How to read your property tax assessment notice
Find three things on your notice: the market value the assessor gave your home (each state labels it differently), the assessed or taxable value that comes from it, and the last day to appeal, which most notices print.
Data as of 20 Oct 2026 · primary sources listed belowBy Appealmetrics Research · Updated 20 Oct 2026 · How we check facts
The market value, under your state’s label
The figure to compare with sale prices is the assessor’s estimate of market value. Notices call it different things: “Market Value” in Texas, “Full Cash Value” in Arizona, “Fair Market Value” in Georgia. Some notices print only an assessed value, and a few states mail no notice at all, so the value first appears on the tax bill. The table below lists what a typical residential notice shows in each state.
| State | Market value label | Assessed value label | When notices mail |
|---|---|---|---|
| Alabama | Appraised Value | Assessed Value | Varies by county, typically March to May; mailed notices go mainly to properties whose value rose |
| Alaska | not shown | Assessed Value | Set by each municipality, at least 30 days before board hearings (AS 29.45.170); Anchorage mails by January 15 |
| Arizona | Full Cash Value | Limited Property Value | Before March 1 (A.R.S. §42-15101); Maricopa mails in February |
| Arkansas | Estimated Market Value | Assessed Value (20% of Market) | July (no later than ten business days after July 1), and only when the value changes (reappraisal, new construction, newly discovered property) |
| California | not shown | Total Assessed Value | Varies by county; counties that mail notices to every secured-roll owner by August 1 get a September 15 deadline, others (e.g. Los Angeles, Orange, San Diego in 2026) November 30. The tax bill (fall) may be the only notice. |
| Colorado | Actual Value | — | By May 1 every year (C.R.S. §39-5-121); in even (intervening) years it may come with the tax bill. Assessed value may not be printed on the notice. |
| Connecticut | not shown | New Assessment | After a revaluation, between the October 1 assessment date and 10 days after the grand list is signed (grand list due January 31); otherwise only when an assessment increases (C.G.S. §12-62(f), §12-55) |
| Delaware | not shown | Assessed Value | Only after a general reassessment (2024–2025 in all three counties) or a change; the annual roll is announced by newspaper notice (9 Del. C. §8312(a), §8321) |
| District of Columbia | Proposed Assessed Value | Taxable Assessment | Late February to March 1 (D.C. Code §47-824) |
| Florida | Market Value | Assessed Value | August (TRIM Notice of Proposed Property Taxes) |
| Georgia | 100% Appraised Value | 40% Assessed Value | Varies by county, usually spring to early summer; the notice prints its own date and the last day to appeal |
| Hawaii | Assessed Value | Net Taxable Value | Honolulu by December 15; Kauaʻi by December 1; Maui and Hawaiʻi County by March 15 |
| Idaho | Market Value | Net Taxable Value | By the first Monday in June (Idaho Code §63-308); counties usually mail late May to early June |
| Illinois | Fair Market Value | Assessed Value | Only when the assessment changes; Cook County mails by township on a rolling schedule through the year, other counties after the assessment list is published (often summer to fall) |
| Indiana | not shown | New Assessment Effective January 1 (Total) | Form 11 usually by April 30; otherwise the tax bill serves as notice |
| Iowa | not shown | Total Value | By April 1, when the valuation changed (Iowa Code §441.23, §441.28) |
| Kansas | Appraised Value | Assessed Value | Mid-February to early April (most counties on or near March 1) |
| Kentucky | Fair Cash Value | — | Late April, before the tax roll inspection period; sent only when the assessment changes (KRS 132.450(4)) |
| Louisiana | not shown | Assessed Value | No annual mailed notice required; assessment lists open for 15 days between August 15 and September 15 (Orleans July 15 to August 15); owner may request written notice |
| Maine | not shown | — | No statewide valuation notice; the assessed value appears on the tax bill after the municipality commits taxes (date varies by town) |
| Maryland | Total Market Value | State Taxable Assessment | Late December, to the one-third of properties reassessed that year (sample notice dated December 30) |
| Massachusetts | not shown | Assessed Value | No separate notice in most communities; the fiscal-year assessment appears on the actual tax bill (third-quarter bill where billing is quarterly) |
| Michigan | not shown | State Equalized Value (SEV) | February, at least 14 days before the March Board of Review (MCL 211.24c) |
| Minnesota | Estimated Market Value | Taxable Market Value | Spring, at least 10 days before the local board, which meets April 1 to May 31 (Minn. Stat. §273.121) |
| Mississippi | not shown | — | No routine mailed notice; equalized rolls are advertised by newspaper in July before the August board meeting (§27-35-83). A mailed notice goes only when the board raises an assessment (§27-35-89(1)). |
| Missouri | not shown | Assessed Value | Only on an increase, on or before June 15 (RSMo §137.180.1); mainly in odd-numbered reassessment years |
| Montana | Current Assessed Value | Current Taxable Value | Mid-June, when ownership, classification or value changes; every parcel in a reappraisal year |
