State-by-State Guides
Property Tax Protest by State
Every state has different deadlines, forms, and rules for protesting your property tax assessment. Find yours below and get started in minutes.
Alabama
ALAssessment Ratio10% (Class III residential)
DeadlineVaries by county
Official Termappeal
FormCounty appeal form
Risk of increase on appeal
Alaska
AKAssessment Ratio100%
Deadline30 days from notice
Official Termappeal
FormBoard of Equalization appeal
Risk of increase on appeal
Arizona
AZAssessment Ratio10% (residential)
DeadlineWithin 60 days of notice
Official Termappeal
FormPetition to County Assessor
No risk of increase
Arkansas
ARAssessment Ratio20%
DeadlineAugust 1 (or 3rd Monday)
Official Termappeal
FormCounty Equalization Board form
Risk of increase on appeal
California
CAAssessment Ratio100% (Prop 13)
DeadlineJul 2 - Nov 30
Official Termappeal
FormBOE-305-AH
No risk of increase
Colorado
COAssessment Ratio6.55%
DeadlineJune 1
Official Termprotest
FormReal Property Appeal
No risk of increase
Connecticut
CTAssessment Ratio70%
DeadlineFebruary 20
Official Termappeal
FormBoard of Assessment Appeals form
Risk of increase on appeal
Delaware
DEAssessment Ratio100% (but outdated base years)
DeadlineVaries by county
Official Termappeal
FormBoard of Assessment Review form
No risk of increase
District of Columbia
DCAssessment Ratio100%
DeadlineApril 1
Official Termappeal
FormReal Property Tax Appeal
No risk of increase
Florida
FLAssessment Ratio100%
Deadline25 days from TRIM notice
Official Termpetition
FormDR-486
Risk of increase on petition
Georgia
GAAssessment Ratio40%
Deadline45 days from notice
Official Termappeal
FormPT-311A
Risk of increase on appeal
Hawaii
HIAssessment Ratio100%
DeadlineWithin 90 days of notice
Official Termappeal
FormReal Property Tax Appeal
Risk of increase on appeal
Idaho
IDAssessment Ratio100%
DeadlineJune (4th Monday)
Official Termappeal
FormBoard of Equalization petition
Risk of increase on appeal
Illinois
ILAssessment Ratio10% (Cook) / 33% (other)
DeadlineVaries by township
Official Termappeal
FormBOR Complaint
Risk of increase on appeal
Indiana
INAssessment Ratio100% (trending market value)
DeadlineJune 15 or 45 days from notice
Official Termappeal
FormForm 130 (Petition for Review)
Risk of increase on appeal
Iowa
IAAssessment Ratio100%
DeadlineApril 30
Official Termprotest
FormBoard of Review protest form
No risk of increase
Kansas
KSAssessment Ratio11.5% (residential)
DeadlineMarch 15 or 30 days from notice
Official Termappeal
FormCounty Appraiser appeal form
No risk of increase
Kentucky
KYAssessment Ratio100%
DeadlineWithin 1 year of January 1
Official Termappeal
FormPVA Conference Request
Risk of increase on appeal
Louisiana
LAAssessment Ratio10% (residential)
DeadlineAugust 1 - September 15
Official Termappeal
FormBoard of Review appeal form
No risk of increase
Maine
MEAssessment Ratio100%
DeadlineWithin 185 days of commitment
Official Termappeal
FormBoard of Assessment Review form
Risk of increase on appeal
Maryland
MDAssessment Ratio100%
Deadline45 days from notice
Official Termappeal
FormPetition for Review of Assessment
Risk of increase on appeal
Massachusetts
MAAssessment Ratio100%
DeadlineFebruary 1 (or 30 days from bill)
Official Termabatement
FormForm of List / Abatement Application
No risk of increase
Michigan
MIAssessment Ratio50%
DeadlineMarch Board of Review
Official Termappeal
FormBoard of Review
Risk of increase on appeal
Minnesota
MNAssessment Ratio100%
DeadlineApril 30
Official Termappeal
FormLocal Board of Appeal petition
Risk of increase on appeal
Mississippi
MSAssessment Ratio15% (residential)
DeadlineFirst Monday in April
Official Termappeal
FormBoard of Supervisors appeal
No risk of increase
Missouri
MOAssessment Ratio19% (residential)
DeadlineWithin 2 years
Official Termappeal
