You need the last day to appeal your assessment
If you think your home value, property record, classification, or exemption decision is wrong, do not wait for the tax bill to arrive.
In many states, the appeal deadline is tied to the assessment notice, notice of value, local board meeting, or county publication date. In some places, the deadline is only 14, 30, 45, or 60 days from a notice.
This page gives state-by-state deadline basics. It is not a substitute for the deadline printed on your notice or posted by your county assessor, appraisal district, board of review, or appeal board.
Last checked: May 16, 2026. Deadlines can change by tax year, county, city, reassessment cycle, disaster extension, local ordinance, mailing date, or board schedule.
The deadline on your notice matters most
A state may have a general rule, but your actual deadline may come from a local notice. Look for words such as notice of value, assessment notice, proposed assessment, TRIM notice, board of review, board of equalization, or petition deadline.
If your notice gives a date, treat that date as urgent. If you are not sure, call the office listed on the notice and ask how to file a value or assessment appeal for the current tax year.
Property tax appeal deadline basics by state
The table below gives a starting point. It is written carefully because many deadlines are local. Use the source link for your state, then confirm with your county or local office before filing.
| State | Deadline basic | Where to verify |
|---|---|---|
| Alabama | Written protest is generally due within 30 days after written notice of valuation. | Alabama DOR |
| Alaska | Appeals are local. Many municipalities use a short window after the assessment notice, often 30 days. Check the borough or city notice. | Anchorage appeal page |
| Arizona | Real property appeal petitions are generally due within 60 days of the Notice of Value mailing date. | Arizona DOR |
| Arkansas | County Board of Equalization appeal hearings generally must be scheduled by the third Monday in August. | Arkansas DFA |
| California | Regular county appeal periods usually run July 2 to September 15, or July 2 to November 30 in counties that do not mail secured-roll notices by August 1. County schedules must be checked each year. | California BOE |
| Colorado | Colorado uses a short county assessor protest period in the spring. The exact date depends on the notice, county process, and appeal level. | Colorado DOLA |
| Connecticut | Many towns require Board of Assessment Appeals applications by February 20. Some towns have an extension to March 20. Confirm with the town assessor. | Connecticut assessors |
| Delaware | Deadlines are county-based. New Castle, Kent, and Sussex may use different filing windows, especially during reassessment years. | New Castle guide |
| Florida | Value Adjustment Board petitions are filed with the county VAB clerk. The deadline is tied to the notice process and is commonly printed on the TRIM notice. Verify with the county clerk. | Florida DOR VAB |
| Georgia | Appeals are generally due within 45 days from the date the assessment notice was sent. | Georgia DOR |
| Hawaii | Hawaii property tax is county-based. Honolulu, Maui, Hawaii County, and Kauai use different appeal dates. | Honolulu appeals |
| Idaho | Appeals to the county Board of Equalization are generally due by the fourth Monday in June. | Idaho Tax Commission |
| Illinois | Deadlines are set by county boards of review and are often tied to local assessment publication. Contact the county board for the exact date. | Illinois DOR |
| Indiana | Use Form 130 and the deadline shown by the notice or DLGF calendar. Timing can depend on when the notice was mailed. | Indiana DLGF |
| Iowa | Local Board of Review protests generally run April 2 through April 30. Some disaster situations may have different rules. | Iowa PAAB |
| Kansas | An equalization appeal is generally due within 30 days of the Notice of Value mailing date. Kansas also has a payment-under-protest path. | Kansas DOR |
| Kentucky | The appeal path begins with a PVA conference during the county inspection period. The inspection period is usually in May, but county dates must be checked. | Kentucky DOR |
| Louisiana | Parish open-roll and Board of Review deadlines vary. Check the parish assessor and the Louisiana Tax Commission process. | Louisiana Tax Commission |
| Maine | Municipal abatement applications are generally due within 185 days of the commitment date. | Maine abatement form |
| Maryland | Assessment appeals are generally due within 45 days of the assessment notice date. | Maryland SDAT |
| Massachusetts | Abatement applications are due by the due date for the first actual tax bill installment. In many quarterly-billing communities, that is February 1. | Massachusetts DLS |
| Michigan | The March Board of Review is the key local value appeal step for many homeowners. The local notice controls meeting dates and written protest rules. | Michigan Treasury |
| Minnesota | Local and county Board of Appeal and Equalization dates are shown on the valuation notice. Tax Court has a separate deadline, so check the notice and county. | Minnesota DOR |
