By MillRate USA · Last reviewed 2026-10-27
What an appeal can and can't change
Your bill is your value times the rate. The rate is set by budgets and votes, so it can't be appealed. What you can challenge is the assessed value (in Texas, the appraised value) on your notice. If it's higher than the evidence supports, an appeal can lower it, and the bill with it.
The strongest appeals rely on evidence about your own property: recent sales of comparable homes, an appraisal, or errors on the property record such as wrong square footage. A town's average assessment ratio describes the town as a whole and doesn't on its own show that any one assessment is wrong.
Deadlines at a glance
| State | File with | Deadline |
|---|---|---|
| Connecticut | Town Board of Assessment Appeals | On or before February 20 (March 20 if the town's grand list was extended) |
| Indiana | County or township assessing official, Form 130 | Generally June 15 |
| Iowa | Local Board of Review | April 2 to April 30 |
| Maryland | Supervisor at your SDAT office | Within 45 days of the date on your reassessment notice |
| Massachusetts | Board of assessors (an abatement) | By the due date of the first actual tax bill installment |
| Michigan | March Board of Review | In March; you must appear here before the Tax Tribunal |
| New Jersey | County Board of Taxation | April 1 in most towns; May 1 after a revaluation; January 15 in Burlington, Gloucester and Monmouth |
| North Carolina | County board of equalization and review | Set by each county |
| Rhode Island | Local tax assessor | On or before November 15, and not less than 90 days after the first payment is due |
| Texas | Appraisal review board (a protest) | May 15, or 30 days after your notice is mailed, whichever is later |
| Virginia | Assessor, then board of equalization | Set by each locality's board |
State by state
Connecticut
Appeals go to your town's Board of Assessment Appeals. State law sets the deadline "on or before February twentieth" following the grand list date, moving to March 20 if your town received an extension. Your appeal must include your own estimate of the value. After the board, you can appeal to the Superior Court. Connecticut guide
Indiana
File Form 130 with your county or township assessing official, generally by June 15. An informal meeting comes first, then the county Property Tax Assessment Board of Appeals, which must hold a hearing within 180 days. After that, the Indiana Board of Tax Review and the Indiana Tax Court. Indiana guide
Iowa
Protests go to your local Board of Review, filed with the assessor from April 2 to April 30; a mailed petition must be postmarked by April 30. Some assessors offer an informal review first. After the board, you can go to the Property Assessment Appeal Board or district court, within 20 days after the board adjourns or May 31, whichever is later. Iowa guide
Maryland
Maryland's State Department of Assessments and Taxation says owners "may appeal the total new market value within 45 days from the date on the notice." The levels are a supervisor's hearing at your local SDAT office, the Property Tax Assessment Appeal Board, then the Maryland Tax Court. Maryland guide
Massachusetts
An appeal is called an abatement, and it starts with your board of assessors. The application "must be filed with assessors on or before the due date for payment of the first installment" of the actual tax bill. If denied, you can appeal to the Appellate Tax Board within three months, and you must keep paying your installments on time. Massachusetts guide
Michigan
Assessment notices usually go out in February. The first step is your city or township's March Board of Review, and you must appear there before the next level can hear your case. Then the Michigan Tax Tribunal: for residential property, the filing deadline is July 31. Michigan guide
New Jersey
Appeals go to your County Board of Taxation, filed and received by April 1 in most towns, May 1 where there was a revaluation that year, and January 15 in Burlington, Gloucester and Monmouth counties. Assessments over $1,000,000 can go straight to the Tax Court. You have to show the assessment is unreasonable against true market value or the town's "common level range". New Jersey guide
North Carolina
Start with your county's board of equalization and review; each county sets its own schedule and deadline. After that, the state Property Tax Commission, where your notice of appeal must arrive "within 30 days after the date the board mailed a notice of its decision." North Carolina guide
Rhode Island
Appeals start with your local tax assessor, "on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due." Then the local tax board of review within 30 days of the assessor's decision, and the Superior Court within 30 days of the board's. Rhode Island guide
Texas
In Texas it's a protest, filed with your county's appraisal review board. The Comptroller says "the usual protest filing deadline is May 15 or 30 days after the appraisal district mails" your notice, whichever is later. After the board, the options include district court within 60 days and, for homesteads of any value, binding arbitration. Texas guide
Virginia
You can usually start by asking the assessor's office to review your assessment. Then each locality's board of equalization hears complaints that property "is assessed at more than fair market value," on a deadline it sets each year. You can also go to circuit court. Virginia guide
Before you file
- Read your notice. It has your value, the deadline and where to file.
- Check the property record for errors: size, bedrooms, condition, lot.
- Gather comparable sales from around your assessment date.
- Keep paying your bills on time while you appeal. Some states require it.
Then see what your rate means in dollars with the property tax calculator, or check when your bill is due.
Sources
- Connecticut OPM, statutes governing property assessment and taxation
- Indiana DLGF, Assessment Appeals fact sheet
- Iowa Department of Revenue, Petition to Local Board of Review
- Maryland SDAT, Questions and Answers About Real Property Assessments
- Massachusetts DLS, guide to real estate abatements and appeals
- Bay City, Michigan, Assessment Appeals Process
- New Jersey Division of Taxation, Property Tax Appeals
- North Carolina G.S. 105-290, appeals to the Property Tax Commission
- Rhode Island Gen. Laws § 44-5-26
- Texas Comptroller, property tax protests
- Code of Virginia § 58.1-3378, boards of equalization
This guide explains how the system works. It isn't legal or tax advice, and deadlines can change. Your assessment notice and your assessor's office have the final word. Spotted an error? Email [email protected].