Property-tax appeal deadlines by state
Appeal windows are short and missing one costs a full year. Below are the deadline rules we have sourced so far, state by state — your assessment notice is always the controlling document.
| State | Deadline rule (sourced) | First hearing body |
|---|---|---|
| Alabama | 30 days after receiving written notice of valuation, by written protest filed with the county Board of Equalization (Code of Alabama 1975, Sections 40-3-20, 40-3-24 and 40-3-25, per the Alabama Department of Revenue) | County Board of Equalization (BOE); further appeal to Circuit Court |
| Alaska | Within 30 days after the date of mailing of the notice of assessment, submit a written appeal specifying grounds to the assessor (Alaska Statutes 29.45.190(b)); otherwise the right of appeal ceases unless the Board of Equalization finds the taxpayer was unable to comply | Municipal Board of Equalization (the governing body sitting as the board, or an appointed board, under AS 29.45.200); further appeal to the Superior Court |
| Arizona | 60 days (A.R.S. 42-16052, via source report; the report's table does not state the trigger event the 60 days runs from - confirm before publishing) | — |
| Arkansas | On or before the third Monday in August of each year, in person or by letter or petition to the secretary of the County Board of Equalization (Arkansas DFA appeal guidance); a further appeal to the County Court must be filed by the second Monday in October (Ark. Code Ann. 26-27-318(c)(1)) | County Board of Equalization; further appeal to the County Court |
| California | File July 2-September 15; November 30 if no assessment notice was received by August 1; varies by county (Cal. Rev. & Tax Code 1603(b), via source report) | — |
| Colorado | June - filing-season month only, from the source report's month-by-month deadline calendar summary; the report states no exact day or statutory rule for Colorado, so the full rule must be confirmed before publishing | — |
| Connecticut | February 20 - date given in the source report's deadline calendar summary; the report states no full statutory rule for Connecticut, so confirm before publishing | — |
| Delaware | Deadlines are county-set - there is no single statewide date. New Castle County: file written notice of appeal with the Board prior to March 15 (9 Del. C. 8311(a)), and the county Board of Assessment Review's current rules accept annual appeal forms from January 1 up to March 15. Check your own county's published notice for its window | County Board of Assessment Review (one board for each county: New Castle, Kent and Sussex); further appeal to the Superior Court |
| Florida | 25 days after the TRIM notice is mailed (Fla. Stat. 194.011(3)(d)); TRIM notices are typically mailed in mid-August, putting the deadline around September | Value Adjustment Board (VAB) |
| Georgia | 45 days from the date of the assessment notice (O.C.G.A. 48-5-311(e)(2)(A)); in Fulton County the 2026 deadline was July 31 | Board of Equalization |
| Hawaii | December 31 in Kauai County only - county-specific date from the source report's deadline calendar summary; no statewide rule is stated in the report, so all other Hawaii counties are unverified | — |
| Idaho | On or before the end of the county's normal business hours on the fourth Monday of June for an assessment on the property roll; the fourth Monday of November for an assessment on the subsequent property roll (Idaho Code 63-501A) | County Board of Equalization (the county commissioners sitting as the board, Idaho Code 63-501); further appeal to the Idaho Board of Tax Appeals or the district court (Idaho Code 63-511) |
| Illinois | Non-Cook County: 30 calendar days after the assessment list is published. Cook County: each township opens for Board of Review appeals for roughly 30 days on a township-by-township schedule | Cook County Board of Review (Cook County); escalation to the Property Tax Appeal Board (PTAB) or Circuit Court |
| Indiana | For real property, file Form 130 with the township or county assessor by June 15 of the assessment year if the notice of assessment (Form 11) was mailed before May 1 of the assessment year; if the notice was mailed on or after May 1, by June 15 of the year the tax statement is mailed (IC 6-1.1-15-1.1(b)) | County Property Tax Assessment Board of Appeals (PTABOA); further appeal to the Indiana Board of Tax Review (IBTR), then the Indiana Tax Court |
