If I win, does next year start lower?
If I win, does next year start lower?
A win usually applies only to the year you appealed — the assessor can re-value the next year — but several states freeze or carry forward your reduced value, so a successful appeal often does give you a lower starting point next cycle.
Whether a win carries forward depends on your state. The general rule is that a board decision is binding for the tax year you appealed, and the assessor sets a fresh value the next year. But many states soften that with a freeze or a structural carry-forward, so in practice a win frequently does lower next year's starting point.
The default: one year at a time. In Texas, the Comptroller notes that an ARB decision applies to the year protested; the appraisal district can reappraise the next year, so you may need to protest again — though your prior win and evidence make the next case easier.
States that freeze a successful value. Some states bar the assessor from raising your value for a set period after a win. Georgia is the clearest: under O.C.G.A. §48-5-299(c), when an appeal reduces (or leaves unchanged) your value, the board of tax assessors may not increase that valuation "during the next two successive years" unless both parties agree in writing — effectively a multi-year freeze, with exceptions if you skipped the hearing or didn't provide required documentation.
States with annual decline-in-value reviews. In California, a Proposition 8 reduction is temporary by design. The Board of Equalization explains the assessor "reviews the assessment annually" and restores the factored base-year value once market value recovers — so a Prop 8 win can persist year to year while the market stays soft, then unwind as values rise.
What this means for you. Treat a win as at least a one-year savings and possibly a multi-year head start. Keep your hearing evidence — comps, photos, the prior decision — because it directly supports re-appealing if the value pops back up. And confirm your state's specific rule: a Georgia-style freeze, a California-style annual review, or a plain one-year decision all behave differently next cycle.
Check your state tax authority's site for any post-appeal freeze or carry-forward before assuming a win locks in your value.
State-by-State Variations
| State | Exception or Variation |
|---|---|
| Georgia | Georgia — a reduced or unchanged appeal value generally cannot be increased by the board of tax assessors for the next two successive years under [O.C.G.A. §48-5-299(c)](https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-5-299/), unless both parties agree in writing or you failed to attend the hearing or provide required documentation. |
| California | California — a Proposition 8 (decline-in-value) reduction is temporary; the assessor [reviews it annually](https://www.boe.ca.gov/proptaxes/decline-in-value/) and restores the factored base-year value once market value recovers, so a win does not permanently lower your base. |
| Texas | Texas — an ARB decision binds only the protested year; the appraisal district may reappraise the next year, so a homeowner often re-protests annually. |