| Alabama |
File a written protest/objection with the County Board of Equalization within 30 calendar days after receiving (or after the final publication of) the written notice of valuation; the BOE then sits to hear protests on the date set by the Department of Revenue. |
Ala. Code §40-3-20 |
May 23, 2026 |
| Alaska |
Within 30 days after the assessor mails the assessment notice, filed in writing with the local Board of Equalization. Alaska has no statewide property tax; the deadline is set by each borough or municipality from its own notice-mailing date (e.g., the Municipality of Anchorage mails notices by mid-January and sets a deadline ~30 days later — Feb 11 for 2026). The exact calendar date varies by jurisdiction. |
AS 29.45.190(a) |
May 23, 2026 |
| Arizona |
File a Petition for Review of Valuation with the county assessor within 60 days after the date the assessor mailed the annual Notice of Valuation. The Notice of Valuation is mailed before March 1 of the valuation year (for taxes due the following year), so the administrative-petition deadline falls in late April / early May and is printed on each parcel's notice. A taxpayer may instead skip the administrative track and appeal directly to the Arizona Tax Court on or before December 15, regardless of whether administrative remedies were exhausted. |
A.R.S. §42-16051(D) |
May 23, 2026 |
| Arkansas |
2026-08-17 |
Ark. Code §26-27-317 |
May 23, 2026 |
| California |
2026-09-15 |
Cal. Rev. & Tax. Code §1603(b) |
May 23, 2026 |
| Colorado |
2026-06-08 |
Colo. Rev. Stat. §39-5-122(2) |
May 23, 2026 |
| Connecticut |
2026-02-20 |
Conn. Gen. Stat. §12-111 |
May 23, 2026 |
| Delaware |
County-set window keyed to the assessment notice. New Castle County: written notice of appeal must be filed prior to March 15 (9 Del. C. §8311(a)). Kent and Sussex Counties: the Board of Assessment Review hears appeals from March 1 to May 31 each year, or until all appeals are heard during a reassessment year (9 Del. C. §8311(b), (c)). All three counties completed their first general reassessment in roughly 40 years effective fiscal year 2025; reassessment-year appeal windows ran off the new tentative-assessment notices and varied by county. |
9 Del. C. §8311(a), (b), (c) |
May 23, 2026 |
| District of Columbia |
2026-04-01 |
D.C. Code §47-825.01a |
May 23, 2026 |
| Florida |
On or before the 25th day following the mailing of the property appraiser's notice (the TRIM / Notice of Proposed Property Taxes). The TRIM notice is mailed in mid-to-late August, so the petition deadline falls in early-to-mid September; the exact date is printed on each parcel's notice and varies by county. |
Fla. Stat. §194.011(3)(d) |
May 23, 2026 |
| Georgia |
File a notice of appeal with the county board of tax assessors within 45 days from the date the Annual Notice of Current Assessment was mailed. |
O.C.G.A. §48-5-311(e)(2)(A) |
May 23, 2026 |
| Hawaii |
2026-01-15 |
HRS §232-1; Honolulu Revised Ordinances §8-1.6 |
May 23, 2026 |
| Idaho |
2026-06-22 |
Idaho Code §63-501A |
May 23, 2026 |
| Illinois |
An appeal (complaint) to the county Board of Review must be filed within 30 days after the date the county or township assessment list is published. In Cook County, appeals are filed during township-specific filing windows that open and close on a rolling basis as each township's assessments are published. A written appeal to the county Board of Review is a prerequisite to any further appeal. After the Board of Review issues its written decision, a petition to the state Property Tax Appeal Board (PTAB) must be filed within 30 days of that written notice (or, in Cook County, within 30 days of the BOR's transmittal of its final township action, whichever is later); alternatively the taxpayer may file in circuit court. |
35 ILCS 200/16-55 (Board of Review complaints, counties under 3,000,000); 35 ILCS 200/16-160 (petition to PTAB) |
May 23, 2026 |
| Indiana |
2026-06-15 |
Ind. Code §6-1.1-15-1.1(b) |
May 23, 2026 |
| Iowa |
2026-04-30 |
Iowa Code §441.37(1)(a)(1) |
May 23, 2026 |
| Kansas |
