2025 Property Tax Appeal Deadlines: A Comprehensive Guide to All 50 States

Property taxes represent one of the largest recurring expenses for real estate owners across the United States. Whether you own commercial property or a residential home, ensuring your property is fairly assessed is critical to avoiding excessive taxation. Each state maintains its own unique system for appealing property tax assessments, with deadlines that vary significantly across jurisdictions. Missing these deadlines can result in the complete forfeiture of your right to appeal potentially unfair assessments for an entire tax year. This comprehensive guide provides property tax appeal deadlines for all 50 states to help property owners protect their rights and potentially reduce their tax burden in 2025.

Understanding Property Tax Appeals

Property tax appeals allow property owners to challenge the assessed value of their real estate if they believe it exceeds the property's fair market value. These assessments directly impact your property tax bill, making the appeal process a potentially valuable financial tool. Before diving into state-specific deadlines, it's important to understand that property tax appeals generally follow this process:

Assessment notices are issued by local tax authorities
Property owners have a limited window to file an appeal
Appeals are heard by local assessment boards or tax courts
Decisions are rendered that can reduce, maintain, or increase the assessment

The timing of these steps varies dramatically from state to state, with some deadlines occurring the year before the tax is due, while others fall within the tax year itself. Missing these critical deadlines typically bars any opportunity for relief, regardless of how unfair the assessment might be¹.

As we've documented in our article on Property Tax Appeal Success Stories, those who meet these deadlines and present compelling evidence can achieve significant reductions in their tax burden.

Alabama

In Alabama, property tax appeal deadlines vary by jurisdiction for real estate assessments. Values are typically issued between late March and early July, with appeals due 30 days after receiving the value notice. For personal property, the appeal deadline is May 1².

Alaska

Alaska property owners must file appeals within 30 days after value notices are issued, which typically occurs between January and April. This applies to both real estate and personal property assessments².

Arizona

Arizona maintains fixed deadlines for property tax appeals. For real estate, the appeal deadline is April 24. Personal property appeals must be filed by July 20².

Arkansas

In Arkansas, property owners must file tax appeals by August 15 (the third Monday in August) for both real estate and personal property assessments. Assessment notices are typically issued around July 15².

California

California's property tax appeal deadlines vary by county. For the 2024-2025 tax year, properties in Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, and Sierra counties face a September 16, 2024 deadline (as September 15 falls on a Sunday). The remaining counties have a December 2, 2024 deadline (as November 30 falls on a weekend)³. These deadlines are particularly important given recent declines in commercial, industrial, and multifamily real estate values, which may present opportunities for significant tax reductions through the appeal process³.

Colorado

Colorado property owners receive their Notice of Valuation by June 15 and must file protests with the county assessor by June 30. If dissatisfied with the assessor's determination, property owners can appeal to the County Board of Equalization, which hears appeals between July 1 and August 5⁴.

Connecticut

Connecticut property owners typically have until February 20 to file assessment appeals with their local Board of Assessment Appeals following the October 1 assessment date for the Grand List.

Delaware

Delaware property owners must file assessment appeals within 30 days of receiving their tax bills or assessment notices, depending on the county.

Florida

In Florida, property tax appeals must be filed within 25 days from the date TRIM (Truth in Millage) notices are mailed, which typically occurs in mid-August⁵. This relatively short window makes it essential for Florida property owners to promptly review their assessment notices.

Georgia

Georgia property owners generally have 45 days from the date of their assessment notice to file an appeal with their county board of tax assessors.

Hawaii

Hawaii property owners must file appeals by December 31 for the subsequent tax year.

Idaho

Idaho property owners can appeal their assessments to the county Board of Equalization by the fourth Monday in June.

Illinois

Illinois assessment appeal deadlines vary significantly by county, with Cook County operating on a schedule based on township groups throughout the year.

Indiana

Indiana property owners must file appeals within 45 days of receiving their notice of assessment or by June 15 of the assessment year, whichever is later.

Iowa

Iowa property owners must file assessment appeals between April 2 and April 30 to their local Board of Review.

Kansas

Kansas property owners have 30 days from the date of mailing of their valuation notice (typically in March) to file an appeal.

Kentucky

Kentucky property owners have until the date listed on their assessment notice to file an appeal, generally in May or June.

Louisiana

Louisiana property owners must file assessment appeals with their parish assessor within the assessment period, typically in August or September.

Maine

Maine property owners generally have 60 days from receiving their tax bill or 185 days from the commitment date to file an abatement request.

Maryland

Maryland property tax appeals must typically be filed within 45 days of receiving the assessment notice.

Massachusetts

Massachusetts property owners must file abatement applications by the tax bill due date or three months after bills are sent, whichever is later.

Michigan

Michigan property owners must appeal to their local Board of Review in March, with dates varying by township or city.

Minnesota

Minnesota property owners can appeal to their local Board of Appeal and Equalization, typically meeting in April, and subsequently to the County Board in June.

Mississippi

Mississippi property owners must file appeals with their county Board of Supervisors during their August meeting.

Missouri

Missouri property owners must file appeals with their County Board of Equalization by the second Monday in July.

Montana

Montana property owners have 30 days from receiving their assessment notice to file an appeal.

