Step 1: Find your deadline
Appeal windows are set by state law and then by your county, so they differ. These are real examples, each from an official source:
| Where | Who you file with | Window | Source |
|---|
| Texas | The appraisal district's Appraisal Review Board (ARB) | May 15, or 30 days after the district mails your notice, whichever is later | Texas Comptroller |
| Georgia | The county Board of Tax Assessors first, then a Board of Equalization, hearing officer or arbitrator | 45 days from the date the assessment notice was mailed | Georgia Department of Revenue |
| Florida | The county Value Adjustment Board | 25 days after the mailing of your TRIM notice (the proposed tax notice, mailed in August) | Polk County VAB |
| California | The county Assessment Appeals Board | A filing period that starts July 2 and ends September 15 or November 30, depending on the county | State Board of Equalization, 2026 table |
| Illinois (DuPage County) | The county Board of Review | 30 days after publication of your township's assessment roll | DuPage County |
| Minnesota (Hennepin County) | Informal review, then the local and county boards of appeal and equalization, or Tax Court | Notices arrive in March and April; discussing or appealing runs April to May | Hennepin County |
Other states follow the same pattern: the notice lists a date, and a county board hears the appeal. Our state pages and the deadlines table list the window and the filing office for each county we cover.
If your deadline passed, do not assume you are out of options. Texas, for example, lets the ARB hear a late protest when the owner shows good cause (Texas Comptroller). Rules for late filing are narrow and differ by state, so check your county before relying on one.
Step 2: Decide whether you have a case
Residential appeals usually rest on one of these:
- The value is too high. Your home would not sell for the county's figure. Recent sales of similar homes are the main proof.
- Unequal treatment. Comparable homes nearby are assessed lower than yours.
- Errors in the record. Square footage that is too large, a bathroom or garage that does not exist, wrong lot size, or a condition rating that ignores real damage.
- A missing exemption. A homestead or senior exemption that was denied or dropped.
Texas's official protest form lists these as separate boxes and warns that skipping the box for a reason may stop you from raising it at the hearing (Form 50-132). Whatever your state, list every reason you want to raise when you file.
The odds favor checking. The National Taxpayers Union Foundation estimates that 30 to 60 percent of properties are over-assessed, while under 5 percent of owners challenge their assessment. Your own number is what matters, and a free over-assessment check compares your assessed value with recent sales near you.
Do not appeal because your bill went up. Bills rise when levies rise, and an appeal cannot change a levy. Texas's Comptroller makes the same point: neither the ARB nor the appraisal district sets your tax rate, and the board cannot consider your personal finances (Texas Comptroller).
Step 3: Gather evidence
For a market-value appeal, the strongest evidence is recent sales of similar homes close to the date your county values property (often January 1). DuPage County's Board of Review puts the rule plainly: for an appeal based on market value, the comparables must be properties that sold recently; for an appeal based on uniformity, they should be similar properties with similar amenities (DuPage County).
Other evidence that carries weight:
- A printout of your property record, with errors marked.
- Photos of problems the record does not reflect.
- Repair estimates for unrepaired defects.
- A closing statement if you bought close to the valuation date.
The Texas Comptroller's list of useful items also includes sales documentation, receipts or estimates for repairs, property photographs, surveys and deed records (Texas Comptroller). Keep it factual. "My taxes are too high" is not evidence.
Step 4: File on time
File the way your county requires. Check which methods it accepts (online, mail, in person) on the county's filing page before the last day, and file early enough to fix a mistake. In Florida, for example, the Value Adjustment Board must receive the petition by the 25th day, and a postmark on the 25th day is not enough (Polk County VAB).
Fees vary by county. Polk County, Florida, charges a non-refundable $50 per parcel for a value petition (Polk County VAB).
Step 5: The informal review and the hearing
Many counties let you talk to the assessor's staff before a formal hearing. In Texas, you can request an informal conference with the appraisal district before the formal ARB hearing, and if you do not settle you continue to the board (Texas Comptroller). Florida law lets you meet informally with the property appraiser (Polk County VAB). Bring your comparables and your property record, and ask what they would need to see to change the value.
If you go to a hearing, expect a short, orderly process. In Texas the ARB must send notice of the hearing at least 15 days ahead, and you can appear in person, by phone or videoconference, or file a written affidavit (Texas Comptroller). Present your best three or four comparables, point to any errors in the record, and state the value you think is right.
Step 6: If the board says no
Most states have another level. In Texas you can appeal the ARB's decision to district court within 60 days of the written order, and owners of a residence homestead can request binding arbitration through the Comptroller in the same 60 days (Texas Comptroller). In Illinois, an owner unhappy with the Board of Review can go to the Property Tax Appeal Board or to court (DuPage County). Each next step has its own short deadline, so read the decision letter the day it arrives.
What an appeal is worth
Here is an illustration with made-up round numbers, so use your own. Say the county values your home at $400,000 and comparable sales support $360,000. If your combined tax rate is 2% of that value, a $40,000 reduction saves about $800 a year. Some states assess at a fraction of market value, so check how yours works. Our guide to assessed value vs. market value explains the difference.
Next steps
- Look up your county's page: appeal rules and deadlines by state.
- Run the free over-assessment check to see how your assessed value compares with recent sales.
- If you want the evidence and documents prepared for you, the $50 Appeal Case does that. You review, sign and file it yourself.
Quick answers
Can I appeal my property taxes online?
Often, but it depends on the county. Check the filing page for your county to see whether it takes online, mail or in-person appeals.
Do I need a lawyer to appeal my property taxes?
No. In Texas the owner or a designated agent can file the protest form, and a written notice that identifies the property, the owner and your dissatisfaction is enough (Texas Comptroller). Georgia's Department of Revenue provides a uniform appeal form for property owners (Georgia Department of Revenue).
What if I missed the deadline?
Start with your county's late-filing rule, if it has one, and mark the next window on your calendar. Texas allows late protests for good cause, but it is not guaranteed. The assessment notice for next year is the next reliable chance.
How long does an appeal take?
It depends on the county. DuPage County, for example, mails its Board of Review decisions after all hearings finish, which it says typically happens the following March (DuPage County).
Appeal rules and deadlines by state: California, Texas, Florida, New York, Pennsylvania, Illinois, Ohio, Georgia, North Carolina, Michigan, New Jersey, Virginia, Washington, Arizona, Tennessee, Massachusetts, Indiana, Maryland, Missouri, Wisconsin, Colorado, Minnesota, South Carolina, Oregon. Each page covers how your state's appeal works, which county windows are open now, and links to every county guide we have.