Kansas gives a homeowner two mutually exclusive paths and you may use only one for a given property and tax year. (1) Equalization appeal: appeal the spring Valuation Notice by giving notice to the county appraiser within 30 days after the notice is mailed, which triggers a mandatory informal meeting with the county appraiser; if still aggrieved, file with the small claims and expedited hearings division or the regular division of the Board of Tax Appeals within 30 days after the informal-meeting result is mailed. (2) Payment under protest: if you did not file an equalization appeal, file a written protest with the county treasurer at the time the taxes are paid, or — if the taxes are paid from an escrow or tax-service agent before December 20 — no later than December 20; the protest then proceeds to an informal meeting with the county appraiser and, if unresolved, to the Board of Tax Appeals within 30 days of the informal result. |
K.S.A. §79-1448 (equalization appeal); K.S.A. §79-2005 (payment under protest) |
May 23, 2026 |
| Kentucky |
2026-05-19 |
KRS 133.120(2); KRS 133.045 |
May 23, 2026 |
| Louisiana |
File during the 15-day public-inspection ("open rolls") period set by each parish, beginning no earlier than August 15 and ending no later than September 15. The taxpayer files Form 3101 (Notice of Appeal Request for Board of Review) with the assessor/Board of Review during this window; a complaint must reach the assessor's office no later than three business days after the last date the lists are exposed. Orleans Parish runs a separate window (July 15 - August 15). |
La. R.S. §47:1992; La. Admin. Code tit. 61, §V-3101 |
May 23, 2026 |
| Maine |
A taxpayer must file a written application for abatement with the municipal assessors within 185 days from the date the taxes were committed for the municipality. Commitment dates are set by each municipality (typically late summer, often around August), so the abatement window opens on the local commitment date and runs 185 days from it. The assessors then have 60 days to act; failure to act within 60 days is a deemed denial that starts the appeal clock. |
36 M.R.S. §841(2) |
May 23, 2026 |
| Maryland |
Appeal the triennial Notice of Assessment to the Supervisor of Assessments within 45 days of the date printed on the notice. Maryland reassesses each property once every three years (the property is split into three groups; one group is reassessed each year), and reassessment notices for the group being revalued are mailed in late December for the January 1 date of finality. A homeowner may appeal on three occasions: (1) within 45 days of a triennial Notice of Assessment under Tax-Property §14-502(a); (2) by filing a petition for review on or before the date of finality (the first working day following January 1) in the two years the property is not at reassessment, under Tax-Property §14-503; or (3) within 60 days of the date of transfer for a new owner who buys after January 1 but before the next tax year begins, under Tax-Property §14-502. |
Md. Code, Tax-Property §14-502(a) |
May 23, 2026 |
| Massachusetts |
2026-02-02 |
G.L. c.59 §59 |
May 23, 2026 |
| Michigan |
2026-07-31 |
MCL 205.735a(6) (residential July 31 / commercial-industrial May 31; Board of Review protest is a jurisdictional prerequisite) |
May 23, 2026 |
| Minnesota |
2026-04-30 |
Minn. Stat. §278.01, subd. 1(c) |
May 23, 2026 |
| Mississippi |
2026-08-03 |
Miss. Code Ann. §27-35-89 |
May 23, 2026 |
| Missouri |
2026-07-13 |
Mo. Rev. Stat. §137.275; §137.385 |
May 23, 2026 |
| Montana |
Within 30 days from the date on the Department of Revenue classification and appraisal notice, you may either request an informal review with the department (Form AB-26) or appeal directly to the County Tax Appeal Board (CTAB). If you first request an informal review, the appeal to the CTAB must instead be filed within 30 days from the date on the notice of the department's AB-26 determination. County boards meet from the first Monday in June to hear timely appeals. |
Mont. Code Ann. §15-7-102(6); §15-15-102 |
May 23, 2026 |
| Nebraska |
2026-06-30 |
Neb. Rev. Stat. §77-1502 |
May 23, 2026 |
| Nevada |
2026-01-15 |
NRS 361.357 |
May 23, 2026 |
| New Hampshire |
2026-03-01 |
RSA 76:16, I(b) |
May 23, 2026 |
| New Jersey |
2026-04-01 |
N.J.S.A. 54:3-21 |
May 23, 2026 |
| New Mexico |
File a petition of protest with the county assessor on or before the later of April 1 of the property tax year, OR 30 days after the assessor mails the notice of valuation. (In counties that mail the notice with the prior year's tax bill under §7-38-20, the April-1-or-30-days rule applies; in all other cases the petition is due 30 days after the notice of valuation is mailed.) |
NMSA 1978 §7-38-24(B) |
May 23, 2026 |
| New York |
