When is my property tax appeal due?
Missing the deadline is the most common way an appeal fails — not a weak argument, not bad comparables, a date. This gives you yours in 51 jurisdictions, with the statute it comes from and a calendar reminder.
Every deadline rule we hold
Quoted from the statute rather than summarised, because the wording is what decides whether you are on time.
| State | The rule |
|---|---|
| Alabama | Within 30 days of the date on the valuation notice. |
| Alaska | Within 30 days of the assessment notice (borough/municipal ordinance may vary). |
| Arizona | Administrative appeal to the assessor within 60 days of the notice of value; or file directly with Tax Court by December 15. |
| Arkansas | Petition the county equalization board on or before the third Monday in August. |
| California | July 2 – September 15 in counties that mail notices by August 1; July 2 – November 30 elsewhere. Confirm your county. |
| Colorado | Protest to the assessor by June 8; appeal to the County Board of Equalization by September 15. |
| Connecticut | Written appeal to the Board of Assessment Appeals by February 20. |
| Delaware | Set by county ordinance, typically within 30 days of the notice. |
| District of Columbia | First-level appeal to OTR by April 1. |
| Florida | Petition the Value Adjustment Board within 25 days of the TRIM notice (typically mid-September). |
| Georgia | Within 45 days of the annual notice of assessment. |
| Hawaii | January 15 on Oahu; confirm your county. |
| Idaho | On or before the fourth Monday in June. |
| Illinois | 30 days from the publication of your township's assessment roll in the local newspaper. The window is short and it is not the same date across the county. |
| Indiana | File Form 130 by June 15 of the assessment year if the notice was mailed before May 1; otherwise within 45 days of the notice. |
| Iowa | Protest to the Board of Review between April 2 and April 30. |
| Kansas | Within 30 days of the notice of value, or protest at payment time. |
| Kentucky | Conference with the PVA during the 13-day inspection period beginning the first Monday in May. |
| Louisiana | During the public inspection period (typically 15 days in August–September), then to the Board of Review. |
| Maine | Within 185 days of the commitment date. |
| Maryland | Within 45 days of the notice of assessment; otherwise a petition for review by January 1. |
| Massachusetts | Abatement application due by the due date of the first actual (not preliminary) tax bill — commonly February 1. |
| Michigan | March Board of Review — usually the second or third week of March. Appearing before the March board is a prerequisite to a Tax Tribunal appeal for residential property. |
| Minnesota | Local Board of Appeal and Equalization in April, or Tax Court by April 30 of the year the tax is payable. |
| Mississippi | Objection to the Board of Supervisors at the August meeting when the roll is equalized. |
| Missouri | Appeal to the Board of Equalization by the second Monday in July. |
| Montana | Form AB-26 request for informal review within 30 days of the classification and appraisal notice. |
| Nebraska | Protest to the County Board of Equalization between June 1 and June 30. |
| Nevada | Appeal to the County Board of Equalization by January 15. |
| New Hampshire | Abatement application to the selectmen or assessors by March 1 following the notice of tax. |
| New Jersey | April 1 (May 1 in a municipality that has completed a revaluation or reassessment); January 15 for added assessments in some cases. |
| New Mexico | Protest within 30 days of the notice of value. |
| New York | Grievance Day — the fourth Tuesday in May in most towns; New York City and some cities differ substantially. |
| North Carolina | Before the Board of Equalization and Review adjourns — typically April or May. |
| North Dakota | Local board of equalization in April, county board in June. |
| Ohio | Complaint (Form DTE 1) filed between January 1 and March 31. |
| Oklahoma | Within 30 calendar days of the notice of increase, or by the first Monday in May. |
| Oregon | Petition the Board of Property Tax Appeals by December 31. |
| Pennsylvania | August 1 or September 1 depending on the county class; Philadelphia is the first Monday in October. |
| Rhode Island | Appeal to the assessor within 90 days of the first tax payment due date. |
| South Carolina | Within 90 days of the assessment notice, or by January 15 in a year with no notice. |
| South Dakota | Local board of equalization in March. |
| Tennessee | County Board of Equalization, typically June; State Board by August 1. |
| Texas | May 15, or 30 days after the notice of appraised value was delivered, whichever is later. |
| Utah | On or before September 15, or 45 days after the valuation notice, whichever is later. |
| Vermont | Grievance to the listers within 14 days of the notice of change. |
| Virginia | Set by local ordinance — commonly within 30 to 60 days of the notice for the Board of Equalization. |
| Washington | July 1, or within 60 days of the notice of value, whichever is later. |
| West Virginia | Board of Equalization and Review meets in February; appeals must be made then. |
| Wisconsin | Objection filed with the Board of Review at or before its first scheduled meeting; written notice of intent is required. |
| Wyoming | Within 30 days of the assessment schedule. |
Deadlines are the one thing here worth double-checking against your own notice and your county's website. Where a rule offers a range we take the earlier date, because being early costs nothing and being late ends the appeal.