FormBoard of Equalization appeal
Risk of increase on appeal
Montana
MTAssessment Ratio100%
DeadlineFirst Monday in June or 30 days from notice
Official Termappeal
FormAB-26 (Request for Informal Review)
Risk of increase on appeal
Nebraska
NEAssessment Ratio100%
DeadlineJune 30
Official Termprotest
FormForm 422 (Protest to County Board)
No risk of increase
Nevada
NVAssessment Ratio35%
DeadlineJanuary 15
Official Termappeal
FormCounty Board of Equalization appeal
Risk of increase on appeal
New Hampshire
NHAssessment Ratio100%
DeadlineMarch 1 (or by date on tax bill)
Official Termabatement
FormAbatement Application
No risk of increase
New Jersey
NJAssessment RatioVaries (equalization)
DeadlineApril 1
Official Termappeal
FormForm A-1
Risk of increase on appeal
New Mexico
NMAssessment Ratio33.3%
DeadlineWithin 30 days of notice
Official Termprotest
FormProtest of Valuation form
Risk of increase on protest
New York
NYAssessment Ratio6% (Class 1) / 45% (Class 2)
DeadlineMarch 1-16
Official Termgrievance
FormRP-524 / TC-101
Risk of increase on grievance
North Carolina
NCAssessment Ratio100%
DeadlineVaries by county (revaluation years)
Official Termappeal
FormBoard of Equalization appeal
Risk of increase on appeal
North Dakota
NDAssessment Ratio50% (residential)
DeadlineApril (local equalization meetings)
Official Termappeal
FormLocal Equalization Board form
Risk of increase on appeal
Ohio
OHAssessment Ratio35%
DeadlineMarch 31
Official Termcomplaint
FormBoard of Revision
Risk of increase on complaint
Oklahoma
OKAssessment Ratio11-13.5% (varies by county)
DeadlineVaries by county
Official Termappeal
FormCounty Equalization Board protest
No risk of increase
Oregon
ORAssessment RatioMeasure 50 (capped value)
DeadlineJanuary 1 - December 31
Official Termappeal
FormBoard of Property Tax Appeals form
No risk of increase
Pennsylvania
PAAssessment RatioVaries by county
DeadlineAug-Oct (varies)
Official Termappeal
FormCounty form
Risk of increase on appeal
Rhode Island
RIAssessment Ratio100%
Deadline90 days from tax bill
Official Termappeal
FormTax Assessor appeal form
Risk of increase on appeal
South Carolina
SCAssessment Ratio4% (primary) / 6% (non-primary)
Deadline90 days from notice
Official Termappeal
FormAppeal to Assessor / Board of Assessment Appeals
Risk of increase on appeal
South Dakota
SDAssessment Ratio85% (full and true)
DeadlineMarch (local equalization)
Official Termappeal
FormLocal Board of Equalization appeal
Risk of increase on appeal
Tennessee
TNAssessment Ratio25% (residential)
DeadlineJune 15 or within 45 days of notice
Official Termappeal
FormCounty Board of Equalization appeal
Risk of increase on appeal
Texas
TXAssessment Ratio100%
DeadlineMay 15
Official Termprotest
FormForm 50-132
No risk of increase
Utah
UTAssessment Ratio100% (55% residential primary)
DeadlineSeptember 15
Official Termappeal
FormBoard of Equalization appeal form
Risk of increase on appeal
Vermont
VTAssessment Ratio100%
DeadlineWithin 14 days of lodging
Official Termgrievance
FormBoard of Listers grievance
Risk of increase on grievance
Virginia
VAAssessment Ratio100%
DeadlineVaries (typically Nov 1 - Dec 31)
Official Termappeal
FormBoard of Equalization appeal
Risk of increase on appeal
Washington
WAAssessment Ratio100%
DeadlineJuly 1
Official Termappeal
FormReal Property Petition
Risk of increase on appeal
West Virginia
WVAssessment Ratio60%
DeadlineFebruary 1 - February 20
Official Termappeal
FormCounty Commission appeal form
Risk of increase on appeal
Wisconsin
WIAssessment Ratio100%
DeadlineWithin 45 days of Board of Review notice
Official Termobjection
FormBoard of Review objection form
Risk of increase on objection
Wyoming
WYAssessment Ratio9.5% (residential)
DeadlineMay 30 or within 30 days of notice
Official Termappeal
FormCounty Board of Equalization appeal
No risk of increase