The Deadline Is the Whole Game
Assessment appeals have unusually unforgiving deadlines. Miss the window, even by a day, and in nearly every state you're locked out until next year, paying the inflated bill in the meantime. The windows are short (25 to 60 days is typical), they're tied to when your notice was mailed rather than when you read it, and in several big states they vary by county.
Three rules apply everywhere: the date printed on your own assessment notice always controls, deadlines falling on weekends roll to the next business day, and "received" sometimes means physically received by the board, not postmarked. When in doubt, file early.
Deadlines in the Largest States
| State | Deadline | You appeal to |
|---|---|---|
| Texas | May 15, or 30 days after your notice was delivered, whichever is later | Appraisal Review Board (ARB), via Form 50-132 |
| California | Sept 15 or Nov 30, by county. SF, Santa Clara, Alameda and 8 others use Sept 15; Los Angeles, San Diego, Orange and the rest use Nov 30 (window opens July 2) | County Assessment Appeals Board |
| Florida | 25 days after the TRIM notice is mailed in mid-August, so typically mid-September. Petition must be received, not postmarked | Value Adjustment Board (VAB) |
| New York | Varies by municipality. Most towns: Grievance Day, the fourth Tuesday in May. NYC: March 1 (March 15 for Class 1 homes). Nassau County: early March | Board of Assessment Review (RP-524); NYC Tax Commission |
| Illinois | Varies by county: ~30 days from your township's notice or publication. Cook County runs two rounds (Assessor, then Board of Review) on rolling township windows | County Board of Review; then state PTAB |
| New Jersey | April 1 (May 1 in revaluation towns); added/omitted assessments by Dec 1 | County Board of Taxation (over $1M assessed: direct to Tax Court) |
| Pennsylvania | Varies by county: most use Aug 1 or Sept 1 annual deadlines (Allegheny: Sept 1); Philadelphia: first Monday of October | County Board of Assessment Appeals |
| Ohio | March 31 statewide (window opens Jan 1, for the prior tax year) | County Board of Revision (DTE Form 1) |
| Georgia | 45 days from the date on your assessment notice (notices go out April–June). Strict | Board of Tax Assessors, electing Board of Equalization, arbitration, or hearing officer |
| Michigan | March Board of Review (starts second week of March; mandatory first stop for homes); then Tax Tribunal by July 31 | Local Board of Review, then Michigan Tax Tribunal |
| North Carolina | Varies: before the county Board of Equalization and Review adjourns (April–May); ~30 days from notice in revaluation years | County Board of Equalization and Review |
| Arizona | 60 days from the Notice of Value mailing (notices out by ~March 1, a full year ahead of the tax year) | County Assessor petition, then Board of Equalization |
| Washington | July 1, or 30–60 days after your value notice (60 in King, Pierce, Snohomish), whichever is later | County Board of Equalization |
| Massachusetts | Feb 1 in most communities (with the third-quarter payment) | Board of Assessors (Form 128), then Appellate Tax Board |
| Colorado | June 8 statewide protest deadline; if denied, county Board of Equalization by July 15 | County Assessor, then County Board of Equalization |
Other Fixed Statewide Dates
| State | Deadline |
|---|---|
| Nevada | Jan 15 (notices mailed by mid-December) |
| West Virginia | Feb 20 (board sits during February) |
| New Hampshire | March 1 following the final tax bill (abatement application) |
| South Dakota | Third Friday in March (local board); April 1 for county board |
| Iowa | April 30 (window opens April 2) |
| Washington, D.C. | April 1 (first-level review) |
| Idaho | Fourth Monday in June, 5 p.m. |
| Nebraska | June 30 (window opens June 1) |
| Missouri | Second Monday in July |
| Mississippi | First Monday in August (rolls open for inspection ~2 weeks prior) |
| Arkansas | Third Monday in August |
| Utah | Sept 15, or 45 days after the notice, whichever is later |
| Oregon | Dec 31 (tax statements arrive by late October) |
Notice-Based Windows (Count the Days Yourself)
In these states, the clock starts when your notice is mailed: 30 days in Alabama, Alaska, Kansas (informal meeting request), Montana, New Mexico, Oklahoma (increase notices), and Wyoming; 45 days in Maryland (from the late-December reassessment notice); 90 days in South Carolina if you received a change notice (otherwise you can object any time up to January 15). Open the envelope the day it arrives, the mailing date, not the delivery date, usually starts the clock.
The remaining states (Connecticut's Feb 20/Mar 20 split, Minnesota's spring local board meetings, Wisconsin's Board of Review sessions, Vermont's grievance days, Virginia's locality-set dates, and the town-based calendars of Maine, Rhode Island, Louisiana, Kentucky, Tennessee, North Dakota, Delaware, and Hawaii) each set dates locally, typically published on the notice itself and the assessor's website.
Turning a Deadline Into a Plan
- Find your real date now. Look up your county assessor's appeal page and put the deadline in your calendar with a three-week head start, that's how long gathering evidence takes.
- Don't wait for the notice to prepare. Assessment notices land in predictable months (see the tables). If your area reassessed this year or your value jumped, start pulling comparable properties before the notice arrives.
- Use the informal step where it exists. Texas, Kansas, North Carolina, and many others offer an informal review with the assessor before the formal hearing; many disputes end there, but the informal talk doesn't extend the formal deadline. File the formal appeal as a backstop.
- Missed it? A few states have narrow exceptions (Florida accepts late petitions for good cause with a small fee), but generally your move is to prepare for next year, and note that in most states the process is free.
Bottom Line
Every state gives you a real path to challenge your assessment and a short, strict window to use it: fixed dates like Texas' May 15, Ohio's March 31, and Colorado's June 8, or 25-60 day windows that start the day your notice is mailed. Confirm the exact date on your own notice and your county's website, then work backward. For what to do once you've filed, see our step-by-step appeal guide and our advice on whether to hire help.