{ "name": "Property tax assessment appeal deadlines by state", "description": "Missing a property-tax appeal window usually forfeits the appeal for that year, and the deadline is a different shape in each state, which is what a generic answer gets wrong. Three shapes appear here: a fixed calendar date that does not move (Nevada's January 15, Nebraska's June 30, New Hampshire's March 1); a count of days running from the day a specific notice was mailed, so the date differs per property (Georgia's 45 days from the assessment notice, Kansas's 30 days from the valuation notice, Maine's 185 days from commitment); and a filing window tied to when the review body sits (Iowa's April 2 to April 30, New York's fourth Tuesday of May in most towns, Vermont's day of the listers' grievance meeting). Texas combines two of them \u2014 May 15 or 30 days after the notice of appraised value, whichever is later. 14 states, each with the rule quoted verbatim from the statute or agency form it comes from, and a link to that page. Answers 'when do I have to file a property tax appeal in [state]', 'how many days after my assessment notice can I protest in [state]'.", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/", "licence": "Facts extracted from state government pages; statutory deadlines are not copyrightable", "last_verified": "2026-09-01", "stale_after": "2027-09-01", "sources": [ "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0194/Sections/0194.011.html", "https://dor.georgia.gov/documents/pt-311a-appeal-assessment-form", "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH5/SECT63-501A/", "https://www.legis.iowa.gov/docs/code/441.37.pdf", "https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0048.html", "https://legislature.maine.gov/statutes/36/title36sec841.html", "https://mca.legmt.gov/bills/mca/title_0150/chapter_0070/part_0010/section_0020/0150-0070-0010-0020.html", "https://nebraskalegislature.gov/laws/statutes.php?statute=77-1502", "https://www.leg.state.nv.us/nrs/nrs-361.html", "https://www.gencourt.state.nh.us/rsa/html/V/76/76-16.htm", "https://www.tax.ny.gov/pdf/current_forms/orpts/rp524ins.pdf", "http://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-26.htm", "https://comptroller.texas.gov/taxes/property-tax/protests/index.php", "https://legislature.vermont.gov/statutes/section/32/129/04111" ], "records": [ { "state": "Florida", "deadline_type": "rolling-from-notice", "deadline_rule": "at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser", "notice_type": "notice by the property appraiser", "filing_authority": "the clerk of the value adjustment board of the county", "statute_or_source": "194.011", "id": "florida", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/florida/", "source": "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0194/Sections/0194.011.html", "source_quote": "(b) The completed petition shall be filed with the clerk of the value adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser. (c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his or her petition before the board. (d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1).", "verified_fields": [ "deadline_rule", "filing_authority", "notice_type", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Georgia", "deadline_type": "rolling-from-notice", "deadline_rule": "within 45 days from the date the Assessment Notice was sent", "notice_type": "Assessment Notice", "filing_authority": "County Board of Tax Assessors", "statute_or_source": "PT-311A Appeal of Assessment Form", "id": "georgia", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/georgia/", "source": "https://dor.georgia.gov/documents/pt-311a-appeal-assessment-form", "source_quote": "To ensure the preservation of your appeal rights, it is essential to submit your property tax appeal to the County Board of Tax Assessors within 45 days from the date the Assessment Notice was sent.", "verified_fields": [ "deadline_rule", "filing_authority", "notice_type", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Idaho", "deadline_type": "fixed-date", "deadline_rule": "on or before the end of the county\u2019s normal business hours on the fourth Monday of June", "filing_authority": "county board of equalization", "statute_or_source": "63-501A", "id": "idaho", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/idaho/", "source": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH5/SECT63-501A/", "source_quote": "An appeal of an assessment listed on the property roll must be filed on or before the end of the county\u2019s normal business hours on the fourth Monday of June.", "verified_fields": [ "deadline_rule", "filing_authority", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Iowa", "deadline_type": "board-session", "deadline_rule": "on or after April 2, to and including April 30, of the year of the assessment", "filing_authority": "board of review", "statute_or_source": "441.37", "id": "iowa", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/iowa/", "source": "https://www.legis.iowa.gov/docs/code/441.37.pdf", "source_quote": "Any property owner or aggrieved taxpayer who is dissatisfied with the owner\u2019s or taxpayer\u2019s assessment may file a protest against such assessment with the board of review on or after April 2, to and including April 30, of the year of the assessment.", "verified_fields": [ "deadline_rule", "filing_authority", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Kansas", "deadline_type": "rolling-from-notice", "deadline_rule": "within 30 days subsequent to the date of mailing of the valuation notice", "notice_type": "valuation notice", "filing_authority": "county appraiser", "statute_or_source": "79-1448", "id": "kansas", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/kansas/", "source": "https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0048.html", "source_quote": "Any taxpayer may complain or appeal to the county appraiser from the classification or appraisal of the taxpayer's property by giving notice to the county appraiser within 30 days subsequent to the date of mailing of the valuation notice", "verified_fields": [ "deadline_rule", "filing_authority", "notice_type", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Maine", "deadline_type": "rolling-from-notice", "deadline_rule": "within 185 days from commitment", "notice_type": "commitment", "filing_authority": "assessors", "statute_or_source": "841", "id": "maine", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/maine/", "source": "https://legislature.maine.gov/statutes/36/title36sec841.html", "source_quote": "The assessors, either upon written application filed within 185 days from commitment stating the grounds for an abatement or on their own initiative within one year from commitment, may make such reasonable abatement as they consider proper", "verified_fields": [ "deadline_rule", "filing_authority", "notice_type", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Montana", "deadline_type": "rolling-from-notice", "deadline_rule": "must