How to appeal your property tax assessment, step by step

Every year, your county’s appraisal office puts a value on your home, and that value drives your property taxproperty taxProperty tax is the tax the county, city, school district and other local bodies charge real property owners every year to pay for schools, police, fire and other public services. It is computed on the value the assessor's office assigns to your home, at each body's rate, minus the exemptions you qualify for, such as the primary-residence exemption in many states. If you have a mortgage you normally pay it month by month inside your payment, through the escrow account. It is generally deductible on your federal return if you itemize.See the full definitionClose. If the value is higher than what your home is worth, you have the right to challenge it: in Texas it is called a protest; in other states, an appeal or grievance. This guide is for owners who received a notice of value that seems too high: it explains how to read the notice, what evidence works, how the informal review and the hearing go, which deadlines Texas, Florida and California set, and what to pay while you wait.

To protest in Texas, whichever is later, from when the district mails the notice

May 15 or 30 days¹

To request a value review in Florida, from when the TRIM notice is mailed

25 days²

To appeal in Arizona, from the Notice of Value

60 days⁸

Typical effective property tax rate in the US (Census, ACS)

0.94%

What you can and cannot challenge

What you challenge is the assessed valueassessed valueAssessed value, or assessment, is the value the local government's assessor gives your property to calculate property tax. It is only for taxes: it is not the appraisal a lender orders for your mortgage. The assessor first estimates market value, usually by comparing your home with similar homes that sold recently. In some places the assessment equals full market value, and in others it is a fraction of it. The assessor does not decide how much you pay: that depends on the rates set by the county, the city and the school district.See the full definitionClose: the value the appraisal office puts on your home. You do not challenge the rate or the bill’s total. The Texas Comptroller says it plainly: neither the appraisal review board nor the appraisal district sets your property taxes, and the board cannot take your personal economic situation into account.¹ New York’s Department of Taxation and Finance says the same: assessors do not determine your taxes; if your value is fair but the tax seems high, that is a matter for the taxing jurisdictions, such as the school district or the county.⁷

In Texas you can protest the value or any action the district took on your property, such as an error in the records or a denied exemption.¹ So if you were denied the homestead exemptionhomestead exemptionA homestead exemption is a legal protection for the home where you and your family live. It can keep certain creditors from collecting your debts out of your main home, and it can also lower the property tax on that home. In Texas, for example, the residence homestead exemption removes part of your home's value from the tax calculation; to get it you must own the home, live there as your principal residence and apply. State laws vary widely: some cap the amount protected and others depend on the size of the property or the owner's age.See the full definitionClose, the route to push back is the same; the homestead exemption guide explains how to apply for it.

One warning before you start. In California, the State Board of Equalization says the appeals board must determine the value after hearing the evidence, and it can leave the value the same, lower it or raise it.⁶ Appealing is not asking for a discount: it is showing what your home is worth.

Read your notice of value as soon as it arrives

It all starts with a notice. In Texas, if the district values your home higher than the year before, it must send a notice of appraised value by April 1 if it is your residence homestead (May 1 for other property), or as soon as practical. The notice explains how to protest and that you can request an informal conference.¹ In Florida, the Notice of Proposed Property Taxes, called the TRIM notice, is usually mailed in mid-August.⁵

Check three things:

1. The mailing date. In Texas and Florida the deadline runs from when the office mails the notice, not from when you receive it.^{1 2}
2. Your home’s details. Size, bedrooms, bathrooms, year built. In Texas you can also protest errors in your property’s records.¹
3. The estimated market value. In New York, if your municipality does not assess at 100% of market value, you calculate the assessor’s estimate of market value by dividing your assessment by the municipality’s level of assessment.⁷

Then compare that value with what you think you could sell your home for. If they are close, New York’s Department of Taxation and Finance considers your assessment fair.⁷ If the value is clearly above what similar homes sold for, continue with the steps below.

The evidence that works

The Texas Comptroller is direct: it is up to you to bring what you need to prove your case, and you cannot go to the hearing and just say the district is wrong.¹ The evidence the Texas and California agencies mention includes:

Evidence	What it shows
Recent sales of similar homes	For a home, the best evidence according to California; sales closest in time carry the most weight
Photos of your home and the comparables	Differences in size, condition or location
Repair receipts or estimates	Problems with the home that affect its value
Your purchase documents	Listing, closing documents and price, if you bought recently
Surveys or drawings	Corrections to the size or measurements on record

California’s Board of Equalization adds useful details. Comparable sales closest in time are best, and the board may not consider sales more than 90 days after the date your value was set. The county assessor’s website may offer sales from the last two years. Only evidence presented at the hearing counts, even if you already gave it to the assessor. And in appeals of a single-family home the owner lives in, the burden is on the assessor to prove its value is correct.⁶ In Texas, the district must tell you that you can request copies of the information it will use at your hearing.¹