| Iowa | File a written protest with the local board of review on or after April 2, to and including April 30, of the year of the assessment (Iowa Code 441.37(1)); in a county under a federal or gubernatorial disaster declaration the filing period extends to May 1 through June 5 | Local board of review (city or county); further appeal to the district court |
| Kansas | Give notice of appeal to the county appraiser within 30 days after the date of mailing of the valuation notice for real property (valuation notices are mailed on or before March 1); on or before May 15 for personal property (K.S.A. 79-1448) | Informal meeting with the county appraiser (a required first step); then the county hearing officer or panel, or the State Board of Tax Appeals (BOTA) Small Claims and Expedited Hearings Division |
| Kentucky | First request a conference with the Property Valuation Administrator (PVA) before or during the tax-roll inspection period - 13 days beginning the first Monday in May (KRS 133.045, KRS 133.120). If still aggrieved, file the appeal with the county clerk no later than one workday following the conclusion of the inspection period; the Department of Revenue may extend the deadline by up to 25 days in a county | County Board of Assessment Appeals (local board); further appeal to the Kentucky Board of Tax Appeals |
| Louisiana | Outside Orleans Parish: the assessor exposes the assessment lists for public inspection for a 15-day period beginning no earlier than August 15 and ending no later than September 15, with the parish setting the exact dates; a complaint to the parish Board of Review requires notice to the board at least 7 days before its public hearing (R.S. 47:1992). Orleans Parish runs a separate, earlier schedule published by its assessor and Board of Review | Parish Board of Review (the parish governing authority); further appeal to the Louisiana Tax Commission, then to the district court |
| Maine | File a written application for abatement with the municipal assessors within 185 days from the date of commitment of the tax (36 M.R.S. 841); the 185-day deadline is jurisdictional and cannot be waived | Municipal assessors (first application); appeal to the local Board of Assessment Review, or to the county commissioners where the town has no board; nonresidential property valued at $1,000,000 or more goes to the State Board of Property Tax Review |
| Maryland | Submit a written appeal to the Supervisor of Assessments on or before 45 days from the date of the notice of assessment (Md. Code, Tax-Property Article 14-502); a new owner who took title after January 1 may appeal within 60 days of the transfer | Supervisor of Assessments (SDAT, first level); then the county Property Tax Assessment Appeals Board (PTAAB); then the Maryland Tax Court |
| Massachusetts | File an abatement application (State Tax Form 128) with the local board of assessors on or before the due date for payment of the first installment of the actual tax bill (G.L. c. 59, 59) - usually February 1 in communities that bill quarterly, and usually November 1, or 30 days after the bills are mailed if later, in communities that bill semi-annually | Local board of assessors; appeal to the Massachusetts Appellate Tax Board within three months of the assessors' decision or deemed denial |
| Michigan | Commercial property: May 31, by petition to the Michigan Tax Tribunal (MCL 205.735a(6)). The source report sources the commercial deadline only; no residential deadline is covered | Michigan Tax Tribunal (commercial petitions) |
| Minnesota | Appeal to the Local Board of Appeal and Equalization at its meeting scheduled between April 1 and May 31 of the valuation year (the date, time and place are printed on the valuation notice; Minn. Stat. 274.01), then to the County Board of Appeal and Equalization in June; alternatively or afterwards, petition the Minnesota Tax Court by April 30 of the year in which the taxes are payable (Minn. Stat. 278.01) | Local Board of Appeal and Equalization, then County Board of Appeal and Equalization; or the Minnesota Tax Court (Small Claims or Regular Division) |
| Mississippi | File a written objection with the Clerk of the Board of Supervisors while the assessment rolls are open for public inspection in July, and no later than the Board of Supervisors' equalization meeting beginning the first Monday in August (Miss. Code 27-35-89 and 27-35-93); a person who fails to file objections is concluded by the assessment, with narrow statutory exceptions | County Board of Supervisors, sitting as the board of equalization; further appeal to the circuit court |