Nebraska

Nebraska property owners must file protests between June 1 and June 30 with their county board of equalization.

Nevada

Nevada property owners must appeal to their County Board of Equalization by January 15.

New Hampshire

New Hampshire property owners must file abatement requests by March 1 following receipt of their final tax bill.

New Jersey

New Jersey's regular appeal deadline is April 1, 2025, or 45 days from the date the bulk mailing of the Notice of Assessment is completed. For municipalities that have undergone revaluation or reassessment, the deadline is extended to May 1, 2025⁶.

New Mexico

New Mexico property owners have 30 days from the date of mailing of their valuation notice to file a protest.

New York

New York assessment grievance deadlines vary by municipality, with many observing "Grievance Day" on the fourth Tuesday in May.

North Carolina

North Carolina property owners must appeal within the timeframe specified in their revaluation notice, typically 30 days.

North Dakota

North Dakota property owners must file appeals with their local Board of Equalization, which typically meets in April.

Ohio

Ohio property owners must file complaints against assessment by March 31 of the year following the tax year being contested.

Oklahoma

Oklahoma property owners must file appeals with their County Assessor within 30 days of receiving their assessment notice.

Oregon

Oregon property owners must file appeals with their county Board of Property Tax Appeals by December 31.

Pennsylvania

Pennsylvania has varying appeal deadlines by county. For the 2025 tax year, many counties including Adams, Blair, Bucks, Butler, Cambria, and Chester have an August 1, 2024 deadline. Other counties including Armstrong, Beaver, Bedford, and Bradford have a September 1, 2024 deadline⁷. For Allegheny County specifically, the deadline for 2025 tax year appeals is October 1, 2024, and for 2026 and future years, it will be September 1 of the preceding year⁸.

Rhode Island

Rhode Island property owners must file appeals within 90 days of receiving the first tax bill for the current assessment.

South Carolina

South Carolina property owners can appeal within 90 days of a tax notice reflecting a property value change.

South Dakota

South Dakota property owners can appeal to their local Board of Equalization in March, with specific dates varying by location.

Tennessee

Tennessee property owners must file appeals with their County Board of Equalization, which typically meets in June.

Texas

Texas property owners have until May 15 or 30 days after the Notice of Appraised Value is delivered, whichever date is later, to file a protest¹. This deadline is crucial for property owners in this state with rising property values.

Utah

Utah property owners must file appeals with their County Board of Equalization by September 15 or 45 days after their tax notice is mailed, whichever is later.

Vermont

Vermont property owners must file grievances with their local Board of Civil Authority by the date specified in their change of appraisal notice, typically in June.

Virginia

Virginia property owners must appeal within the timeframe specified in their assessment notice, which varies by locality.

Washington

Washington property owners have 60 days from receiving their value notice or July 1, whichever is later, to file an appeal.

West Virginia

West Virginia property owners can file protests with their County Commission sitting as a Board of Equalization and Review in February.

Wisconsin

Wisconsin property owners must file objections with their municipal Board of Review, typically within the first 30 days of the assessment roll being open for inspection.

Wyoming

Wyoming property owners have 30 days from receiving their assessment notice to file an appeal with their County Board of Equalization.

The Critical Importance of Meeting Appeal Deadlines

Meeting property tax appeal deadlines is not merely a procedural formality—it's a legal necessity with significant financial implications. Missing these deadlines typically results in the complete forfeiture of your right to challenge an assessment for that tax year, regardless of how overvalued your property might be¹.

What many property owners fail to recognize is that in most jurisdictions, you must decide whether to appeal based solely on the assessment value, not the actual tax bill. This is because tax bills are often issued after appeal deadlines have passed⁶. This timing discrepancy means property owners must be proactive in evaluating their assessments when notices arrive.

Each state enforces its deadlines strictly, with very few exceptions granted even for extraordinary circumstances. Courts typically uphold these deadlines as jurisdictional requirements that cannot be waived¹. Because property tax assessments can significantly impact operating costs for commercial property owners and housing affordability for residential owners, missing an appeal opportunity can have lasting financial consequences.

As we've explored in our article on The Dual Impact of Property Tax Appeals, a successful appeal can not only reduce your annual tax burden but also increase your property's market value through tax capitalization effects.

Conclusion

Property tax appeal deadlines vary significantly across the United States, creating a complex landscape for property owners to navigate. Whether you own property in a single state or across multiple jurisdictions, understanding and adhering to these deadlines is essential to preserving your right to contest potentially unfair assessments.

For commercial property owners in particular, property taxes often represent one of the largest operating expenses. Regularly reviewing assessments and understanding appeal deadlines should be a fundamental part of property management and financial planning. Even residential homeowners can benefit substantially from successful appeals in areas with rapidly changing property values.

The information provided in this guide serves as a general reference for 2025 property tax appeal deadlines across all 50 states. However, because specific deadlines may change and local variations exist within many states, property owners should always verify current deadlines with their local assessment office or consult with a property tax professional to ensure compliance with all filing requirements.

Want to learn more about the property tax appeal process? Check out our guide on Property Tax Appeals 101 and discover the 5 Mistakes to Avoid when filing your appeal.

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