National reference
Property tax appeal deadlines by state
✓ Verified August 2026 against official county pages.
Two things trip people up. First, the word: Texans protest, New Yorkers grieve, most everyone else appeals. Second, the deadline is often a formula tied to when your notice mails — not a fixed date — and counties extend them mid-season more often than you'd think. The rules below are the statewide baseline; your county page has this year's resolved date.
| State | What it's called | The deadline rule | |
|---|---|---|---|
| Alabama | appeal | File a written appeal with your county Board of Equalization within 30 days of the date on your valuation notice | Counties → |
| Alaska | appeal | Appeal to your borough's Board of Equalization within 30 days of the assessment notice — in Anchorage, notices mail in January and the deadline lands in early February | Counties → |
| Arizona | appeal | File a Petition for Review with your county assessor within 60 days of the day your Notice of Value was mailed — notices mail by March 1, a year ahead of the taxes they set | Counties → |
| Arkansas | appeal | Request a hearing with your county Board of Equalization by the third Monday in August; the board convenes August 1 | Counties → |
| California | appeal | File with your county's Assessment Appeals Board during the regular filing period — July 2 through September 15 or November 30, depending on the county | Counties → |
| Colorado | appeal | File your protest with the county assessor between May 1 and June 8 — counties using the alternate procedure (like Denver) extend the deadline to November 15 | Counties → |
| Connecticut | appeal | File a written appeal with your town's Board of Assessment Appeals by February 20 (March 20 where the town extended it); hearings follow in March–April | Counties → |
| Delaware | appeal | File a written appeal with your county's assessment office within its posted window — generally about 30 days from an assessment notice, with annual appeal periods for standing values | Counties → |
| Florida | appeal | Petition your county's Value Adjustment Board within 25 days of the day the TRIM notice mails. TRIM notices mail in August, so most counties' petition deadlines land in September. | Counties → |
| Georgia | appeal | File a written appeal with your County Board of Tax Assessors within 45 days of the date on your Annual Notice of Assessment | Counties → |
| Hawaii | appeal | Appeal to your county's Board of Review during its window — on Oahu, December 15 through January 15, after assessment notices mail | Counties → |
| Idaho | appeal | Appeal to your county Board of Equalization by the fourth Monday of June, right after assessment notices mail in early June | Counties → |
| Illinois | appeal | Appeal to your assessor and county Board of Review during your township or county's filing window — generally about 30 days from when the assessment notices publish | Counties → |
| Indiana | appeal | File Form 130 with your assessor by June 15 of the year you receive a Form 11 assessment notice — or June 15 of the following year if no Form 11 was mailed | Counties → |
| Iowa | appeal | Protest to your local Board of Review between April 2 and April 30; the board sits in May | Counties → |
| Kansas | appeal | Request an informal hearing with your county appraiser within 30 days of the valuation notice's mailing date (notices mail late February–early March) | Counties → |
| Kentucky | appeal | Hold a conference with your county PVA during the Open Inspection Period — 13 days from the first Monday in May — then, if unresolved, file with the county Board of Assessment Appeals through the county clerk | Counties → |
| Louisiana | appeal | Contest your value during the parish's 15-day open-rolls inspection window (August–September, dates set per parish), then appeal to the parish Board of Review and on to the Louisiana Tax Commission | Counties → |
| Maine | abatement | File a written abatement application with your municipal assessor within 185 days of the town's tax commitment date | Counties → |
| Maryland | appeal | Appeal within 45 days of the date on your SDAT assessment notice — notices mail in late December in your area's triennial year | Counties → |
| Massachusetts | abatement | File an abatement application with your Board of Assessors within 30 days of the actual tax bill's issue — in most quarterly communities that means early February | Counties → |
| Michigan | appeal | Protest to your local March Board of Review (hearings begin the second Monday in March) — mandatory first step — then appeal to the Michigan Tax Tribunal by July 31 if needed | Counties → |
| Minnesota | appeal | Start with the assessor, then your Local Board of Appeal and Equalization (spring, dates on the notice), the County Board in June — or petition Minnesota Tax Court directly by April 30 of the year the taxes are payable | Counties → |
| Mississippi | appeal | File a written objection with the county Board of Supervisors when the land rolls open — the board equalizes at its August meeting, with the first Monday of August as the anchor date | Counties → |
