Data study · 2026
Property Tax Appeal Laws by State
Every US state and the District of Columbia sets its own rules for challenging a property assessment — a different assessment ratio, a different deadline, even a different word for the process. We compiled all 51 jurisdictions into one sortable reference. Free to use and cite; please link back to this page.
29
of 51 jurisdictions tax the full market value (100% ratio); 22 tax only a fraction.
4%
the lowest assessment ratio in the country — South Carolina. A low ratio hides how your bill really tracks market value.
4
different words states use for the same thing: 43 say “Appeal”, 5 say “Protest”, 2 say “Grievance”, 1 say “Petition”.
Why it matters: the assessment ratio determines how a market-value error translates into an over-assessment, and the deadline determines whether you can act on it at all. A homeowner in a 25%-ratio state and one in a 100%-ratio state read their notices completely differently — which is exactly why so many people can’t tell whether they’re overpaying.
51 of 51 jurisdictions
| Term used | Filing deadline | Typical window | Governing statute | ||
|---|---|---|---|---|---|
| Alabama | 10% | Appeal | Within 30 days of the valuation notice (typically by June/July) | May - July | Ala. Code § 40-7-25 (assessment); § 40-3-25 (appeal) |
| Alaska | 100% | Appeal | Within 30 days of the assessment notice (varies by borough) | January - April | Alaska Stat. § 29.45.190 (appeals to board of equalization) |
| Arizona | 100% | Appeal | Within 60 days of the Notice of Value mailing | February - April | Ariz. Rev. Stat. § 42-16051 et seq. |
| Arkansas | 20% | Appeal | On or before the third Monday in August | July - August | Ark. Code § 26-27-317 (equalization board appeals) |
| California | 100% | Appeal | September 15 to November 30 (county-dependent) | July - November | Cal. Rev. & Tax. Code § 1603 (Proposition 13) |
| Colorado | 7% | Appeal | On or before June 8 | May - June | Colo. Rev. Stat. § 39-5-122 (protests and appeals) |
| Connecticut | 70% | Appeal | February 20 (Board of Assessment Appeals) | February - March | Conn. Gen. Stat. § 12-111 (board of assessment appeals) |
| Delaware | 100% | Appeal | Varies by county (typically 30 days after notice) | March - May | Del. Code tit. 9 (county boards of assessment review) |
| District of Columbia | 100% | Appeal | April 1 (first-level appeal of the annual assessment) | March - April | D.C. Code § 47-825.01a (assessment appeals) |
| Florida | 100% | Petition | Within 25 days of the TRIM notice (typically mid-September) | August - September | Fla. Stat. § 194.011 (VAB petitions) |
| Georgia | 40% | Appeal | Within 45 days of the annual assessment notice | April - June | Ga. Code § 48-5-311 (appeals to board of equalization) |
| Hawaii | 100% | Appeal | January 15 (county-dependent) | December - January | Haw. Rev. Stat. § 232-1 et seq. (county real property tax appeals) |
| Idaho | 100% | Appeal | Fourth Monday in June | May - June | Idaho Code § 63-501A (appeals to board of equalization) |
| Illinois | 33% | Appeal | Within 30 days of publication (varies by township/county) | Varies by township | 35 ILCS 200/16-55 (board of review); Cook County classification ordinance |
| Indiana | 100% | Appeal | June 15 (following the assessment notice) | April - June | Ind. Code § 6-1.1-15 (assessment review and appeals) |
| Iowa | 100% | Protest | April 30 (protest to local board of review) | April - May | Iowa Code § 441.37 (protest to board of review) |
| Kansas | 12% | Appeal | Within 30 days of the valuation notice | March - April | Kan. Stat. § 79-1448 (equalization appeals) |
| Kentucky | 100% | Appeal | During the annual open inspection period (typically mid-May) | May | Ky. Rev. Stat. § 133.120 (appeals of assessments) |
| Louisiana | 10% | Appeal | During the public inspection period (typically August/September) | August - September | La. Rev. Stat. § 47:1992 (public exposure and review of assessments) |
| Maine | 100% | Appeal | Within 185 days of the commitment of taxes | Varies by municipality | Me. Rev. Stat. tit. 36, § 843 (abatement appeals) |
| Maryland | 100% | Appeal | Within 45 days of the Notice of Assessment | January - February | Md. Code, Tax-Prop. § 14-502 (appeals) |
| Massachusetts | 100% | Appeal | February 1 (abatement application deadline) | January - February | Mass. Gen. Laws ch. 59, § 59 (abatement applications) |
| Michigan | 50% | Appeal | March (local Board of Review); protest required to appeal further | February - March | Mich. Comp. Laws § 211.30 (board of review) |
| Minnesota | 100% | Appeal | Spring Local Board of Appeal; Tax Court by April 30 of following year | April - May | Minn. Stat. § 274.01 (local board of appeal and equalization) |
| Mississippi | 10% | Appeal | First Monday in August (objection to board of supervisors) | July - August | Miss. Code § 27-35-89 (objections to assessment) |
