Updated Oct 2026
Property tax appeal deadlines by state
Each state gives you a short time to appeal. If you miss it, you usually wait a year. States open now are listed first.
The table shows the short version. Open Details for a state's full rule, the notice it counts from and local exceptions.
| State | Now | Deadline to appeal | Where to file | Form | Fee | Details |
|---|---|---|---|---|---|---|
| Maine | Open now | 185 days after tax commitment (town) | Abatement request to the local assessor | See details | No fee. | Details |
| California | Open in some counties (Nov 30) | Jul 2–Sep 15 or Nov 30 (by county) | County Assessment Appeals Board | BOE-305-AH | See details | Details |
| Rhode Island | Open now | Nov 15 (city/town assessor) | Appeal to the city or town tax assessor | See details | No filing fee is listed on the state-approved application. | Details |
| Oregon | Open now | Oct–Dec 31 (county clerk) | County Property Value Appeals Board petition | OR-B-RPP (150-310-063), 150-310-063-1 | Set by each county. | Details |
| South Carolina | Varies, some open | 90 days after notice (county assessor) | County Board of Assessment Appeals | See details | See details | Details |
| Massachusetts | Varies, some open | Feb 1 (quarterly) / Nov 1 (semiannual) | Abatement application to the local board of assessors | State Tax Form 128 | No fee. | Details |
| Minnesota | Varies, some open | Apr 30 (Tax Court); boards Apr–Jun | Local or County Board of Appeal and Equalization (a board that hears appeals and evens out values between homes) | See details | No fee for the boards was found in the sources we checked. | Details |
| North Dakota | Varies, some open | April 1–15 (city board) | City or township board of equalization | See details | No filing fee found in the sources checked. | Details |
| North Carolina | Varies, some open | Before county board adjourns (Apr-Jun) | County Board of Equalization and Review | AV-14, AV-9 | No fee. | Details |
| Virginia | Varies, some open | Varies by locality (often April-June) | Administrative review by the local assessor or Commissioner of the Revenue | See details | See details | Details |
| Washington | Varies, some open | July 1 or 30-60 days after notice | County Board of Equalization petition | REV 64 0075, REV 64 0002 | No fee. | Details |
| Illinois | Varies, some open | 30 days after publication | County Board of Review | PTAB-1A, PTAX-230 | Usually no fee. | Details |
| Hawaii | Opens soon | Jan 15 (Oahu); Dec 31 / Apr 9 others | County Board of Review | BFS-RP-M-8-12, P-51 | See details | Details |
| Nevada | Opens soon | January 15 (county board) | County Board of Equalization petition | LGS-F057, LGS-F038 | See details | Details |
| Connecticut | Opens soon | Feb 20 (Mar 20 if extended) | Board of Assessment Appeals | M-35H | No filing fee at the town Board of Assessment Appeals. | Details |
| Maryland | Opens soon | 45 days from notice date (SDAT) | Supervisor's level appeal | SDAT-RP-PetRevForm, HTC-1 | No fee. | Details |
| Delaware | Opens soon | Jan (Kent), Mar 14–15 (NCC, Sussex) | County Board of Assessment Review appeal | See details | No filing fee appears on the Kent or Sussex forms. | Details |
| Kansas | Opens soon | 30 days after notice (about March) | County appraiser informal meeting | County form, 79-1609 | No fee. | Details |
| New Hampshire | Opens soon | March 1 (after fall tax bill) | Town abatement | See details | No fee for the town-level abatement. | Details |
| Ohio | Opens soon | March 31 (Board of Revision) | County Board of Revision | DTE 1, DTE 105A | No fee. | Details |
| Alaska | Closed for 2026 | 30 days after notice (borough BOE) | Borough or city Board of Equalization appeal | 44-001 | Depends on where you live. | Details |
| West Virginia | Closed for 2026 | February (protest by Feb 20; county BER) | County Board of Equalization and Review | PTD 401 | See details | Details |
| Michigan | Closed for 2026 | March Board of Review (Tribunal: Jul 31) | March Board of Review | 618 (formerly L-4035), 2368 | No fee. | Details |
| South Dakota | Closed for 2026 | Mid-March (local board), then April 7 (county) | Local board of equalization appeal | PT 17 | See details | Details |
| Arizona | Closed for 2026 | 60 days after Notice of Value | Petition for Review to the County Assessor | 82130R, 82130 | No fee is set by law or on the state form. | Details |