| Missouri | appeal | Appeal to your county Board of Equalization by the second Monday in July (windows vary slightly by county), after an informal review with the assessor; the State Tax Commission is the next step by September 30 | Counties → |
| Montana | appeal | Within 30 days of the date on your classification and appraisal notice: file Form AB-26 for an informal DOR review, or appeal directly to your County Tax Appeal Board via the county clerk | Counties → |
| Nebraska | appeal | File a written protest (Form 422) with your county clerk for the county board of equalization between June 1 and June 30 | Counties → |
| Nevada | appeal | Petition your County Board of Equalization by January 15, after the December assessment notice | Counties → |
| New Hampshire | abatement | Apply to your town's assessors for an abatement by March 1 following the final tax bill; if denied (or unanswered by July 1), appeal to the BTLA or superior court by September 1 | Counties → |
| New Jersey | appeal | Petition your County Board of Taxation by April 1 (May 1 in districts with a municipal-wide revaluation or reassessment that year) | Counties → |
| New Mexico | appeal | Protest to your county assessor within 30 days of the day your Notice of Value was mailed (notices mail in April in most counties) | Counties → |
| New York | grievance | File your grievance (form RP-524) with your town's Board of Assessment Review by Grievance Day — the fourth Tuesday in May in most towns. NYC and Nassau run their own earlier calendars | Counties → |
| North Carolina | appeal | Request an informal review with the county assessor, then appeal to the county Board of Equalization and Review before it adjourns — the board convenes each spring and each county publishes its own adjournment deadline | Counties → |
| North Dakota | appeal | Take your case up the equalization ladder: the local board of equalization in April, the county board in June — starting with the assessor when your notice arrives | Counties → |
| Ohio | appeal | File a Complaint Against the Valuation (form DTE 1) with your county Board of Revision between January 1 and March 31 of the year after the tax year | Counties → |
| Oklahoma | appeal | File with the county assessor within 30 days of your valuation-increase notice; unresolved protests go to the county Board of Equalization | Counties → |
| Oregon | appeal | Petition your county's Property Value Appeals Board (formerly BOPTA) by December 31, filed with the county clerk | Counties → |
| Pennsylvania | appeal | File with your county Board of Assessment Appeals by the county's annual deadline — commonly August 1 or September 1 for the following tax year; Allegheny and Philadelphia set their own dates | Counties → |
| Rhode Island | appeal | File with your town's tax assessor within 90 days of the first quarterly payment's due date; appeal the assessor's decision to the Board of Tax Assessment Review within 30 days | Counties → |
| South Carolina | appeal | Appeal to your county assessor within 90 days of the date on an assessment notice; in years without a notice, file a written objection before the first penalty date | Counties → |
| South Dakota | appeal | Appeal to your local board of equalization by mid-March (local boards meet the third week of March; county boards follow in April), after the March 1 assessment notice | Counties → |
| Tennessee | appeal | Appeal to your county Board of Equalization, which convenes June 1 — if you skip it, the value becomes final; the State Board of Equalization takes further appeals by August 1 or 45 days after the county decision | Counties → |
| Texas | protest | File your protest by May 15 or 30 days after your Notice of Appraised Value is delivered — whichever is later | Counties → |
| Utah | appeal | Appeal to your county Board of Equalization by September 15, after the late-July valuation notice | Counties → |
| Vermont | grievance | Grieve to your town's listers during the spring grievance period; appeal their decision in writing to the Board of Civil Authority within 14 days, via the town clerk | Counties → |
| Virginia | appeal | Ask the local assessor for an office review, then appeal to your locality's Board of Equalization by its posted deadline (dates are set locally, keyed to the reassessment effective date) | Counties → |
| Washington | appeal | Petition your county Board of Equalization by the later of July 1 or 30 days after your value notice mails (up to 60 days in counties that extended it, including King County) | Counties → |
| West Virginia | appeal | Appeal to the county commission sitting as the Board of Equalization and Review, which meets in February — file on the county's late-January/February schedule | Counties → |
| Wisconsin | appeal | Talk to the assessor at Open Book, then file a written objection and appear at your municipality's Board of Review — sessions run in a 45-day window from the fourth Monday of April, mostly late May to mid-June | Counties → |
| Wyoming | appeal | File a written statement with your county assessor within 30 days of the mail date on your Notice of Value (mailed by the fourth Monday of April) | Counties → |