Property tax appeal deadlines by state
Most states give you between 25 and 90 days after the assessment notice is mailed, and some use fixed dates such as Texas’s May 15 or Ohio’s March 31; miss the deadline and you usually wait a year.
Data as of 20 Oct 2026 · primary sources listed belowBy Appealmetrics Research · Updated 20 Oct 2026 · How we check facts
Deadlines by state
The table gives each state’s rule for the first appeal. Counties publish the exact date, and most notices print it; your county page shows the date once the county publishes it.
| State | Deadline | First appeal to |
|---|---|---|
| Alabama | 30 days after the county's final newspaper notice of values, or after a mailed notice of an increase | County Board of Equalization |
| Alaska | 30 days after the assessment notice is mailed | Municipal Board of Equalization |
| Arizona | 60 days after the Notice of Value is mailed | County Assessor |
| Arkansas | the third Monday in August | County Equalization Board |
| California | September 15, or November 30 in counties that do not mail value notices to every owner by August 1 | Assessment Appeals Board |
| Colorado | June 8 for the protest to the assessor | County Assessor, then County Board of Equalization |
| Connecticut | February 20 (March 20 where the town has a grand list extension) | Board of Assessment Appeals |
| Delaware | March 15 in New Castle County and March 31 in Kent and Sussex | County Board of Assessment Review |
| District of Columbia | April 1 | Office of Tax and Revenue, Real Property Assessment Division |
| Florida | 25 days after the TRIM notice is mailed | Value Adjustment Board |
| Georgia | 45 days after the assessment notice is mailed | County Board of Equalization |
| Hawaii | January 15 in Honolulu, December 31 in Kauaʻi, and April 9 in Maui and Hawaiʻi County | Board of Review |
| Idaho | the fourth Monday of June | County Board of Equalization |
| Illinois | 30 days after the township assessment list is published (Cook County uses township filing windows) | County Board of Review |
| Indiana | June 15 when the Form 11 notice was mailed before May 1 | County Property Tax Assessment Board of Appeals, after an informal meeting with the assessor |
| Iowa | April 30, in the April 2–30 filing window | Local Board of Review, after an optional informal review with the assessor April 2–25 |
| Kansas | 30 days after the valuation notice is mailed | County Appraiser, then BOTA Small Claims and Expedited Hearings Division |
| Kentucky | one workday after the 13-day tax roll inspection period that starts the first Monday in May, after a conference with the PVA | County Board of Assessment Appeals |
| Louisiana | set by the parish's 15-day public inspection period between August 15 and September 15 (Orleans: July 15 to August 15) | Parish Board of Review |
| Maine | 185 days after the tax commitment date | Municipal Assessors, then the local Board of Assessment Review |
| Maryland | 45 days after the reassessment notice | SDAT Supervisor of Assessments |
| Massachusetts | the due date of the first actual tax bill installment, generally February 1 | Board of Assessors |
| Michigan | the March Board of Review session, which starts the second Monday in March | March Board of Review |
| Minnesota | the local board of appeal and equalization meeting, held between April 1 and May 31 | Local Board of Appeal and Equalization |
| Mississippi | the board of supervisors' August meeting, which begins the first Monday in August | County Board of Supervisors |
| Missouri | the second Monday in July | County Board of Equalization |
| Montana | 30 days after the date on the Classification and Appraisal Notice | County Tax Appeal Board |
| Nebraska | June 30 | County Board of Equalization |
| Nevada | January 15 | County Board of Equalization |
| New Hampshire | March 1 after the final tax bill | Selectmen or Assessing Officials |
| New Jersey | April 1, or 45 days after assessment notices are mailed if later (January 15 in Burlington, Gloucester and Monmouth) | County Board of Taxation |
| New Mexico | 30 days after the notice of valuation is mailed | County Valuation Protests Board |
| New York | grievance day, usually the fourth Tuesday in May (New York City: March 15 for Class 1) | Board of Assessment Review |
| North Carolina | the date the county Board of Equalization and Review adjourns, usually in spring | County Board of Equalization and Review |
| North Dakota | the local board of equalization meeting in April | City or Township Board of Equalization |
| Ohio | March 31 of the year after the tax year | County Board of Revision |
| Oklahoma | 30 days after the increase notice is mailed, or the first Monday in April if none was mailed | County Assessor informal hearing, then County Board of Equalization |
| Oregon | December 31, after tax statements mail in October | County Property Value Appeals Board |
| Pennsylvania | August 1 in most counties (a county may set a date up to September 1), or 40 days after a change-of-assessment notice | County Board of Assessment Appeals |
| Rhode Island | November 15, and at least 90 days after the first tax payment is due | Local Tax Assessor, then Local Tax Board of Review |
| South Carolina | 90 days after the assessment notice is mailed | County Assessor, then County Board of Assessment Appeals |
| South Dakota | the Thursday before the third Monday in March | Local Board of Equalization |
| Tennessee | the last day the county board of equalization hears appeals, set by each county after the board convenes June 1 | County Board of Equalization |
| Texas | May 15 or 30 days after the appraisal notice is mailed, whichever is later | Appraisal Review Board |
| Utah | September 15 or 45 days after the valuation notice is mailed, whichever is later | County Board of Equalization |
| Vermont | grievance day on the Change of Appraisal notice, about 14 days after it is mailed | Town Listers, then Board of Civil Authority |
| Virginia | the date set by local ordinance and printed on the assessment notice | Local Board of Equalization |
| Washington | July 1 or 30 days after the Change of Value Notice is mailed, whichever is later (60 days in some counties, such as King) | County Board of Equalization |
| West Virginia | February 20 | County Commission sitting as Board of Equalization and Review |
| Wisconsin | 48 hours before the Board of Review's first meeting, usually in spring, for the notice of intent to object | Municipal Board of Review |
| Wyoming | 30 days after the date on the assessment schedule | County Board of Equalization |
How to read a “days after the notice” rule
Count from the date the notice was mailed, not the day it arrived. The Texas Comptroller warns about this explicitly for the 30-day rule. When the last day falls on a weekend or holiday, most states move it to the next business day, but don’t count on it; file early.
If you missed it
Factual errors can sometimes be corrected outside the window (Texas has separate correction motions in ch. 25), but a value disagreement usually waits for next year’s notice. Set a reminder for when notices mail in your state; the table above includes it.
Look up your county’s deadline and forms
Harris County, TX · Miami-Dade County, FL · Fulton County, GA · Franklin County, OH · King County, WA · Allegheny County, PA · Los Angeles County, CA · Kings County, NY · Cook County, IL · Maricopa County, AZ · All states and counties
Check whether yours is over-assessed
Free. We compare your home with recent sales of similar homes nearby (in Texas, with comparable homes on the district’s roll) and tell you whether an appeal is worth filing.
By checking an address you agree to the Terms and Privacy Policy. We keep an address only if you add it to a dashboard; we never sell it.
Related guides
- Tex. Tax Code ch. 41, local review (protests, §41.43(b)(3) unequal appraisal, §41.44 deadline, §41.461 evidence)
- Texas Comptroller, property tax protests and appeals
- Fla. Stat. §194.011, petitions and evidence exchange
- Georgia DOR, property tax FAQ (40% of fair market value; 45 days to appeal)
- Ohio Rev. Code 5715.19, complaints and counter-complaints to the board of revision
- RCW 84.40.038, petition deadline
- 53 Pa.C.S. ch. 88, Consolidated County Assessment Law (§8844 appeals)
- California BOE, Publication 30, Residential Property Assessment Appeals
- New York ORPTS, grievance procedures