How to appeal property taxes: property tax assessment appeal deadlines and evidence by state

You appeal property taxes by filing a written protest with your county’s review board before a fixed deadline, then showing that your home is valued above what comparable homes sold for, or above similar homes nearby.

The deadlines are short: May 15 in Texas, 45 days from the notice in Georgia, 25 days after the August notice in Florida, about 30 days per township in Illinois, and a July 2 to September 15 or November 30 window in California.

Property tax appeal deadline by state

State	Deadline	File with	First step
Texas	May 15, or 30 days after the notice, whichever is later	Appraisal Review Board via the appraisal district	Informal meeting with an appraiser
Illinois	About 30 days after township notices; second window at the Board of Review	Township or county assessor, then Board of Review	Township assessor review
Georgia	45 days from the mailing date on the notice	County Board of Tax Assessors	Assessors review and may settle
Florida	25 days after the TRIM notice mailed in August	Value Adjustment Board, through the clerk of court	Informal conference with the property appraiser
California	July 2 to September 15, or to November 30 in counties that do not mail notices to all owners by August 1	County Assessment Appeals Board	Informal review with the assessor

Property tax assessment appeal: what can you appeal?

Boards decide value and classification. They do not set tax rates. Four arguments win.

Ground	What you show
Market value too high	Comparable homes sold for less around the valuation date, January 1 in all five states
Unequal appraisal	Your value per square foot is higher than similar homes nearby
Record error	Wrong square footage, lot size, condition, or an addition that does not exist
Missing exemption or cap	A homestead exemption or growth cap that should have applied and did not

How to appeal property tax assessment in six steps

Read the notice the day it arrives. It states the value, the deadline and how to file.
Pull the property record card from the assessor’s website. Errors in living area or condition are the fastest wins.
Gather three to five comparable sales from within about six months of the valuation date. California’s Publication 30 says sales within 90 days of the lien date carry the most weight.
Request an informal review. Texas appraisal districts, Illinois township assessors, Florida property appraisers and California assessors all offer one, and many disputes end there.
File the formal appeal on time, even if the informal review is still open. You can withdraw later. You cannot file late.
Present a one-page numeric case: your value conclusion, the comparables in a table, photos of condition problems with repair estimates.

Before you start, check what each $10,000 of value costs you. At Harris County’s 1.72 percent it is $172 a year; at DeKalb County’s 1.26 percent it is $126. The estimator does the arithmetic for any county.

How to protest property taxes and win: the evidence that works

Closed sales beat everything. Listings, online estimates and your own opinion carry little weight. A recent arm’s-length purchase of the subject property is the strongest single exhibit. A fee appraisal dated near the valuation date is persuasive but costs $400 to $600, so it suits higher-value homes.

For an unequal appraisal argument, the exhibit is a table of five to ten neighbouring homes with assessed value per square foot next to yours. Cook County’s Board of Review states that it considers comparable properties, market value, property characteristics and lack of uniformity directly.

How to protest property taxes in Texas

Appraisal districts mail notices in April and May. Under Tax Code 41.44 you must file by May 15 or the 30th day after the notice was delivered, whichever is later. Use Comptroller Form 50-132 or the district’s portal, and tick both “over market value” and “unequal compared with other properties” so you can argue either at the hearing.

Most districts offer an informal meeting with an appraiser first, where a large share of residential protests settle. If not, the Appraisal Review Board, a citizen panel independent of the district, hears the case in person, by phone or video, or by written affidavit.

If you lose, you have 60 days from the ARB order to request binding arbitration through the Comptroller, available for any residence homestead and for other property valued at $5 million or less. If the arbitrator’s value lands closer to yours than to the board’s, the district pays the arbitrator and your deposit comes back minus a $50 fee. See the Texas property tax page.

How to appeal property tax assessment in Illinois: township, Board of Review, then PTAB

Illinois reassesses on a cycle, every three years in Cook County, and the deadline runs township by township. In Cook County the Assessor opens each township for at least 30 days after reassessment notices mail; check the Assessor’s appeal calendar. When that window closes, the Cook County Board of Review opens the same township for a second, independent appeal of roughly 30 days.

Outside Cook, talk to your township assessor, then file a complaint with the county Board of Review within 30 days after the township assessment list is published, under 35 ILCS 200/16-55.

After the Board of Review’s decision you have 30 days from its postmark to appeal to the state Property Tax Appeal Board, or you can pay under protest and sue in circuit court. See Cook County or the Illinois page.