| Missouri | Appeal to the county Board of Equalization before the second Monday in July; a further appeal (Complaint for Review of Assessment) must be filed with the State Tax Commission on or before September 30 of the year of assessment or within 30 days of the Board of Equalization's decision, whichever is later (State Tax Commission filing guidance) | County Board of Equalization; then the State Tax Commission of Missouri |
| Montana | File an appeal with the County Tax Appeal Board within 30 days of the date on the Department of Revenue's notice of classification and appraisal, or within 30 days after receiving the Department's decision following an informal review on Form AB-26 (Montana Tax Appeal Board guidance; MCA 15-7-102, 15-15-102) | County Tax Appeal Board; further appeal to the Montana Tax Appeal Board (MTAB) within 30 days of receipt of the county board's decision, then district court review |
| Nebraska | Sign and file a written protest (Form 422) with the county clerk after completion of the real property assessment roll and on or before June 30 (Neb. Rev. Stat. 77-1502); the county board of equalization meets to decide protests from June 1 to July 25 | County Board of Equalization; further appeal to the Nebraska Tax Equalization and Review Commission (TERC) |
| Nevada | January 15 - date given in the source report's deadline calendar summary; the report states no full statutory rule for Nevada, so confirm before publishing | — |
| New Hampshire | Written abatement application to the municipal selectmen or assessors by March 1 following the notice of tax (the final tax bill), and not afterward (RSA 76:16). | Municipal selectmen or board of assessors; on denial (or no decision by July 1), the taxpayer elects either the NH Board of Tax and Land Appeals (RSA 76:16-a) or Superior Court (RSA 76:17) — not both — by September 1 following the notice of tax. |
| New Jersey | April 1; May 1 in a year when a revaluation/reassessment is implemented; January 15 in Burlington, Gloucester and Monmouth counties | County Board of Taxation; New Jersey Tax Court for appeals involving assessments over $1M |
| New Mexico | Petition of protest filed with the county assessor on or before the later of April 1 of the tax year or 30 days after the assessor mails the notice of valuation (in all other cases, 30 days after mailing) (NMSA 1978, Section 7-38-24(B)). | County Valuation Protests Board (the assessor schedules the hearing and gives at least 15 days certified-mail notice); an adverse board decision may be appealed to district court within 30 days of the board order (per the NM Taxation and Revenue Department protest pamphlet). |
| New York | File Form RP-524 (Complaint on Real Property Assessment) with the assessor or Board of Assessment Review so it is RECEIVED by Grievance Day — the fourth Tuesday in May in most communities (shared-assessor municipalities may set a date up to the second Tuesday in June; Suffolk third Tuesday in May; Westchester third Tuesday in June). | Local Board of Assessment Review; then judicial review by Small Claims Assessment Review (SCAR, eligible owner-occupied 1-3 family homes) or tax certiorari in Supreme Court, started within 30 days of the filing of the final assessment roll or notice of filing, whichever is later. |
| North Carolina | Request a hearing before the county Board of Equalization and Review in writing or by personal appearance BEFORE the board adjourns (N.C.G.S. 105-322(g)(2)). The board first meets between the first Monday in April and the first Monday in May; in non-revaluation years it generally completes duties by the third Monday after its first meeting and may not sit past July 1; in revaluation years it may sit to December 1. | County Board of Equalization and Review; then the North Carolina Property Tax Commission (state-level appeal). |
| North Dakota | Value appeals run through the boards of equalization (city/township in April, County Board of Equalization within the first 10 days of June, State Board of Equalization the second Tuesday of August). The formal backstop is an abatement application filed in duplicate with the county auditor on or before November 1 of the year following the year the tax becomes delinquent (N.D.C.C. 57-23-04). | Local and county Boards of Equalization, then the State Board of Equalization (you must have appeared before BOTH the city and county boards to be heard by the State Board); abatements are heard by the Board of County Commissioners, with appeal to district court. |
