.52 on a $400,000 home without exemption (about 0.67% of market value) and $2,010.39 with the 25% exemption (about 0.50%).", "homestead_exemption": "Homeowner exemption (W.S. 39-11-105(a)(xlvi)): 25% of fair market value of a single-family home and improved land, on the first $1,000,000 of value; must live there at least 8 months a year (from tax year 2026); file the Wyoming Residential Owner-Occupied Affidavit online with the Department of Revenue. Long-term homeowner exemption: 50% on the first $3,000,000 for owners 65 or older who paid Wyoming residential property tax for 25 years (repealed effective July 1, 2027); claim date March 1; not both exemptions in the same year.", "assessment_cap": "Increase limit exemption: any assessed-value increase above the prior year's value plus 4% is exempt (W.S. 39-11-105(a)(xliii)-(xliv)); does not apply to new construction or additions or if you acquired the property during the prior calendar year.", "appeal_body": "County assessor (statement of reasons), then the county board of equalization", "appeal_deadline": "Within 30 days of the date on the assessment schedule; county board gives written findings by October 1", "appeal_answer": "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.", "note": null, "sources": [ { "title": "Wyoming Statutes, Title 39 (Taxation and Revenue), §§ 39-11-105, 39-13-103, 39-13-107, 39-13-108, 39-13-109 (Wyoming Legislative Service Office, compilation of May 2026)", "url": "https://wyoleg.gov/statutes/compress/title39.pdf" }, { "title": "Wyoming Homeowner and Long Term Homeowner Claim (Wyoming Department of Revenue, Property Tax Division)", "url": "https://ptd.wyo.gov/OWNEROCC" }, { "title": "2025 Mill Levies for Laramie County, Wyoming (Laramie County Assessor)", "url": "https://www.laramiecountywy.gov/files/sharedassets/public/v/2/assessor/documents/mill-levy/25milevywall.pdf" } ] } } }