| Mississippi | Assessment-roll protests are handled locally, often during county equalization after the rolls are presented. Watch county assessor and board notices. | Mississippi DOR |
| Missouri | County Board of Equalization appeals are usually due before the second Monday in July. State Tax Commission appeals are generally due by September 30 or 30 days after final Board of Equalization action, whichever is later. | Missouri STC |
| Montana | Informal review requests are generally due within 30 days of the classification and appraisal notice. County tax appeal deadlines also depend on the notice or decision date. | Montana DOR |
| Nebraska | Real property valuation protests are generally filed after the assessment roll and on or before June 30. Later notices may carry a separate deadline. | Nebraska DOR |
| Nevada | County Board of Equalization petitions for the secured roll are generally due January 15. Other property types or notice situations may have different dates. | Nevada Taxation |
| New Hampshire | Most owners start with a local abatement request after the final tax bill. The local and state appeal dates depend on the municipality and appeal path. | New Hampshire DRA |
| New Jersey | Appeals are generally due by April 1, or May 1 in revaluation or reassessment years. Some notices may create a 45-day-from-mailing rule. | New Jersey Taxation |
| New Mexico | Property value protests are generally tied to the Notice of Value and often use a 30-day notice window. File with the county assessor or proper state process. | New Mexico Taxation |
| New York | Most communities use Grievance Day on the fourth Tuesday in May. New York City, Nassau County, and some other places use different dates. | New York Tax |
| North Carolina | County Board of Equalization and Review deadlines vary. Further appeal to the Property Tax Commission is generally due within 30 days after the local board decision is mailed. | North Carolina DOR |
| North Dakota | Local township or city boards meet in early April, followed by county boards. Start with the local assessor notice and meeting schedule. | North Dakota Tax |
| Ohio | Board of Revision complaints are commonly filed between January 1 and March 31 for the prior tax year. Confirm with the county auditor or board. | Ohio Taxation |
| Oklahoma | Informal protest starts with the county assessor. If no value was changed, the protest is generally due by the first Monday in April. Formal Board of Equalization appeal after an assessor decision can be as short as 15 calendar days. | Oklahoma form |
| Oregon | County Property Value Appeals Board petitions are generally due by December 31. | Oregon DOR |
| Pennsylvania | There is no single statewide county assessment appeal deadline. Counties set their own annual appeal windows. | Philadelphia BRT |
| Rhode Island | Appeals usually start with the local assessor within 90 days from the first tax payment due date. Later local board timing depends on the assessor decision. | Rhode Island local form |
| South Carolina | Written protests are generally due within 90 days of the assessment notice or denial. If no assessment notice was sent, the deadline may run from the tax notice mailing. | South Carolina DOR |
| South Dakota | Notice of appeal to the local board is generally due by the Thursday before the third Monday in March. | South Dakota law |
| Tennessee | County boards generally convene June 1. A state appeal is generally due by August 1 or within 45 days of county board action, whichever is later. | Tennessee Comptroller |
| Texas | Protest deadline is generally May 15 or 30 days after the appraisal district mails the notice of appraised value, whichever is later. | Texas Comptroller |
| Utah | County Board of Equalization appeals are generally due by September 15, or 45 days from the valuation notice mailing if that is later. | Utah Tax Commission |
| Vermont | Vermont deadlines are town-based. Start with the lister grievance deadline in your town. Later Board of Civil Authority appeals have a short statutory window. | VLCT deadlines |
| Virginia | Real estate assessment appeals are local. County and city deadlines vary by reassessment cycle, office review process, and Board of Equalization schedule. | Arlington example |
| Washington | County Board of Equalization petitions are generally due by July 1 or within 30 days of a value-change notice, unless a county has adopted a longer local rule. | Washington DOR |
| West Virginia | Protests go to the county commission sitting as the Board of Equalization and Review, which begins meeting for this purpose on February 1. County schedules matter. | West Virginia Tax |
| Wisconsin | There is no single statewide date. Each municipality has Open Book and Board of Review dates. The local board schedule controls. | Wisconsin DOR |
| Wyoming | Appeals are generally filed with the county assessor within 30 days from the date of the assessment notice. | Wyoming DOR |
Why a state table is only the starting point
Property tax appeals are not handled the same way in every state. Some states use a statewide deadline. Others leave most of the timing to counties, towns, boroughs, appraisal districts, or boards of review.
