Property Tax Protest Deadlines by State: 2026 Guide

Property tax protest deadlines are the most unforgiving rule in the entire process. Miss the deadline by a single day and, in almost every state, you forfeit your right to protest your 2026 assessment for the entire year. There is no grace period and no "my dog ate the notice" exception. Your assessor will politely tell you to try again next year — and in the meantime, you will pay the bill they sent you.

County appraisal boards are administrative bodies with fixed statutory calendars. Once the window closes, the assessment becomes "final and incontestable" for that tax year. The average homeowner who wins a protest saves $500 to $2,000 per year. Miss the deadline and that money stays with the county.

Deadline Types

States fall into three broad buckets.

**Fixed calendar date.** Texas sets a hard deadline of May 15 every year regardless of when your notice arrived. If the county is late mailing notices, you get 30 days from the postmark, but the default is the calendar date.

**Days from notice.** Florida is the classic example — you have 25 days from the date on your TRIM (Truth in Millage) notice to file. The clock starts the moment the notice is mailed. Georgia uses a similar 45-day window.

**County-specific.** California is the worst offender. The window runs July 2 through either September 15 or November 30, depending on the county. Los Angeles is November 30. San Francisco is September 15. Check your county assessor's website — there is no universal rule.

Deadlines by State

Here are the 2026 protest deadlines for all 50 states plus DC, along with the primary form you will file. Always confirm with your county assessor before filing — deadlines occasionally shift when notices go out late.

- Alabama: 30 days from notice (Board of Equalization Protest form) - Alaska: 30 days from notice (Borough-specific Board of Equalization form) - Arizona: 60 days from notice, typically late April (DOR Form 82130) - Arkansas: Third Monday in August (County Equalization Board form) - California: July 2 through September 15 or November 30, county-dependent (BOE-305-AH) - Colorado: June 1 (Form DR 4807) - Connecticut: February 20 (Board of Assessment Appeals form) - Delaware: 30 days from notice, typically March (Board of Assessment Review form) - District of Columbia: April 1 (OTR Form FP-102) - Florida: 25 days from TRIM notice, typically mid-September (DR-486) - Georgia: 45 days from notice (PT-311A) - Hawaii: April 9 (Form BFS-RPA-M-8-10) - Idaho: Fourth Monday in June (County Board of Equalization form) - Illinois: 30 days from publication, county-specific (PTAB Residential Appeal) - Indiana: June 15 or 45 days from notice, whichever is later (Form 130) - Iowa: April 30 (Petition to Local Board of Review) - Kansas: 30 days from notice (Payment Under Protest form) - Kentucky: First Monday in May (Form 62A846) - Louisiana: 15 days from end of exposure period (LTC Form 3101) - Maine: 185 days from commitment date (Abatement Application Form) - Maryland: 45 days from notice (Petition for Review form) - Massachusetts: February 1 (State Tax Form 128) - Michigan: Second Monday in March (March Board of Review Petition) - Minnesota: April 30 (Open Book Meeting Appeal form) - Mississippi: First Monday in August (Objection to Assessment form) - Missouri: Second Monday in July (Board of Equalization Complaint) - Montana: 30 days from notice (Form AB-26) - Nebraska: June 30 (Form 422) - Nevada: January 15 (County Board of Equalization form) - New Hampshire: March 1 (Form PA-29) - New Jersey: April 1 (Form A-1) - New Mexico: 30 days from notice (Protest Petition form) - New York: Fourth Tuesday of May statewide, third Tuesday of May in NYC (RP-524 / TC-101) - North Carolina: Board of Equalization adjournment, typically early May (AV-9) - North Dakota: April, Local Board of Equalization (Township/City petition) - Ohio: March 31 (DTE Form 1) - Oklahoma: 30 calendar days from notice (OTC Form 974) - Oregon: December 31 (BOPTA Petition) - Pennsylvania: August 1 through September 1, county-specific (County Board of Assessment Appeals form) - Rhode Island: 90 days from first tax payment (Appeal to Tax Assessor form) - South Carolina: 90 days from notice (PT-401) - South Dakota: Third Monday in March (Local Board of Equalization Appeal) - Tennessee: June 1 (County Board of Equalization Appeal) - Texas: May 15 (Form 50-132) - Utah: September 15 (County Board of Equalization form) - Vermont: 14 days from grievance day (Form PVR-4261) - Virginia: Varies by locality, typically June 30 (Board of Equalization Application) - Washington: July 1 or 60 days from notice, whichever is later (REV 64 0075) - West Virginia: February 1 (County Commission Review form) - Wisconsin: Board of Review open book period, typically May (Objection Form PA-115A) - Wyoming: 30 days from notice (County Board of Equalization form)

What to Do If You Miss the Deadline

In most states the honest answer is: wait until next year. The 2026 assessment is locked in and you will pay it. On the bright side, assessments are redone annually or biennially in most jurisdictions, so you will get another shot in 2027.

A few states offer narrow exceptions. Texas allows a late protest for "clerical errors" or failure of notice. Florida permits late petitions for "good cause," interpreted strictly. California has a separate appeals track for roll corrections. If you think you have grounds for a late filing, do not go it alone — this is one of the few moments where a property tax attorney is worth it.

Early vs. Late Filing

There is no strategic advantage to waiting until the last day. Homeowners who file three hours before the deadline and homeowners who file three weeks early end up in the same queue at the appraisal district.

What early filing does give you is time to fix mistakes. If your form gets kicked back for a missing signature or a wrong parcel number, you need runway to refile before the window closes. Our recommendation: file within the first week your notice arrives.

How ProtestMax Helps

ProtestMax tracks the protest deadline for every county in the country and surfaces it on your dashboard the moment you add a property. We send reminder emails at 30 days out, 7 days, and 24 hours. We also pre-fill the correct form for your jurisdiction so you are not hunting through county websites for the right PDF. Add your property in 60 seconds and we will make sure you never miss a window.