Effective property tax rate and typical home value by state

State	Property tax (effective rate)	Typical home value
Alabama	0.38%	$209,900
Alaska	1.11%	$352,900
Arizona	0.48%	$394,500
Arkansas	0.55%	$188,000
California	0.7%	$734,700
Colorado	0.48%	$539,400
Connecticut	1.81%	$366,900
Delaware	0.5%	$352,000
District of Columbia	0.58%	$737,100
Florida	0.76%	$359,000
Georgia	0.77%	$303,300
Hawaii	0.27%	$839,100
Idaho	0.49%	$418,600
Illinois	2.01%	$263,300
Indiana	0.74%	$218,200
Iowa	1.39%	$208,000
Kansas	1.29%	$217,200
Kentucky	0.75%	$205,600
Louisiana	0.55%	$216,500
Maine	1.02%	$296,600
Maryland	0.97%	$419,900
Massachusetts	1.07%	$562,100
Michigan	1.25%	$231,600
Minnesota	1.02%	$329,300
Mississippi	0.72%	$169,800
Missouri	0.85%	$230,300
Montana	0.72%	$375,800
Nebraska	1.49%	$238,600
Nevada	0.47%	$435,400
New Hampshire	1.66%	$402,500
New Jersey	2.11%	$454,400
New Mexico	0.7%	$248,100
New York	1.55%	$423,800
North Carolina	0.66%	$288,900
North Dakota	0.99%	$249,900
Ohio	1.31%	$214,800
Oklahoma	0.8%	$199,800
Oregon	0.81%	$477,600
Pennsylvania	1.3%	$254,500
Puerto Rico	0.49%	$131,500
Rhode Island	1.21%	$404,200
South Carolina	0.48%	$259,000
South Dakota	1.06%	$257,400
Tennessee	0.5%	$286,700
Texas	1.49%	$283,800
Utah	0.52%	$489,400
Vermont	1.59%	$316,600
Virginia	0.73%	$383,700
Washington	0.81%	$564,600
West Virginia	0.53%	$162,600
Wisconsin	1.42%	$266,500
Wyoming	0.57%	$309,700

The effective rate divides the median amount owners pay by the median home value. These averages are not evidence for an appeal: sales of homes like yours, near your home, are. Source: Census Bureau (ACS)

The table gives you a sense of how much value matters in your state: where the effective rate is higher, each dollar of value you correct lowers your bill more. Tap your state’s name to see its appeal deadlines with their official source.

The process, step by step

From the informal conference to the decision

1. 1. Ask for an informal review

   As soon as you get the notice

   Texas, Florida and California offer an informal conversation or review with the appraisal office.^{2 61}

2. 2. File your protest or appeal in writing

   Before your state's deadline

   In Texas, Form 50-132 or a letter identifying the home, the owner and your disagreement; in California, Form BOE-305-AH.⁶¹

3. 3. Exchange evidence

   Before the hearing

   In Florida, you and the appraiser exchange evidence lists at least 15 days before; in California you can request an exchange at least 30 days before.⁶²

4. 4. Go to the hearing

   You get notice first: in Texas, at least 15 days

   In Texas you can appear in person, by phone, by video or with a written affidavit. In California, notice arrives at least 45 days before.⁶¹

5. 5. Get the decision in writing

   After the hearing

   In Texas a written order arrives; if you win and already paid, you get the difference back. In Florida, the board decides within 20 days of its last session.⁵¹

6. 6. If you disagree, go up a level

   With its own deadline

   In Texas, district court or arbitration within 60 days; in California, superior court within six months.⁶¹

The informal review is not required, but it often solves the problem. In Florida, the law says that at that conference you present the facts supporting a change and the appraiser presents theirs, and that the conference is not a prerequisite for formal review.² The Florida Department of Revenue adds that you can request the conference, file the appeal or do both at the same time, and that deadlines do not change while you talk with the appraiser.⁵ In California, many assessors ask for a short informal review form; if a difference remains, you appeal to the county board.⁶ In New York, an informal discussion with the assessor can also help.⁷

At a Texas hearing, you and the district both present evidence, and you choose whether to go first or second.¹ The board’s decisions are binding only for that tax year: if the value goes up again the next year, you can protest again.¹

Deadlines and rules in five states

Protesting value in Texas, Florida and California

Appraisal review board (ARB)

Texas

• Deadline: May 15 or 30 days after the notice is mailed, whichever is later.¹
• You can appear in person, by phone, by video or in writing.¹
• If you lose: district court or arbitration, within 60 days.¹

Value adjustment board (VAB)

Florida

• Deadline: 25 days after the TRIM notice is mailed; 30 days if an exemption was denied.²
• Filing fee of up to $50 per parcel if the board requires it; none for a denied homestead.³
• You must pay at least 75% of the tax before it becomes delinquent.⁴

County appeals board

California

• Deadline: July 2 to September 15 or November 30, depending on the county.⁶
• If you just bought: 60 days from the supplemental assessment notice.⁶
• You pay your tax on time; if you win, you get it back with interest.⁶

Deadlines are short and do not stretch: write them down the day the notice arrives.