be filed within 30 days from the date on the notice of the department's determination", "notice_type": "notice of the department's determination", "filing_authority": "county tax appeal board", "statute_or_source": "15-7-102", "id": "montana", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/montana/", "source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0070/part_0010/section_0020/0150-0070-0010-0020.html", "source_quote": "The appeal to the county tax appeal board, pursuant to 15-15-102 , must be filed within 30 days from the date on the notice of the department's determination.", "verified_fields": [ "deadline_rule", "filing_authority", "notice_type", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Nebraska", "deadline_type": "fixed-date", "deadline_rule": "on or before June 30", "filing_authority": "county board of equalization", "statute_or_source": "77-1502", "id": "nebraska", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/nebraska/", "source": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-1502", "source_quote": "Protests regarding real property shall be signed and filed after the county assessor's completion of the real property assessment roll required by section 77-1315 and on or before June 30.", "verified_fields": [ "deadline_rule", "filing_authority", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Nevada", "deadline_type": "fixed-date", "deadline_rule": "not later than January 15 of the fiscal year in which the assessment was made", "filing_authority": "county board of equalization", "statute_or_source": "361.357", "id": "nevada", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/nevada/", "source": "https://www.leg.state.nv.us/nrs/nrs-361.html", "source_quote": "The owner of any real or personal property placed on: (a) The secured tax roll who believes that the full cash value of his or her property is less than the taxable value computed for the property in the current assessment year may, not later than January 15 of the fiscal year in which the assessment was made, appeal to the county board of equalization.", "verified_fields": [ "deadline_rule", "filing_authority", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "New Hampshire", "deadline_type": "fixed-date", "deadline_rule": "by March 1, following the date of notice of tax under RSA 76:1-a, and not afterwards", "filing_authority": "selectmen or assessors", "statute_or_source": "76:16", "id": "new-hampshire", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/new-hampshire/", "source": "https://www.gencourt.state.nh.us/rsa/html/V/76/76-16.htm", "source_quote": "Any person aggrieved by the assessment of a tax by the selectmen or assessors and who has complied with the requirements of RSA 74, may, by March 1, following the date of notice of tax under RSA 76:1-a, and not afterwards, apply in writing on the form set out in paragraph III to the selectmen or assessors for an abatement of the tax.", "verified_fields": [ "deadline_rule", "filing_authority", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "New York", "deadline_type": "board-session", "deadline_rule": "on or before the first day the board of assessment review meets to hear complaints", "filing_authority": "the assessor or the board of assessment review", "statute_or_source": "RP-524-Ins (3/09)", "id": "new-york", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/new-york/", "source": "https://www.tax.ny.gov/pdf/current_forms/orpts/rp524ins.pdf", "source_quote": "When must the complaint be filed? You may file the complaint with the assessor on or before the first day the board of assessment review meets to hear complaints or with the board of assessment review on such day. If you file your complaint fewer than four business days before the board of assessment review meets, the board is required to grant the assessor\u2019s request for an adjournment to allow the assessor to prepare a response to the complaint. The failure to file your complaint on time closes off your right for administrative and judicial review of this year\u2019s assessment. When is the meeting of the Board of Assessment Review? In most towns, the board of assessment review meets on the fourth Tuesday of May, except as follows:", "verified_fields": [ "deadline_rule", "filing_authority", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Rhode Island", "deadline_type": "fixed-date", "deadline_rule": "on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due", "filing_authority": "the local office of tax assessment", "statute_or_source": "44-5-26", "id": "rhode-island", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/rhode-island/", "source": "http://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-26.htm", "source_quote": "Any person aggrieved on any ground whatsoever by any assessment of taxes against him or her in any city or town, or any tenant or group of tenants, of real estate paying rent therefrom, and under obligation to pay more than one-half (\u00bd) of the taxes thereon, may, on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due, file an appeal in the local office of tax assessment;", "verified_fields": [ "deadline_rule", "filing_authority", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Texas", "deadline_type": "rolling-from-notice", "deadline_rule": "May 15 or 30 days after the appraisal district mails the property owner the notice of appraised value, whichever is later", "notice_type": "notice of appraised value", "filing_authority": "appraisal review board (ARB)", "statute_or_source": "Form 50-132, Property Owner\u2019s Notice of Protest", "id": "texas", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/texas/", "source": "https://comptroller.texas.gov/taxes/property-tax/protests/index.php", "source_quote": "The usual protest filing deadline is May 15 or 30 days after the appraisal district mails the property owner the notice of appraised value, whichever is later.", "verified_fields": [ "deadline_rule", "filing_authority", "notice_type", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] }, { "state": "Vermont", "deadline_type": "board-session", "deadline_rule": "on or before the day of the grievance meeting, file with them his or her objections in writing", "filing_authority": "listers", "statute_or_source": "32 V.S.A. \u00a7 4111", "id": "vermont", "url": "https://referencesource.org/property-tax-appeal-deadlines-by-state/vermont/", "source": "https://legislature.vermont.gov/statutes/section/32/129/04111", "source_quote": "(g) A person who feels aggrieved by the action of the listers and desires to be heard by them shall, on or before the day of the grievance meeting, file with them his or her objections in writing and may appear at such grievance meeting in person or by his or her agents or attorneys.", "verified_fields": [ "deadline_rule", "filing_authority", "state", "statute_or_source" ], "derived_fields": [ "deadline_type" ] } ] }