2026-05-26 |
N.Y. Real Property Tax Law §512 (tentative roll / Grievance Day) and §524 (complaints with respect to assessments) |
May 23, 2026 |
| North Carolina |
A written request for a hearing must be made to the County Board of Equalization and Review before the board adjourns. The board's first meeting is held no earlier than the first Monday in April and no later than the first Monday in May; the adjournment date is set by each county. If the board's notice of decision was mailed fewer than 15 days before adjournment, the request may be made within 15 days after that notice was mailed. |
N.C.G.S. §105-322(g) |
May 23, 2026 |
| North Dakota |
Sequential boards of equalization. First appeal the assessor's valuation to the local board of equalization: township boards meet within the month of April and city boards meet within the first 15 days of April. Continue to the county board of equalization, which meets during the first 10 days of June. The final step is the State Board of Equalization, which meets the second Tuesday in August and may reduce an assessment only if the owner has appealed to BOTH the local and county boards. Exact local-board meeting dates vary by jurisdiction and are not a single statewide calendar date. |
N.D.C.C. §57-09-04 (township board, April); N.D.C.C. §57-11-03 (city board, first 15 days April); N.D.C.C. §57-12-04 (county board, first 10 days June) |
May 23, 2026 |
| Ohio |
2026-03-31 |
Ohio Rev. Code §5715.19(A)(1) |
May 23, 2026 |
| Oklahoma |
Within 30 calendar days of the date the county assessor mails the Notice of Increase in Valuation, file a written informal protest (Form 974) with the county assessor. The assessor issues a written decision within 7 calendar days of the informal hearing; the taxpayer then has 15 calendar days from the date that decision is mailed to file a formal appeal (Form 976) with the County Board of Equalization. There is no fixed statewide calendar deadline because the clock runs from each parcel's notice; all BOE proceedings must conclude by the board's adjournment (statutorily on or before May 31). |
68 O.S. §2876 |
May 23, 2026 |
| Oregon |
2026-12-31 |
ORS 309.100(2) |
May 23, 2026 |
| Pennsylvania |
Annual appeals are filed the year BEFORE the tax year and the deadline is set county-by-county. Under state law the default is on or before September 1, but the county commissioners may designate an earlier date no earlier than August 1; in practice most counties use August 1 or September 1. Allegheny County's window is July 1 through September 1, and Philadelphia's deadline is the first Monday in October. Confirm the exact date with your county Board of Assessment Appeals each year. |
53 Pa.C.S. §8844(b),(c) |
May 23, 2026 |
| Rhode Island |
First, file an appeal (account) with the local city or town tax assessor on or before November 15, but not less than 90 days after the first tax payment is due. If still aggrieved, appeal to the local Tax Board of Review within 30 days after the assessor renders a decision and notifies the taxpayer, or — if the assessor does not render a decision by December 31 — no later than January 31 of the next year. A taxpayer must file an account (or a notice of intent to bring in an account) on or before January 31 following the date of assessment to preserve appeal rights. |
R.I. Gen. Laws §44-5-26(a) |
May 23, 2026 |
| South Carolina |
In a year when the county assessor mails a property tax assessment notice, the taxpayer must give the assessor a written notice of objection within 90 days after the notice is mailed; failure to do so forfeits the right to appeal the valuation. In a year when no assessment notice is mailed, the taxpayer may submit a written appeal to the assessor at any time — an appeal submitted before the first penalty date for that year's taxes applies to that property tax year, and one submitted on or after the first penalty date applies to the succeeding property tax year (S.C. property taxes are due by January 15, so the first penalty date is the practical cutoff). |
S.C. Code §12-60-2510 |
May 23, 2026 |
| South Dakota |
2026-03-12 |
SDCL 10-11-16 (local board appeal received by 2nd Monday in March); SDCL 10-11-13 (local board convenes 3rd Monday in March); SDCL 10-11-23 (county board appeal received by 1st Monday in April); SDCL 10-11-25 (county board session 2nd Monday in April through 1st Monday in May) |
May 23, 2026 |