Outside these three states the names change but the idea is the same. In New York, administrative review is called a “grievance” and happens at the municipal level; Grievance Day is typically the fourth Tuesday in May, but confirm it with your assessor, and you must go through that review before going to court.⁷ In Arizona, if you disagree with the valuation or classification on the Notice of Value, you appeal to the county assessor with Form 82130 within 60 days; if it is not resolved, you can go on to the Board of Equalization or the Tax Court. Correcting a factual error is a separate process.⁸

Each state has its own dates, and some counties add theirs. We gather each state’s appeal deadlines with their source under the property tax tab of your state’s page: for example, Texas, Florida and California.

What to pay while you wait

Protesting does not stop the bill. The rules vary by state:

• California: you must pay your tax on time even with an appeal pending; otherwise you face penalties and interest regardless of the outcome. If your value is reduced, you receive a refund with interest.⁶
• Florida: for the board to review value, you pay all non-ad valorem assessments and at least 75% of the tax before it becomes delinquent; otherwise the board must deny your petition by April 20. If you are challenging a denied exemption, you pay what you admit in good faith to owe.⁴
• Texas: if you win before the board and already paid, the taxing units send you a refund.¹ To go to district court, the Tax Code requires paying the undisputed taxes before the delinquency date, unless the court excuses you because you cannot pay.¹

If you have a mortgage with escrowescrow accountAn escrow account is an account set up by your mortgage lender to pay certain property-related expenses on your behalf, mainly property taxes and homeowners insurance. The money comes from a portion of your monthly mortgage payment: each month you contribute a share and the loan servicer pays the bills when they come due. That is why your payment is higher than principal and interest alone, and why it can change when taxes or the insurance premium go up. In some states the word also names the period between the offer and the closing.See the full definitionClose, the servicer pays the tax from that account, and when the tax changes, your escrow payment and monthly payment change with it.⁹ The guide on why your escrow payment went up explains how to spot that change on the annual statement. If the tax is making it hard to pay your mortgage, the guide If you can’t pay your mortgage explains your options.

If this is you

You bought your home recently

In California, a value set after a change of ownership is appealed within 60 days of the supplemental assessment notice.⁶ Your closing documents count as evidence in Texas.¹

You receive temporary assistance in Florida

The value adjustment board must waive the petition fee if you show it with documentation from the Department of Children and Families.³

You prefer to read in Spanish

The Texas Comptroller publishes a Spanish version of its taxpayer remedies guide among the resources on its protests page.¹

You want someone to come with you

In Florida you may represent yourself or get help from a family member or friend.⁵ In Texas you can appoint a representative with Form 50-162.¹

Common mistakes

• Mistake: Waiting for the tax bill to complain.

  Instead: The clock starts with the notice of value: in Florida, 25 days after the TRIM notice is mailed.²

• Mistake: Assuming that talking with the office stops the clock.

  Instead: In Florida deadlines do not change while you talk with the appraiser; you can do both at once.⁵

• Mistake: Going to the hearing only to say the tax is too high.

  Instead: Bring sales of similar homes, photos and estimates; the board does not set the tax or consider your finances.¹

• Mistake: Stopping payments while you appeal.

  Instead: In California, pay on time and get a refund with interest if you win.⁶ In Florida, at least 75% before delinquency.⁴

• Mistake: Using sales from years ago or from another area.

  Instead: Sales closest in time are the best evidence.⁶

• Mistake: Skipping the hearing because you already sent your evidence.

  Instead: In California, only evidence presented at the hearing counts.⁶

What to do this week

1. Find your notice of value and write down the date it was mailed and your state’s deadline; in Texas, May 15 or 30 days after mailing.¹
2. Check your home’s record on the appraisal office website and note any wrong details.
3. Gather three to five recent sales of similar homes, photos of damage and repair estimates.⁶
4. Ask for the informal review and, at the same time, file your protest in writing if the deadline is close.⁵
5. Note your tax due date and pay what your state requires while you wait.⁶
6. If your protest reaches a court and you want guidance, a free legal aidlegal aidLegal aid is the free civil legal help that nonprofit organizations and their lawyers provide to low-income people in civil, not criminal, matters. In housing, that includes representing families facing eviction or foreclosure, alongside matters such as custody, child support, protection from domestic violence and access to benefits. In the United States, the Legal Services Corporation, created by Congress, funds a nationwide network of these organizations; its finder points you to the one in your area. Each sets its own income limits.See the full definitionClose office can help; the free legal aid guide explains how to find one. For your budget or your mortgage, a HUD-approved housing counselor gives independent advice, often free or at low cost.¹⁰