How to appeal property tax assessment in Georgia: 45 days, and a win holds for two more years

Counties mail assessment notices in late spring. O.C.G.A. 48-5-311 gives you 45 days from the mailing date to file with the county Board of Tax Assessors, using form PT-311A or a letter. You choose the route: the Board of Equalization, which is free and hears value, uniformity and taxability; a hearing officer for non-homestead property over $500,000; or non-binding arbitration, which requires an appraisal.

While the appeal is pending you receive a temporary bill at 85 percent of the current year’s value, trued up afterward. Under 48-5-299(c), a value set on appeal cannot be raised by the assessors for the next two tax years unless you alter the property, so a win holds for three years. See the Georgia page.

How to appeal property tax assessment in Florida: 25 days after the TRIM notice

Property appraisers mail the Notice of Proposed Property Taxes, the TRIM notice, in August. Florida Statutes 194.011 gives you until the 25th day after mailing to file a petition, form DR-486, with the county Value Adjustment Board, usually through the clerk of court. Since July 1, 2025 the maximum filing fee is $50 per parcel.

Call the property appraiser first; the notice invites an informal conference and many corrections happen there. If you proceed, a special magistrate hears the case. You must give the appraiser your evidence at least 15 days before the hearing, and you must pay the required portion of the bill before it becomes delinquent or the petition is denied. See the Florida page.

How to appeal property tax assessment in California: July 2 to September 15 or November 30

Because Proposition 13 limits assessed value growth to 2 percent a year, most California appeals argue that the January 1 market value fell below the factored base year value. Ask the assessor for an informal review first.

The formal application, form BOE-305-AH, goes to the county Assessment Appeals Board. Revenue and Taxation Code 1603 sets the regular filing period at July 2 to September 15, extended to November 30 in counties where the assessor does not mail value notices to all owners by August 1.

Most large counties, including Los Angeles, San Diego and Orange, run to November 30; confirm your county’s date on the Board of Equalization’s annual letter. The board must decide within two years. Pay the bill while you wait; a reduction is refunded with interest. See the California page.

This guide is general information, not tax or legal advice. Deadlines shift when they fall on weekends and holidays, so use the date printed on your notice.

Frequently asked questions

How do I appeal property taxes?

File a written appeal with your county's review board before the deadline printed on your assessment notice, then show that your home is valued above what comparable homes sold for around the valuation date, or above similar homes nearby. Request an informal review with the assessor first, since many disputes end there, but file the formal appeal on time regardless, because you can withdraw a filed appeal and you cannot file a late one.

Should I appeal my property tax assessment?

Appeal if you can show either of two things: recent sales of similar homes below your assessed value, or a record error such as wrong square footage. Check what each $10,000 of value costs you first. At an effective rate of 1.7 percent, cutting $30,000 off the value saves about $510 a year, and in Georgia a successful appeal locks the value for the following two years as well. If comparable sales support the assessor's number, an appeal wastes an afternoon.

How do I protest property taxes in Texas?

File a Notice of Protest, Comptroller Form 50-132 or the appraisal district's online portal, by May 15 or 30 days after your notice was delivered, whichever is later. Tick both over market value and unequal appraisal. Most districts offer an informal meeting with an appraiser first. If that fails, the Appraisal Review Board, a citizen panel independent of the district, hears the case in person, by phone or by written affidavit.

How do I protest property taxes and win?

Bring closed sales, not opinions. Three to five comparable homes that sold within about six months of the valuation date, presented in a one-page table with your value conclusion, is the exhibit that wins most residential cases. A recent arm's-length purchase of your own home is the strongest single piece of evidence. Photos of condition problems work when paired with repair estimates. Boards hear dozens of cases a day and reward brevity.

What is the property tax appeal deadline in my state?

Texas: May 15 or 30 days after the notice. Georgia: 45 days from the mailing date on the assessment notice. Florida: 25 days after the TRIM notice mailed in August. Illinois: about 30 days per township after notices, then a second window at the county Board of Review. California: July 2 to September 15 or November 30 depending on the county. Deadlines that fall on weekends move, so use the date printed on your notice.

What can you appeal in a property tax assessment?

Value and classification, not the tax rate. Four grounds succeed: market value above what the home would have sold for on the valuation date, unequal appraisal compared with similar homes nearby, errors in the record such as square footage or a nonexistent addition, and an exemption or cap that was not applied.