| Tennessee |
2026-08-01 |
Tenn. Code Ann. §67-5-1412(b) |
May 23, 2026 |
| Texas |
2026-05-15 |
Tex. Tax Code §41.44(a)(1) |
May 23, 2026 |
| Utah |
2026-09-15 |
Utah Code §59-2-1004(3)(a) |
May 23, 2026 |
| Vermont |
Vermont assessment is town-level: file your written grievance with the town's Board of Listers on or before the town's grievance day (set per town and published in the change-of-appraisal notice; statute requires listers to complete grievance hearings on or before May 20, though in practice many towns hold grievance day later in the spring/early summer after notices are mailed at least 14 days in advance). If dissatisfied with the listers' decision, appeal in writing to the town's Board of Civil Authority (BCA) within 14 days after the date of notice of the listers' final decision. If still dissatisfied, appeal the BCA decision within 30 days to either the Director of Property Valuation and Review (the State Appraiser) OR the Superior Court in the county where the property is located. |
32 V.S.A. §4111; 32 V.S.A. §4404; 32 V.S.A. §4461 |
May 23, 2026 |
| Virginia |
Virginia sets no statewide real-estate appeal deadline. After an administrative review with the local assessing officer, a taxpayer applies to the local Board of Equalization (BOE), which sits for the time(s) needed to discharge its duties after giving at least 7 days' public notice (Va. Code §58.1-3378). The applicable deadline is fixed by each county or independent city off its own reassessment/assessment cycle and stated on the notice of change in assessment, which gives 'the time and place at which persons may appear before the officers making such reassessment or change and present objections thereto' and is mailed at least 15 days before the protest hearing (Va. Code §58.1-3330). Reassessment cadence varies by locality: counties reassess every 4 years (or every 3 by board vote) under §58.1-3252, cities every 2 years under §58.1-3251, with an annual/biennial option under §58.1-3253. |
Va. Code §58.1-3378 |
May 23, 2026 |
| Washington |
File a Taxpayer Petition with the county Board of Equalization by July 1 of the assessment year, OR within 30 days of the date the assessor mailed the change-of-value notice (some counties adopt an extended window of up to 60 days by ordinance), whichever is later. Confirm the exact window with the Board of Equalization in the county where the property is located. |
RCW 84.40.038(1) |
May 23, 2026 |
| West Virginia |
2026-02-20 |
W. Va. Code §11-3-24 |
May 23, 2026 |
| Wisconsin |
Wisconsin assessment appeals run on a municipal Board of Review (BOR) session, not a single statewide calendar date. Each municipal (town, village, or city) BOR meets annually at any time during the 45-day period beginning on the 4th Monday of April, and may not convene sooner than 7 days after the assessment roll is completed and open for examination ("Open Book") under Wis. Stat. §70.45 (Wis. Stat. §70.47(1)). To preserve the right to object, the property owner must give the BOR clerk written or oral notice of intent to file an objection at least 48 hours before the board's first scheduled meeting, then file the written Objection Form for Real Property Assessment (Form PA-115A) with the clerk within the first 2 hours of that first meeting (Wis. Stat. §70.47(7)(a)). The board may waive the 48-hour notice for good cause shown during the first 2 hours of the session, or for proof of extraordinary circumstances through the 5th day of the session (Wis. Stat. §70.47(7)(a)) — but a property owner who is granted a hearing waiver loses the right to later appeal to the Department of Revenue or to file an excessive-assessment claim. The exact session start date is set by each individual municipality within the 45-day window, so there is no single statewide 2026 date. |
Wis. Stat. §70.47(1) |
May 23, 2026 |
| Wyoming |
File a written statement of disagreement with the county assessor no later than 30 days after the date the assessment notice (assessment schedule) is mailed. Assessment schedules are mailed on or before the fourth Monday in April, so the actual deadline rolls 30 days off each county's mail date. A taxpayer who timely files is heard by the county Board of Equalization (county commissioners sitting as the board); the board notifies parties of its findings no later than the first Monday in August. |
Wyo. Stat. §39-13-109(b)(i); §39-13-103(b)(iii) |
May 23, 2026 |
