Property tax appeal deadlines
Once your assessment notice arrives, most states allow you only a short period to challenge the value. Miss that date and the value holds for the year. Look up your state's date, then add it to your calendar.
States that set one filing date statewide
State law sets one appeal date in these states. A later date may apply in certain cases, including revaluation years and late-mailed notices; each date's rule identifies those cases. In most other states, the count starts when your notice of value is mailed.
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APPEAL BY3RD MON OF AUG
The third Monday in August
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APPEAL BYSEP 30
The first-level decision starts a 45-calendar-day period for a second-level appeal; full-year appeals are due September 30.
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APPEAL BYAPR 1
The deadline is April 1. For a municipal revaluation or reassessment, use May 1 instead. In Burlington, Gloucester and Monmouth Counties, the date is January 15.
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APPEAL BYDEC 31
If December 31 comes on a weekend or holiday, the deadline moves to the next working day.
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APPEAL BYMAY 15
You must file by whichever comes later: May 15 or 30 days following the appraisal district's notice.
Each calendar file repeats every year and reminds you two weeks before the date.
Appeal deadlines and filing locations by state
| State | Deadline | Where to file | Applies | Source |
|---|---|---|---|---|
| Alabama | 30 days after written valuation notice | File with County Board of Equalization | Statewide | revenue.alabama.gov |
| Alaska | 30 days after receiving the assessment notice | File with Local Board of Equalization | Statewide | commerce.alaska.gov |
| Arizona | 60 days after Notice of Value mailing | File with County Assessor, then Board of Equalization | Statewide | azdor.gov |
| Arkansas | Third Monday in August | File with County Board of Equalization | Statewide | dfa.arkansas.gov Calendar file |
| California | September 15, or November 30 if no notices | File with County assessment appeals board | Statewide | California State Board of Equalization |
| Colorado | 30 days after board decision is mailed | File with County board of equalization | Statewide | coloradojudicial.gov |
| Connecticut | February 20 | File with Local board of assessment appeals | Statewide | cga.ct.gov |
| Delaware | Each year, under county notice and appeal rules | File with County, under county appeal rules | Set locally | legis.delaware.gov |
| District of Columbia | September 30 for full-year appeals | File with Office of Tax and Revenue | Statewide | Real Property Tax Appeals Commission Calendar file |
| Florida | 25 days after the TRIM notice is mailed | File with County Value Adjustment Board clerk | Statewide | Florida Department of Revenue |
| Georgia | 45 days after the notice was sent | File with County Board of Tax Assessors | Statewide | dor.georgia.gov |
| Hawaii | January 15 in Honolulu | File with County Board of Review | Set locally, e.g. Honolulu | realproperty.honolulu.gov |
| Idaho | The BOE decision starts the clock: 30 days after it is mailed or pronounced at hearing. | File with County Board of Equalization | Statewide | bta.idaho.gov |
| Illinois | Set by each county board of review | File with County board of review | Set locally | tax.illinois.gov |
| Indiana | June 15, tied to the mailing date of Form 11 | File with Township or county assessor | Statewide | forms.in.gov |
| Iowa | April 30 | File with Local board of review | Statewide | revenue.iowa.gov |
| Kansas | 30 days after valuation notice is mailed | File with County appraiser's office | Statewide | ksrevenue.gov |
| Kentucky | One working day after inspection period closes | File with Local board of assessment appeals | Statewide | Kentucky Department of Revenue |
| Louisiana | 7 days before the hearing | File with Parish Board of Review | Statewide | stax.latax.la.gov |
| Maine | 60 days after notice of the decision | File with Municipal board of assessment review | Statewide | legislature.maine.gov |
| Maryland | 45 days of the notice date | File with Local assessment office (Supervisor of Assessments) | Statewide | dat.maryland.gov |
| Massachusetts | First installment due date, generally February 1 | File with Local board of assessors | Statewide | Mass.gov |
| Michigan | July 31 for the Michigan Tax Tribunal | File with Local March Board of Review | Statewide | michigan.gov |
| Minnesota | Tax court petition by April 30 | File with Local board of appeal and equalization | Statewide | house.mn.gov |
| Mississippi | First Monday in August | File with County Board of Supervisors | Statewide | dor.ms.gov |
| Missouri | September 30 or 30 days after board decision | File with County Board of Equalization | Statewide | stc.mo.gov |
| Montana | 30 days from the date on appraisal notice | File with County Tax Appeal Board | Statewide | revenue.mt.gov |
| Nebraska | June 30 | File with County board of equalization | Statewide | revenue.nebraska.gov |
| Nevada | Usually January, during county filing period | File with County Board of Equalization | Statewide | tax.nv.gov |
| New Hampshire | March 1 or 2 months after tax notice | File with Municipality (Manchester: Board of Assessors) | Statewide | btla.nh.gov |
| New Jersey | April 1, or May 1 if revaluation | File with County Board of Taxation | Statewide | nj.gov Calendar file |
| New Mexico | See the source | File with County assessor | Statewide | nmlegis.gov |
| New York | Grievance Day, typically fourth Tuesday in May | File with Local municipality grievance board | Statewide | New York State Department of Taxation and Finance |
| North Carolina | 30 days after board decision (state commission appeal) | File with County Board of Equalization and Review | Statewide | ncdor.gov |
| North Dakota | The County board meets during the first 10 days of June. | File with Township or city board of equalization | Statewide | tax.nd.gov |
| Ohio | March 31 (window January 1 to March 31) | File with County Board of Revision | Statewide | tax.ohio.gov |
| Oklahoma | 15 calendar days after decision is mailed | File with County board of equalization | Statewide | oklahoma.gov |
| Oregon | December 31 | File with County property value appeals board | Statewide | oregon.gov Calendar file |
| Pennsylvania | September 1; 40 days after changed notice | File with County board of assessment appeals | Statewide | palegis.us |
| Rhode Island | 30 days after assessor's decision | File with Local tax assessor's office | Set locally | municipalfinance.ri.gov |
| South Carolina | 90 days after assessment or denial notice | File with SCDOR division that issued it | Statewide | dor.sc.gov |
| South Dakota | March 12 (mid-March), postmark counts | File with Local board of equalization clerk | Statewide | dor.sd.gov |
| Tennessee | August 1 or 45 days after notice | File with County board of equalization | Statewide | comptroller.tn.gov |
| Texas | May 15 or 30 days after notice, later | File with Appraisal review board | Statewide | Texas Comptroller Calendar file |
| Utah | Generally September 15 | File with County Board of Equalization | Statewide | tax.utah.gov |
| Vermont | 14 days after grievance decision is mailed | File with Town Board of Civil Authority | Statewide | tax.vermont.gov |
| Virginia | June 30 each tax year | File with Board of Equalization | Set locally, e.g. Virginia Beach | assessor.virginiabeach.gov |
| Washington | Use the later of July 1 and 30 days after notice. | File with County board of equalization | Statewide | dor.wa.gov |
| West Virginia | February 28; further appeal by March 31 | File with County board of equalization and review | Statewide | tax.wv.gov |
| Wisconsin | Notify clerk 48 hours before first meeting | File with Local Board of Review | Statewide | revenue.wi.gov |
| Wyoming | 30 days after assessment notice date or postmark | File with County board of equalization | Statewide | taxappeals.state.wy.us |
Is an appeal worthwhile?
An appeal benefits you when the county sets your home's value above the amount it would sell for. Using the property tax appeal savings estimator, you can see what a lower value would save each year at your county's rate.