Even within one state, a normal annual assessment, a countywide reassessment, a supplemental notice, an omitted property notice, a disaster reassessment, or an exemption denial can have a different deadline.
Local rule: If the state source says to contact your county, do that before assuming the date in a general article applies to you.
What to check before you file
Before you write an appeal, gather the facts that show why the assessment may be wrong. An appeal is usually about evidence, not frustration with the tax bill.
- Your assessment notice or notice of value.
- Your parcel number, account number, or tax map number.
- Your property record card from the assessor or appraisal district.
- Photos showing condition problems, damage, wrong measurements, or unfinished areas.
- Recent sales of similar nearby homes, if allowed by your local process.
- A recent appraisal, closing statement, repair estimate, or inspection report, if relevant.
- Any exemption denial letter, classification notice, or special assessment notice.
- Proof of filing, mailing, upload confirmation, or receipt.
An appeal is not the same as property tax relief
Many people use the word appeal when they really need a different process. These are not the same thing.
| Term | What it usually means |
|---|---|
| Assessment appeal | You challenge the assessed value, classification, property record, or sometimes a denial. You usually need evidence and must meet a short deadline. |
| Exemption | A program may remove part of the value from taxation or reduce the taxable amount if you meet the rules. |
| Freeze | A program may limit future increases in assessed value or taxes. It may depend on age, income, disability, ownership, or local adoption. |
| Deferral or postponement | A program may delay payment. It can create a lien, interest, repayment duty, or estate issue. Read the official terms carefully. |
| Rebate, refund, or credit | A separate program may return money, reduce a state tax bill, or provide a credit after you apply. It is not usually a value appeal. |
If your problem is a missed exemption, denied relief application, or tax bill you cannot pay, also read the related guide on property tax appeals and the guide explaining exemptions, freezes, deferrals, and rebates.
If you are close to the deadline
Move quickly. Do not spend days trying to make the appeal perfect if the filing window is about to close.
- Call the assessor, appraisal district, clerk, or appeal board and ask how to file on time.
- Ask whether online filing, hand delivery, postmark, receipt date, or business-day rules apply.
- File the required form first, then add evidence if the rules allow later evidence.
- Save proof that you filed before the deadline.
- Keep paying attention to the tax bill. In many places, taxes may still be due while an appeal is pending.
If you already missed the appeal date
Do not assume there is nothing you can do. But also do not assume a late appeal will be accepted.
Ask the official office whether your state or county has any late-filing option, good-cause rule, correction process, clerical-error process, disaster provision, omitted-property rule, or payment-under-protest route. These rules are narrow and local.
Important: Missing a value appeal deadline may mean you have to wait until the next assessment cycle. If a tax sale, lien, foreclosure notice, or legal deadline is involved, contact the tax collector or treasurer right away and consider legal aid.
If your appeal is denied
A denial is not always the end of the process. Many states allow another step, such as a state tax commission, property tax appeal board, tax court, superior court, or administrative appeal. Those next deadlines can be short.
Read the decision letter carefully. Look for:
- the date the decision was mailed or issued;
- the next board, court, or agency;
- the number of days to appeal;
- whether a filing fee is required;
- whether you must use a specific form; and
- whether the next appeal is limited to the evidence already submitted.
At the next level, the process may become more formal. If the amount is large or the issue is legal, consider contacting a qualified local professional or legal-aid office.
Independent editorial note
Property Tax Relief Guide is an independent information site. It is not a government agency, law firm, tax office, assessor, appraiser, or appeal company.
This guide was prepared from official state, county, local, revenue department, tax commission, assessor, and appeal-board sources, with high-trust local government sources used where state rules depend on county or municipal action. Rules and deadlines can change. Before filing, confirm the current deadline, form, and filing method with the official office that handles your property.
This article is general information. It is not legal, tax, financial, appraisal, or government-agency advice.