Filing instructions, every state — and where to file in yours.
Pick a state to see the appeal body, the procedural grounds the homeowner can raise, and the typical filing window — then routes you to that state’s surface (Texas) or to the county deadline lookup (everyone else).
Where do you file?
Each state funnels a property-tax appeal through a different body — ARB in Texas, the county board of equalization in Georgia and most of the South, BARs in the Northeast, state boards of tax appeals in the Plains and Mountain West. The picker unlocks the right destination the moment you pick yours.
50 states + DC · 4 regions · all 4 procedural grounds
Pick a state to see filing-instruction details and the surface the page will land you on.
All 50 states + DC, grouped by region.
The four procedural grounds homeowners can raise — equal appraisal, market value, factual error, and uniformity — show up in that order across most states. The window is typically the 25–60 days after the notice was mailed, sometimes the formal grievance sit. Texas, Georgia, Florida, and North Carolina have state-specific landings; everyone else routes to the deadline-lookup.
Northeast
Connecticut
CTAppeal bodyBoard of Assessment AppealsProcedural grounds- market value
- uniformity
Typical filing windowTypically Feb–Mar · 2 months after the grand list is filed.
Where to file:/deadline-lookupMaine
MEAppeal bodyState Tax AssessorProcedural grounds- market value
- uniformity
Typical filing windowTypically 60 days from the commitment date of the municipality.
Where to file:/deadline-lookupMassachusetts
MAAppeal bodyAppellate Tax BoardProcedural grounds- market value
- uniformity
Typical filing windowTypically 90 days after the actual or constructive notice of tax.
Where to file:/deadline-lookupNew Hampshire
NHAppeal bodyBoard of Tax and Land AppealsProcedural grounds- market value
- uniformity
Typical filing windowTypically Sept 1 deadlines for abatement; BTLA appeal follows.
Where to file:/deadline-lookupNew Jersey
NJAppeal bodyCounty Board of TaxationProcedural grounds- market value
- uniformity
Typical filing windowTypically April 1 or 45 days after the assessment notice, whichever is later.
Where to file:/deadline-lookupNew York
NYAppeal bodyBoard of Assessment Review (BAR)Procedural grounds- market value
- uniformity
Typical filing windowTypically 4 months after tentative roll; small claims SCAR for lower stakes.
Where to file:/deadline-lookupPennsylvania
PAAppeal bodyBoard of Assessment AppealsProcedural grounds- market value
- uniformity
- factual error
Typical filing windowBy the county-published BAA sitting window per 53 Pa.C.S. § 881-886; Court of Common Pleas on the record after the BAA under § 884.
Where to file:/pennsylvaniaRhode Island
RIAppeal bodyLocal Board of Assessment ReviewProcedural grounds- market value
- uniformity
Typical filing windowTypically 90 days from the first tax bill date of the new fiscal year.
Where to file:/deadline-lookupVermont
VTAppeal bodyBoard of Civil AuthorityProcedural grounds- market value
- uniformity
Typical filing windowTypically spring grievance meet; towns run their own calendars.
Where to file:/deadline-lookup
Midwest
Illinois
ILAppeal bodyBoard of Review (county)Procedural grounds- market value
- uniformity
- factual error
Typical filing windowOften 30 days after township board closes; sometimes piggybacks on the assessor.
Where to file:/deadline-lookupIndiana
INAppeal bodyCounty Board of ReviewProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after notice, then the Indiana Board of Tax Reviews.
Where to file:/deadline-lookupIowa
IAAppeal bodyBoard of ReviewProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after the assessment notice; protest deadlines vary by county.
Where to file:/deadline-lookupKansas
KSAppeal bodyBoard of Tax Appeals (BOTA)Procedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after notice of valuation; county appraisers front the line.
Where to file:/deadline-lookupMichigan
MIAppeal bodyMarch Board of ReviewProcedural grounds- market value
- factual error
- uniformity
Typical filing windowTypically Jan–Mar township-meet window; then Michigan Tax Tribunal.
Where to file:/deadline-lookupMinnesota
MNAppeal bodyLocal Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after the assessment notice; Minnesota Tax Court on appeal.
Where to file:/deadline-lookupMissouri
MOAppeal bodyBoard of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after notice or by the second Monday in July.
Where to file:/deadline-lookupNebraska
NEAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after notice; TERC handles state-level appeals.
Where to file:/deadline-lookupNorth Dakota
NDAppeal bodyCity or Township BoardProcedural grounds- market value
- uniformity
Typical filing windowTypically the February assessment meet; then State Board of Equalization.
Where to file:/deadline-lookupOhio
OHAppeal bodyBoard of Revision (BOR)Procedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after notice of value; then Board of Tax Appeals.
Where to file:/deadline-lookupSouth Dakota
SDAppeal bodyLocal Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically within 30 days after the notice of assessment.
Where to file:/deadline-lookupWisconsin
WIAppeal bodyBoard of ReviewProcedural grounds- market value
- uniformity
Typical filing windowAnnual open-book + Board of Review meet; towns publish their window.
Where to file:/deadline-lookup
South
Alabama
ALAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after the notice of assessment.
Where to file:/deadline-lookupArkansas
ARAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically within 30 days after the assessment notice.
Where to file:/deadline-lookupDelaware
DEAppeal bodyBoard of Assessment Review (county)Procedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after the assessment notice is mailed.
