Every state gives homeowners a short window to challenge their assessment. Miss it and you usually wait a year. Here are the deadlines, where to file, the forms and the fees for each state we cover.
| State | Now | Deadline to appeal | Where to file | Form | Fee |
|---|---|---|---|---|---|
| Connecticut | Opens soon | A written appeal application must reach the town's Board of Assessment Appeals (usually filed at the assessor's office) by February 20 for the grand list of the previous October 1. If the assessor got an extension to sign the grand list (common in revaluation years), the deadline moves to March 20 and hearings are held in April. Example: Woodstock - February 20, 2026; Norwich (extension) - March 20 for the October 1, 2024 grand list. | Board of Assessment Appeals (town) | Board of Assessment Appeals Application - Real and Personal Property (town form; example: Woodstock, rev. 12/17/2025), M-35H | No filing fee at the town Board of Assessment Appeals. |
| Michigan | Closed for 2026 | Protest to your local March Board of Review. By law the board starts meeting on the second Monday in March (March 8 in 2027), or the Tuesday or Wednesday after if the local unit chooses. Each city or township sets its own meeting dates and appointment deadlines, which are printed on your notice. You must protest in March to keep your right to go to the Michigan Tax Tribunal. Then, for homes, the Tribunal petition is due by July 31 of the same year. Example: Detroit asks owners to use its February Assessor Review and to write to the Board of Review by the second Monday in March. | March Board of Review (local city or township) | 618 (formerly L-4035), Michigan Tax Tribunal Small Claims Property Tax Appeal Petition – Valuation/Uncapping | No fee. |
| New Hampshire | Opens soon | File a written abatement application with your town or city by March 1 following the notice of tax (the final tax bill). If the final bill is dated after December 31, the deadline is 2 months after the bill date. The town has until July 1 to decide; no answer means it is denied. Example: Hanover - abatement application due March 1 after the fall tax bill. | Town abatement (selectmen / assessing office) | Taxpayer's RSA 76:16 Abatement Application to Municipality (example copy: Town of New Boston), BTLA Appeal Form (property tax abatement appeal) | No fee for the town-level abatement. |
| Ohio | Opens soon | File the complaint (Form DTE 1) with the county auditor between January 1 and March 31 for the prior tax year's value, or by the first-half tax due date if that is later. Mailed complaints must be postmarked by the deadline. You may file only once in each three-year reappraisal/update period unless something changed (recent arm's-length sale, casualty loss, substantial improvement, or a big occupancy change). Example: Franklin County accepted 2025 complaints through March 31, 2026. | County Board of Revision (BOR) | DTE 1, DTE 105A | No fee. |
| New Jersey | Closed for 2026 | The petition must be received (not just postmarked) by April 1 of the tax year, or 45 days after the town finishes the bulk mailing of assessment postcards, whichever is later. In a town with a new revaluation or reassessment the deadline is May 1. Burlington, Gloucester and Monmouth counties use an alternative calendar with a January 15 deadline. If the last day falls on a weekend or holiday, it moves to the next business day. Example: Cumberland County - April 1 (or 45 days after postcards), May 1 for revalued towns. | County Board of Taxation | A-1, A-1 Comp. Sale | Non-refundable fee based on assessed value: under $150,000 = $5; $150,000 to under $500,000 = $25; $500,000 to under $1,000,000 = $100; $1,000,000 or more = $150. Classification appeal $25. No fee for appeals of denied veteran, senior or disabled deductions/exemptions. |
| New York | Closed for 2026 | Outside NYC and Nassau, file Form RP-524 by Grievance Day. In most towns that is the fourth Tuesday in May. Suffolk County towns use the third Tuesday in May and Westchester towns the third Tuesday in June. Towns sharing an assessor may pick a date up to the second Tuesday in June. Villages that assess usually hold Grievance Day on the third Tuesday in February. Cities set their own dates. Nassau County: file with the Assessment Review Commission by March 1. New York City: file with the Tax Commission by March 15 for Class 1 homes and by March 1 for other property. Your form must be received by the deadline; a postmark is not enough. | Board of Assessment Review (BAR) - Grievance Day | RP-524, UCS 900A (RPTL 730) | No fee. |
| Texas | Closed for 2026 | File a written Notice of Protest with the ARB by May 15 or within 30 days after your appraisal notice was delivered, whichever is later. If the deadline falls on a weekend or holiday, it moves to the next business day. Late protests are allowed only for good cause or in narrow cases (for example, you never got a required notice). Example: if your notice was delivered April 20, your deadline is May 20 (30 days later) instead of May 15. | Appraisal Review Board (ARB) protest | 50-132, 50-162 | No fee. |
| Nebraska | Closed for 2026 | File a protest with the county clerk from June 1 through June 30 (next business day if June 30 falls on a weekend). Mailed protests count as filed on the postmark date. Protests filed before June 1 are not accepted. Separate 30-day deadlines apply to notices about omitted property or a denied exemption. Example: Sarpy County accepts protests online, by mail or in person June 1-30 and will not accept forms received before June 1 or postmarked after June 30. | County Board of Equalization protest | 422, Appeal to the Nebraska Tax Equalization and Review Commission (2026 revision) | No fee. |