| Ohio | March 31 of the year following the tax year (Ohio Rev. Code 5715.19(A)(1)) | County Board of Revision |
| Oklahoma | Written protest to the county assessor (OTC Form 974) within 30 calendar days from the date the notice of increase in valuation was mailed (68 O.S. Sec. 2876). If the value did not change from the prior year, a protest may still be filed on or before the first Monday in April. | County assessor informal hearing first (written decision follows); then the County Board of Equalization on OTC Form 976 filed within 15 calendar days of the date the assessor decision is mailed (one copy to the assessor, one to the board/county clerk); then district court within 30 days of the board order mailing (Sec. 2880.1). |
| Oregon | Petition to the county Property Value Appeals Board filed with the county clerk during the period after tax statements are mailed (late October) and ending December 31 (next business day if Dec 31 is a weekend or holiday) (ORS 309.100). | County Property Value Appeals Board (formerly BOPTA), which hears appeals between the first Monday in February and April 15; then the Magistrate Division of the Oregon Tax Court on written complaint within 30 days after the board order is mailed. |
| Pennsylvania | September 1 (a county deadline may be no earlier than August 1; also 40 days from a change-of-value notice) (53 Pa.C.S. 8844) | — |
| Rhode Island | Appeal filed in the local office of tax assessment on or before November 15 of each year, but not less than 90 days after the date the first tax payment is due (R.I.G.L. 44-5-26(a), as amended 2025). | Local tax assessor first (decision due by December 31); then the local tax board of review — filed within 30 days after the assessor decision notice, or by January 31 if the assessor does not decide by December 31; then Superior Court within 30 days of the board written decision (per the RI Division of Municipal Finance). |
| South Carolina | In a year with an assessment notice, give the county assessor written notice of objection within 90 days after the assessor mails the property tax assessment notice (S.C. Code 12-60-2510(A)(3)). In a year with no notice, an appeal may be filed in writing at any time; one filed before the first penalty date (January 15) applies to that tax year, later ones to the succeeding year. | County assessor conference first (12-60-2520); then the County Board of Assessment Appeals — appeal within 30 days after the assessor response (12-60-2530); then a contested case hearing before the Administrative Law Court requested within 30 days after the board written decision (12-60-2540). |
| South Dakota | Appeal to the local board of equalization first — notify its clerk no later than the Thursday preceding the third Monday in March (SDCL 10-11-16). Appeal the local board decision to the county board of equalization by written notice to the county auditor on or before the first Tuesday in April (SDCL 10-11-23; postmark counts). | Local (township/municipal) Board of Equalization, then the County Board of Equalization (meets the second Tuesday in April, in session up to three weeks, SDCL 10-11-25); then elect ONE of: the Office of Hearing Examiners (notice by the third Friday in May, SDCL 10-11-42) or circuit court (within 30 days of the published/served notice of the county board decision, SDCL 10-11-44). |
| Tennessee | File a complaint with the County Board of Equalization, which convenes June 1 each year (May 1 in Shelby County); the filing deadline is the date stated on the change-of-assessment notice (Tenn. Code Ann. 67-5-508) — typically mid-June in a reappraisal year. Missing the county board makes the assessment final (reasonable-cause relief at the State Board is narrow). | County Board of Equalization (67-5-1407); then the State Board of Equalization by the later of August 1 of the tax year or 45 days after notice of the county board action was sent (67-5-1412(e)); then judicial review in chancery/circuit court within 60 days of the State Board final order (67-5-1511). |
| Texas | May 15 or 30 days after the appraisal district delivers the notice of appraised value, whichever is later (Tex. Tax Code 41.44(a)(1)) | Appraisal Review Board (ARB); binding arbitration or district court beyond the board |
| Utah | Application to the county board of equalization on or before the LATER of September 15 of the current year or the last day of a 45-day period beginning the day the county auditor provides the valuation notice (Utah Code 59-2-1004(3)). | County Board of Equalization (the county commission), which must decide within 60 days of the application; then the Utah State Tax Commission (Form TC-194), with further review in district court. |