Where to file:/deadline-lookupDistrict of Columbia
DCAppeal bodyReal Property Tax Appeals BoardProcedural grounds- market value
- uniformity
Typical filing windowTypically 45 days after notice; OAH hears later-stage cases.
Where to file:/deadline-lookupFlorida
FLAppeal bodyValue Adjustment Board (VAB)Procedural grounds- market value
- factual error
- uniformity
Typical filing windowTypically 25 days after the TRIM notice — usually September each year.
Where to file:/floridaGeorgia
GAAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
- factual error
Typical filing window45 days from the date the assessment notice was mailed.
Where to file:/georgiaKentucky
KYAppeal bodyBoard of Assessment AppealsProcedural grounds- market value
- uniformity
Typical filing windowTypically the day following the first Monday in June.
Where to file:/deadline-lookupLouisiana
LAAppeal bodyParish Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowVaries by parish — typically before the parish board meets for the year.
Where to file:/deadline-lookupMaryland
MDAppeal bodyProperty Tax Assessment Appeal BoardProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after the assessment notice; Maryland Tax Court on appeal.
Where to file:/deadline-lookupMississippi
MSAppeal bodyBoard of Supervisors (Board of Equalization)Procedural grounds- market value
- uniformity
Typical filing windowTypically by the first Monday in August — the county equity sit.
Where to file:/deadline-lookupNorth Carolina
NCAppeal bodyBoard of Equalization and Review (county)Procedural grounds- market value
- uniformity
- factual error
Typical filing window30 days after the assessor mails the property tax assessment notice, per N.C.G.S. § 105-322. Property Tax Commission (N.C.G.S. § 105-241.1) on further review.
Where to file:/north-carolinaOklahoma
OKAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after notice; protest is required before district court.
Where to file:/deadline-lookupSouth Carolina
SCAppeal bodyCounty Board of Assessment AppealsProcedural grounds- market value
- uniformity
- factual error
Typical filing window90 days after the date of the assessment notice, per S.C. Code § 12-60-30(A).
Where to file:/south-carolinaTennessee
TNAppeal bodyState Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically filed in the spring grievance period set by the assessor.
Where to file:/deadline-lookupTexas
TXAppeal bodyAppraisal Review Board (ARB)Procedural grounds- equal appraisal
- market value
- factual error
- uniformity
Typical filing windowMay 15, 2026 — or 30 days after the appraisal notice was mailed, whichever is later.
Where to file:/texasVirginia
VAAppeal bodyBoard of Equalization (county)Procedural grounds- market value
- uniformity
- factual error
Typical filing window3 years from the assessment date, per Va. Code § 58.1-3984 — long-tail case realities vary.
Where to file:/virginiaWest Virginia
WVAppeal bodyCounty Board of Equalization and ReviewProcedural grounds- market value
- uniformity
Typical filing windowTypically Feb–Mar sitting window; taxpayer must file before the board meets.
Where to file:/deadline-lookup
West
Alaska
AKAppeal bodyBoard of Equalization (borough)Procedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after the assessment notice.
Where to file:/deadline-lookupArizona
AZAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 60 days after the notice; State Board of Tax Appeals follows.
Where to file:/deadline-lookupCalifornia
CAAppeal bodyCounty Assessment Appeals BoardProcedural grounds- equal appraisal
- market value
- factual error
- uniformity
Typical filing windowTypically 60 days after the notice of supplemental assessment or roll.
Where to file:/deadline-lookupColorado
COAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after notice; Board of Assessment Appeals on further review.
Where to file:/deadline-lookupHawaii
HIAppeal bodyBoard of ReviewProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after the assessment notice.
Where to file:/deadline-lookupIdaho
IDAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after the assessment notice.
Where to file:/deadline-lookupMontana
MTAppeal bodyCounty Tax Appeal BoardProcedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after the assessment notice; then State Tax Appeal Board.
Where to file:/deadline-lookupNevada
NVAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically 15 days after the notice — tight window; Nevada Tax Commission after.
Where to file:/deadline-lookupNew Mexico
NMAppeal bodyCounty Valuation Protest BoardProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after the notice; Court of Appeals follows.
Where to file:/deadline-lookupOregon
ORAppeal bodyBoard of Property Tax Appeals (BOPTA)Procedural grounds- market value
- uniformity
- factual error
Typical filing windowTypically 30 days after the notice; counties run on separate calendars.
Where to file:/deadline-lookupUtah
UTAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically 45 days after the assessment notice.
Where to file:/deadline-lookupWashington
WAAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after notice; State Board of Tax Appeals on further review.
Where to file:/deadline-lookupWyoming
WYAppeal bodyCounty Board of EqualizationProcedural grounds- market value
- uniformity
Typical filing windowTypically 30 days after notice, or 30 days prior to the next year levy date.
Where to file:/deadline-lookup
Every state still gets the diary, the letter, the packet.
The deadline lookup keeps the citation-keyed windows for Texas and Georgia — and quietly tells the truth everywhere else. The kit still ships the letter-forms and the hearing diary that work for any protest, no matter who hears it.
What “typical” means
The filing-window notes on this page are a one-line honest annotation about each state’s common shape. The hard, citation-keyed deadlines — keyed against Tex. Tax Code § 41.44(a) and O.C.G.A. § 48-5-311(b) — live on /deadline-lookup. That’s the surface a state-aware ad should land a visitor on, the picker wires that up.