| Missouri | 19% | Appeal | Second Monday in July (board of equalization) | May - July | Mo. Rev. Stat. § 137.385 (appeals to board of equalization) |
| Montana | 100% | Appeal | Within 30 days of the classification and appraisal notice | Varies (reappraisal cycle) | Mont. Code § 15-15-102 (appeals to county tax appeal board) |
| Nebraska | 100% | Protest | June 30 (protest to county board of equalization) | June | Neb. Rev. Stat. § 77-1502 (protests to county board of equalization) |
| Nevada | 35% | Appeal | January 15 (appeal to county board of equalization) | December - January | Nev. Rev. Stat. § 361.356 (appeals to county board of equalization) |
| New Hampshire | 100% | Appeal | March 1 (abatement application after final tax bill) | December - March | N.H. Rev. Stat. § 76:16 (abatement applications) |
| New Jersey | 100% | Appeal | April 1 (or May 1 in revaluation years) | February - April | N.J. Stat. § 54:3-21 (appeals to county board of taxation) |
| New Mexico | 33% | Protest | Within 30 days of the Notice of Value | April - May | N.M. Stat. § 7-38-24 (protests of value) |
| New York | 100% | Grievance | Grievance Day (fourth Tuesday in May in most towns) | May - June | N.Y. Real Prop. Tax Law § 524 (administrative review) |
| North Carolina | 100% | Appeal | Before the Board of Equalization and Review adjourns (typically spring) | January - April | N.C. Gen. Stat. § 105-322 (board of equalization and review) |
| North Dakota | 5% | Appeal | Local board of equalization (April); appeals proceed through spring | April - June | N.D. Cent. Code § 57-11 (equalization); § 57-02-27 (true value) |
| Ohio | 35% | Appeal | March 31 (complaint to board of revision) | January - March | Ohio Rev. Code § 5715.19 (complaints against valuation) |
| Oklahoma | 11% | Protest | Within 30 calendar days of the change-of-value notice | March - April | Okla. Stat. tit. 68, § 2876 (protests to county assessor) |
| Oregon | 100% | Appeal | December 31 (petition to board of property tax appeals) | October - December | Or. Rev. Stat. § 309.100 (petitions to board of property tax appeals) |
| Pennsylvania | 100% | Appeal | August 1 or September 1 (varies by county) | July - September | 53 Pa. Stat. § 8844 (assessment appeals); county assessment law |
| Rhode Island | 100% | Appeal | Within 90 days of the first tax payment due date | Varies by municipality | R.I. Gen. Laws § 44-5-26 (petitions for relief from assessment) |
| South Carolina | 4% | Appeal | Within 90 days of the assessment notice | Varies (reassessment years) | S.C. Code § 12-60-2510 (property tax assessment appeals) |
| South Dakota | 85% | Appeal | Local board of equalization (mid-March) | March - April | S.D. Codified Laws § 10-11 (equalization and appeals) |
| Tennessee | 25% | Appeal | Local board of equalization (June); State Board thereafter | May - June | Tenn. Code § 67-5-1407 (appeals to county board of equalization) |
| Texas | 100% | Protest | May 15 (or 30 days after the notice of appraised value) | April - May | Tex. Tax Code § 41.41 (right of protest); § 41.44 (deadline) |
| Utah | 55% | Appeal | September 15 (or 45 days after the notice of value) | August - September | Utah Code § 59-2-1004 (appeals to county board of equalization) |
| Vermont | 100% | Grievance | Within 14 days of the grievance notice (grievance day) | May - June | Vt. Stat. tit. 32, § 4111 (grievances to listers) |
| Virginia | 100% | Appeal | Varies by locality (often within 30-90 days of notice) | Varies by locality | Va. Code § 58.1-3379 (boards of equalization); § 58.1-3984 (court) |
| Washington | 100% | Appeal | July 1 or within 60 days of the valuation notice | May - July | Wash. Rev. Code § 84.40.038 (petitions to board of equalization) |
| West Virginia | 60% | Appeal | February (county commission sitting as board of equalization) | January - February | W. Va. Code § 11-3-24 (review and equalization) |
| Wisconsin | 100% | Appeal | During Open Book, then Board of Review (usually spring/summer) | April - June | Wis. Stat. § 70.47 (board of review) |
| Wyoming | 10% | Appeal | Within 30 days of the assessment schedule mailing | April - May | Wyo. Stat. § 39-13-109 (appeals to county board of equalization) |
Want to know if your home is over-assessed? Check it against real county data for $4.99.
Check my propertyMethodology & sources
Figures reflect each state’s residential statutory assessment ratio and the typical/common appeal filing deadline and governing statute, compiled from state tax codes and assessor guidance. Deadlines and ratios can vary by county and change over time — always confirm with your local assessor before filing. This is general information, not legal advice.
For the full step-by-step guide for your state, see our appeals-by-state directory or the national deadline calendar.