| Vermont | Closed for 2026 | You must file a written grievance with the listers (email usually accepted) by the grievance deadline stated on the notice - generally 14 days after the change-of-appraisal notices are mailed, usually in June. Postmarks may not count; it must be received. Example: Morristown - 14 days from the date notices are mailed, typically early to mid June. If you do not grieve to the listers, you lose the right to appeal further. | Town listers / assessor (grievance), then Board of Civil Authority (BCA) | Grievance letter or town grievance form (each town has its own; any written letter is accepted), HS-122 | No fee for the grievance or the BCA appeal. |
| Pennsylvania | Closed for 2026 | Annual appeals go to the county Board of Assessment Appeals. State law sets the deadline at September 1, but county commissioners may pick an earlier date, no earlier than August 1, after public notice. Most counties use August 1 (example: Montgomery County, August 1). If the county changes your assessment during the year, you have 40 days from the date of that notice. Philadelphia is different: First Level Review with OPA was due September 1, 2026, and the formal appeal to the Board of Revision of Taxes was due October 5, 2026 (the first Monday in October) for tax year 2027. Allegheny County uses its own law and calendar. | County Board of Assessment Appeals (Philadelphia: Board of Revision of Taxes) | Montgomery County Assessment Appeal Form (example of a county form), Philadelphia BRT Real Estate Market Value Appeal (Tax Year 2027) | Set by each county. Example: Montgomery County charges $50 per parcel for a single-family home (non-refundable, check or money order). Philadelphia's BRT form lists no filing fee. |
| California | Open now | Regular (annual) appeals are filed with the county clerk of the Assessment Appeals Board between July 2 and September 15. If the county assessor does not mail value notices to all owners by August 1, the window is July 2 to November 30. Each county announces its period by April 1. Example: Los Angeles County accepts appeals July 2 to November 30. Supplemental and escape assessments: within 60 days of the notice or bill. Calamity reassessments: within 6 months. A base year value can be challenged in the regular period of the year it is first enrolled or any of the next three years. | County Assessment Appeals Board (or hearing officer) | BOE-305-AH, Los Angeles County online Assessment Appeal Application | Set by each county; some charge nothing. Example: Los Angeles County charges a $46 non-refundable processing fee per application (fee waiver available for hardship). Written findings of fact cost extra. |
| Florida | Closed for 2026 | File a petition with the county Value Adjustment Board (VAB) clerk on or before the 25th day after the property appraiser mails the TRIM notice. The exact date is printed on the notice. Example: in Miami-Dade County the 2026 deadline was September 18, 2026. Denied exemptions or classifications have a 30-day deadline from the denial notice. The board cannot extend the deadline; late petitions are accepted only for good cause (verifiable extraordinary circumstances). | County Value Adjustment Board (VAB) | DR-486, DR-501 | Set by each county's VAB, now up to $50 per parcel (the cap was raised from $15 effective July 1, 2025). Example: Miami-Dade charged $15 per parcel in 2026. No fee to appeal a timely homestead exemption denial; waived for people on temporary assistance. |
| Georgia | Closed for 2026 | File a written appeal with the county Board of Tax Assessors within 45 days of the date the assessment notice was mailed. The exact last day is printed on the notice. Example: Fulton County's 2026 deadline was July 31, 2026 for most owners. If the assessors change your value after reviewing the appeal, you have 30 days to appeal the amended notice. | County Board of Tax Assessors, then your choice of Board of Equalization or Arbitration | PT-311A | No fee for the Board of Equalization. Arbitration: you pay for your certified appraisal, and you pay the arbitrator's fee if the county's value is closer to the arbitrator's decision than yours. |
| Illinois | Varies, some open | Outside Cook County, a complaint must be filed with the county Board of Review within 30 days after your township's assessments are published in the newspaper. Dates are set by township each year. Example: Winnebago County 2026 - assessments published August 5-6, complaint deadline September 4-5. In Cook County, the Assessor opens a filing window for every township every year (not only in reassessment years); it usually runs about six weeks from the township's notice date (2026 example: Proviso Township notices 9/14/2026, last day 10/27/2026). The Cook County Board of Review then opens each township for at least 30 days. | County Board of Review (Cook County: Assessor, then Board of Review) | PTAB-1A, PTAX-230 | Usually no fee. The Cook County Board of Review says filing is free; most other counties do not charge a fee, but check your county's rules. |
| Wisconsin | Closed for 2026 | Give the municipal clerk notice of intent to object (written or oral) at least 48 hours before the Board of Review's first meeting, then file the completed Objection Form (PA-115A) by the end of the first two hours of that first meeting. The board meets once a year during a 45-day window that starts the fourth Monday in April, so dates differ by town (usually May or June). If you miss the 48-hour notice, you can ask the board to waive it for good cause, but only during the first two hours of the first meeting. Example: the Town of Primrose held its 2026 Board of Review on June 17, 2026, so notice of intent was due by 5:00 pm on June 15. | Board of Review (BOR) | PA-115A, PA-813 | No fee. |
"Now" shows whether the appeal window is open as of October 20, 2026; local dates differ, so check your notice.
Deadlines often count from the date your notice was mailed, and some towns and counties set their own dates. Always check the date on your notice.