| Vermont | Grieve in writing to the town listers (or assessor) within the town 14-day grievance window that runs from the mailing of the Change of Appraisal notice (32 V.S.A. 4221); grievance dates are set by each town, generally June-August. The listers mail their decision notice by June 9 (32 V.S.A. 4224). | Town listers first; then the town Board of Civil Authority — written appeal lodged with the town clerk within 14 days after the date of the listers decision notice (32 V.S.A. 4404(a)); then, within 30 days, elect either the Director of Property Valuation and Review or Superior Court. |
| Virginia | Deadlines are set by each locality, not by a single statewide date: first take the administrative appeal to the assessor/commissioner of the revenue by the date on your assessment notice; then file with the local Board of Equalization by the locality deadline (for example, Prince William County: July 1, 2026; Fauquier County: June 17, 2026). | Assessor administrative review; then the Board of Equalization of real estate assessments (Va. Code 58.1-3370 et seq.); then circuit court under Va. Code 58.1-3984. |
| Washington | July 1 or 30 days after the assessment notice, whichever is later; some counties allow 60 days | Washington State Board of Tax Appeals (state appeal body referenced in the source report); the report does not detail the county first-level board by name - verify |
| West Virginia | Apply for relief while the county commission sits as the Board of Equalization and Review: it must meet not later than February 1 of the tax year and adjourn sine die by the last day of February (W. Va. Code 11-3-24(a)). A written protest may be filed with the clerk of the county commission or the Office of Tax Appeals not later than February 20 of the tax year, and an appeal petition to the Office of Tax Appeals is due by March 31 (W. Va. Code 11-3-25b). | County Commission sitting as the Board of Equalization and Review; then the West Virginia Office of Tax Appeals (valuation appeals), with judicial review in circuit court. Classification/taxability protests run separately: written objections to the assessor, certification to the State Tax Commissioner, then Office of Tax Appeals review within 30 days of the ruling notice (11-3-24a). |
| Wisconsin | Municipal Board of Review: give the board clerk written or oral notice of intent to object at least 48 hours before the board first scheduled meeting, and file the written objection within the first 2 hours of that meeting (Wis. Stat. 70.47(7)(a); waivers exist for good cause during the first 2 hours and for extraordinary circumstances up to the end of the session). The board meets annually in the 45-day period beginning the fourth Monday of April, at least 7 days after Open Book closes. | Municipal Board of Review; then certiorari review in circuit court (the board written-objection step is a prerequisite — no court may question a valuation that was not objected to before the board). |
| Wyoming | File a written statement with the county assessor specifying why the assessment is incorrect not later than 30 days after the date the assessment schedule was properly sent (postmark or electronic transmission date controls) (W.S. 39-13-109(b)(i)). Assessment schedules are mailed on or before the fourth Monday in April (W.S. 39-13-103(b)(vii)). | County Board of Equalization (the county commissioners), which must issue written findings by October 1; then the Wyoming State Board of Equalization on notice of appeal within 30 days after the county decision is entered or mailed, whichever is later; then district court. |
Most deadlines cluster between February and September, with outliers — Ohio allows until March 31 of the following year, California windows run into November. A multi-state portfolio therefore has a filing season in most months, not one annual crunch.
Every state
Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming
Rules are compiled from public sources cited on each state page and are general information, not legal advice. Where we have not yet verified a state's rule, the state page says so plainly.
See what your deadline and your numbers say
The check is free and uses your own numbers — no score invented from data we do not have. If your worksheet shows no indicated saving, we will tell you not to buy a packet.