How Property Tax Appeals Work

Every year (or on a set cycle), your local tax assessor determines the assessed value of your property. This value is used to calculate your annual property tax bill. Your assessment notice typically arrives by mail and includes the assessed value, the tax rate, and the resulting tax amount.

The assessed value is supposed to reflect your property's fair market value — what it would sell for in an open market. However, assessors evaluate thousands of properties and can make errors. Mass appraisal methods may not account for unique features, condition issues, or recent market changes in your specific neighborhood.

Compare your assessed value to the actual market value of your home. Look at recent sales of similar properties (comparable sales) within your neighborhood — ideally homes with similar square footage, lot size, age, and condition that sold within the last 6 to 12 months.

If your assessed value is significantly higher than what comparable homes have sold for, you may be overassessed. A difference of 10% or more is generally considered worth appealing. You can also check if your assessment increased dramatically from one year to the next without a corresponding rise in local home prices.

Strong evidence is the foundation of a successful appeal. The most persuasive evidence includes comparable sales data — recent sales of similar homes in your area that sold for less than your assessed value. Aim for 3 to 5 comparable properties.

Other valuable evidence includes an independent appraisal, photos showing condition issues (deferred maintenance, structural problems, or negative location factors like proximity to a busy road), and any factual errors in your assessment record such as incorrect square footage, wrong number of bedrooms or bathrooms, or inaccurate lot size.

Each state and county has its own process and deadline for filing property tax appeals. Deadlines are strict — missing yours typically means waiting another full year. Check your assessment notice for the deadline or visit our state guides for specific information.

The filing process usually begins with a written protest or application submitted to your local board of review, assessment appeals board, or equivalent body. Many jurisdictions offer both informal reviews (a meeting with the assessor) and formal hearings. Start with the informal process when available — many cases are resolved at this stage.

If your appeal advances to a formal hearing, you will present your evidence to a review board or hearing officer. Arrive prepared with copies of your comparable sales data, photos, and any other documentation. Be concise and factual — focus on the data rather than opinions about whether your taxes are too high.

The board will review your evidence, the assessor's data, and make a determination. You will typically receive a decision within a few weeks. If the decision is in your favor, your assessed value will be reduced and your tax bill adjusted accordingly. If you disagree with the outcome, most states allow further appeal to a higher authority or court.