| Nebraska | not shown | Assessed Value | On or before June 1, only to parcels whose value changed (§77-1315(2)); counties of 100,000+ also post preliminary values by January 15 (§77-1301(2)) |
| Nevada | not shown | Assessed Value | By December 18 for the next fiscal year (NRS 361.300(6)) |
| New Hampshire | not shown | — | No statutory assessment notice; deadlines run from the final tax bill (RSA 76:1-a) |
| New Jersey | not shown | Assessment | Before February 1 (N.J.S.A. 54:4-38.1(a)); by November 15 of the pretax year in Burlington, Gloucester and Monmouth |
| New Mexico | Full Value | Taxable (1/3 Full Value) | By April 1 (NMSA 7-38-20) |
| New York | not shown | Assessed Value | Outside NYC: only when the assessment rises, at least 10 days before grievance day (usually April to May). NYC: Notice of Property Value in January. |
| North Carolina | not shown | Assessed Value | Reappraisal years, January to March, before the Board of Equalization and Review first meets (G.S. 105-296(i)) |
| North Dakota | True & Full Value | — | Every parcel, at least 15 days before the local board of equalization meets in April (NDCC 57-02-53 as amended 2025) |
| Ohio | Appraised Value | Assessed Value | Varies by county; tentative values in reappraisal and update years are usually published in summer |
| Oklahoma | Fair Cash Value | Assessed Value | Only when fair cash value or taxable fair cash value increases (OTC Form 926); no statutory month |
| Oregon | Real Market Value | Assessed Value | With the property tax statement, on or before October 25 (ORS 311.250) |
| Pennsylvania | not shown | Assessed Value | Varies by county; change notices year-round, reassessment notices in the year before they take effect |
| Rhode Island | not shown | Assessed Value | After each revaluation or statistical update (every 3 years), usually in the following spring |
| South Carolina | Market Value | Taxable Value | By July 1 when market value rises $1,000 or more; in a reassessment year by October 1 of the implementation year (S.C. Code §12-60-2510(A)(1)) |
| South Dakota | Full and True Value | Total Adjusted Assessed Valuation | Every parcel, every year, by March 1 (SDCL 10-6-154) |
| Tennessee | Appraised Value | Assessed Value | Late April to May, only when the value or classification changes; at least 10 days before the county board session (Tenn. Code Ann. §67-5-508(a)(3)) |
| Texas | Market Value | Appraised Value | April to May |
| Utah | This Year's Market Value | Taxable Value | By July 22, on a uniform statewide form (Utah Code §59-2-919.1) |
| Vermont | not shown | — | May to June (Change of Appraisal notice, only when the listed value changes; at least 14 days before grievance day) |
| Virginia | not shown | Total Assessment | Varies by locality; at least 15 days before the assessor’s objection hearing (Va. Code §58.1-3330) |
| Washington | True and Fair Value | Assessed Value | Rolling through the year by county and area; not between January 15 and February 15 (RCW 84.40.045) |
| West Virginia | not shown | Assessed Value | On or before January 15, and only when assessed value rises more than 10% and by $1,000 or more (W. Va. Code §11-3-2a) |
| Wisconsin | not shown | Total | At least 15 days before the Board of Review (30 in a revaluation year), usually spring (Wis. Stat. §70.365) |
| Wyoming | Estimated Fair Market Value | Assessed Value | On or before the fourth Monday in April (W.S. 39-13-103(b)(vii)) |
The assessed and taxable value
Below the market value you will usually see an assessed value (market value × the state’s ratio) and, after caps and exemptions, a taxable value. In Texas the notice shows both the market value and the appraised value, which can be lower because of the homestead limit (Tex. Tax Code §25.19, §23.23). Michigan’s notice shows assessed value and a capped taxable value side by side (Treasury Form 1019).
The property facts
Check the description of your home against reality: living area, bedrooms and baths, year built, lot size, garage, pool and condition. A wrong square footage or an extra bathroom the house doesn’t have is the easiest correction to win, and most assessors fix factual errors at an informal review.
Last year’s value and the change
Most notices show last year’s value next to this year’s. A big jump is not by itself grounds to appeal, but it is a good reason to check the value against recent sales of similar homes.
The deadline and where to file
Most notices print the last day to appeal and who hears it: Georgia notices print the last date (O.C.G.A. §48-5-311), Florida’s TRIM notice prints the petition deadline (Fla. Stat. §200.069), and New York City’s Notice of Property Value explains how to challenge it. If yours doesn’t, use appeal deadlines by state and your county page.
Look up your county’s deadline and forms
Harris County, TX · Maricopa County, AZ · Fulton County, GA · Miami-Dade County, FL · Kings County, NY · Wayne County, MI · Los Angeles County, CA · King County, WA · 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. 25, local appraisal (§25.19 notice of appraised value)
- Tex. Tax Code ch. 23, appraisal methods (§23.01 market value, §23.23 homestead limit)
- Michigan Treasury Form 1019, Notice of Assessment, Taxable Valuation and Property Classification
- DeKalb County, GA, 2025 Annual Notice of Assessment (sample)
- Georgia DOR, property tax FAQ (40% of fair market value; 45 days to appeal)
- Fla. Stat. §200.069, TRIM notice contents
- NYC Department of Finance, Notice of Property Value
- Minnesota Department of Revenue, sample 2027 valuation notice