| District of Columbia | Closed for 2026 | April 1 (OTR first-level review) | OTR First-Level Administrative Review | AD-100, AD-101 | No filing fee is listed on OTR's appeal page or Form AD-100. | Details |
| Iowa | Closed for 2026 | April 2–30 (board of review) | Local board of review protest | 56-064, 54-028 | No fee. | Details |
| New Jersey | Closed for 2026 | April 1 (Jan 15 in 3 counties) | County Board of Taxation | A-1, A-1 Comp. Sale | See details | Details |
| Oklahoma | Closed for 2026 | 30 days after notice (assessor) | Informal protest to the county assessor | OTC 974, OTC 976 | No filing fee appears on the state protest or appeal forms. | Details |
| Alabama | Closed for 2026 | 30 days from notice date (county BOE) | County Board of Equalization protest | See details | No fee. | Details |
| Kentucky | Closed for 2026 | Mid-May, after PVA conference | County Board of Assessment Appeals | 62F031, 62F003 | See details | Details |
| New Mexico | Closed for 2026 | 30 days after notice (county assessor) | County Valuation Protests Board protest | County form, County form | No fee to file a protest. | Details |
| New York | Closed for 2026 | Grievance Day (usually 4th Tue in May) | Board of Assessment Review - Grievance Day | RP-524, UCS 900A (RPTL 730) | No fee. | Details |
| Texas | Closed for 2026 | May 15 or 30 days after notice | Appraisal Review Board protest | 50-132, 50-162 | No fee. | Details |
| Wyoming | Closed for 2026 | 30 days after notice (assessor) | County Board of Equalization appeal | See details | See details | Details |
| Colorado | Closed for 2026 | June 8 (county assessor) | Protest to the county assessor, then appeal to the County Board of Equalization | See details | See details | Details |
| Idaho | Closed for 2026 | 4th Monday of June (county BOE) | County Board of Equalization appeal | See details | See details | Details |
| Indiana | Closed for 2026 | June 15 (county assessor) | County Property Tax Assessment Board of Appeals | 130, 131 | No fee. | Details |
| Nebraska | Closed for 2026 | June 1–30 (county clerk) | County Board of Equalization protest | 422, 458 | No fee. | Details |
| Tennessee | Closed for 2026 | June, varies by county (county BOE) | County Board of Equalization appeal | County form | See details | Details |
| Vermont | Closed for 2026 | ~14 days after June notice | Town listers / assessor, then Board of Civil Authority | HS-122 | No fee for the grievance or the BCA appeal. | Details |
| Missouri | Closed for 2026 | 2nd Monday in July (county BOE) | County Board of Equalization appeal | See details | No fee. | Details |
| Montana | Closed for 2026 | 30 days after notice (AB-26 or CTAB) | County Tax Appeal Board appeal | MTAB-401, AB-26 | No filing fee is listed on the form. | Details |
| Arkansas | Closed for 2026 | 3rd Monday of August (county EQ Board) | County Equalization Board appeal | E-4 | See details | Details |
| Mississippi | Closed for 2026 | Usually by first Monday in August (clerk) | Board of Supervisors objection hearing | See details | No filing fee was found in the sources reviewed. | Details |
| Pennsylvania | Closed for 2026 | Aug 1 most counties (Phila: early Oct) | County Board of Assessment Appeals | See details | Set by each county. | Details |
| Florida | Closed for 2026 | 25 days after TRIM notice (mid-Sep) | County Value Adjustment Board | DR-486, DR-501 | See details | Details |
| Louisiana | Closed for 2026 | Aug–Sep: 7 days before Board of Review | Parish Board of Review appeal | 3101, 3103.A | See details | Details |
| Utah | Closed for 2026 | Sept 15 (county BOE) | County Board of Equalization appeal | TC-194, TC-737 | See details | Details |
| Georgia | Closed for 2026 | 45 days after assessment notice | County Board of Tax Assessors, then your choice of Board of Equalization or Arbitration | PT-311A | No fee for the Board of Equalization. | Details |
| Wisconsin | Closed for 2026 | 48 hrs before Board of Review | Board of Review | PA-115A, PA-813 | No fee. | Details |
"Now" shows whether the appeal window is open as of October 31, 2026; local dates differ, so check your notice.
Deadlines often count from the date your notice was mailed, and some towns and counties set their own dates. Always check the date on your notice.