All 50 states · filing instructions
Overruled · DIY appeal kit
51 states + DC

Filing instructions, every state — and where to file in yours.

Pick a state to see the appeal body, the procedural grounds the homeowner can raise, and the typical filing window — then routes you to that state’s surface (Texas) or to the county deadline lookup (everyone else).

Step 01 · Pick your state

Where do you file?

Each state funnels a property-tax appeal through a different body — ARB in Texas, the county board of equalization in Georgia and most of the South, BARs in the Northeast, state boards of tax appeals in the Plains and Mountain West. The picker unlocks the right destination the moment you pick yours.

50 states + DC · 4 regions · all 4 procedural grounds

Pick a state to see filing-instruction details and the surface the page will land you on.

Step 02 · Full directory

All 50 states + DC, grouped by region.

The four procedural grounds homeowners can raise — equal appraisal, market value, factual error, and uniformity — show up in that order across most states. The window is typically the 25–60 days after the notice was mailed, sometimes the formal grievance sit. Texas, Georgia, Florida, and North Carolina have state-specific landings; everyone else routes to the deadline-lookup.

Region · 9 states

Northeast

  • Connecticut

    CT
    Appeal body
    Board of Assessment Appeals
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically Feb–Mar · 2 months after the grand list is filed.

    Where to file:/deadline-lookup
  • Maine

    ME
    Appeal body
    State Tax Assessor
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 60 days from the commitment date of the municipality.

    Where to file:/deadline-lookup
  • Massachusetts

    MA
    Appeal body
    Appellate Tax Board
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 90 days after the actual or constructive notice of tax.

    Where to file:/deadline-lookup
  • New Hampshire

    NH
    Appeal body
    Board of Tax and Land Appeals
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically Sept 1 deadlines for abatement; BTLA appeal follows.

    Where to file:/deadline-lookup
  • New Jersey

    NJ
    Appeal body
    County Board of Taxation
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically April 1 or 45 days after the assessment notice, whichever is later.

    Where to file:/deadline-lookup
  • New York

    NY
    Appeal body
    Board of Assessment Review (BAR)
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 4 months after tentative roll; small claims SCAR for lower stakes.

    Where to file:/deadline-lookup
  • Pennsylvania

    PA
    Appeal body
    Board of Assessment Appeals
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    By the county-published BAA sitting window per 53 Pa.C.S. § 881-886; Court of Common Pleas on the record after the BAA under § 884.

    Where to file:/pennsylvania
  • Rhode Island

    RI
    Appeal body
    Local Board of Assessment Review
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 90 days from the first tax bill date of the new fiscal year.

    Where to file:/deadline-lookup
  • Vermont

    VT
    Appeal body
    Board of Civil Authority
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically spring grievance meet; towns run their own calendars.

    Where to file:/deadline-lookup
Region · 12 states

Midwest

  • Illinois

    IL
    Appeal body
    Board of Review (county)
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Often 30 days after township board closes; sometimes piggybacks on the assessor.

    Where to file:/deadline-lookup
  • Indiana

    IN
    Appeal body
    County Board of Review
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after notice, then the Indiana Board of Tax Reviews.

    Where to file:/deadline-lookup
  • Iowa

    IA
    Appeal body
    Board of Review
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after the assessment notice; protest deadlines vary by county.

    Where to file:/deadline-lookup
  • Kansas

    KS
    Appeal body
    Board of Tax Appeals (BOTA)
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after notice of valuation; county appraisers front the line.

    Where to file:/deadline-lookup
  • Michigan

    MI
    Appeal body
    March Board of Review
    Procedural grounds
    • market value
    • factual error
    • uniformity
    Typical filing window

    Typically Jan–Mar township-meet window; then Michigan Tax Tribunal.

    Where to file:/deadline-lookup
  • Minnesota

    MN
    Appeal body
    Local Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after the assessment notice; Minnesota Tax Court on appeal.

    Where to file:/deadline-lookup
  • Missouri

    MO
    Appeal body
    Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after notice or by the second Monday in July.

    Where to file:/deadline-lookup
  • Nebraska

    NE
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after notice; TERC handles state-level appeals.

    Where to file:/deadline-lookup
  • North Dakota

    ND
    Appeal body
    City or Township Board
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically the February assessment meet; then State Board of Equalization.

    Where to file:/deadline-lookup
  • Ohio

    OH
    Appeal body
    Board of Revision (BOR)
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after notice of value; then Board of Tax Appeals.

    Where to file:/deadline-lookup
  • South Dakota

    SD
    Appeal body
    Local Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically within 30 days after the notice of assessment.

    Where to file:/deadline-lookup
  • Wisconsin

    WI
    Appeal body
    Board of Review
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Annual open-book + Board of Review meet; towns publish their window.

    Where to file:/deadline-lookup
Region · 17 states

South

  • Alabama

    AL
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after the notice of assessment.

    Where to file:/deadline-lookup
  • Arkansas

    AR
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically within 30 days after the assessment notice.

    Where to file:/deadline-lookup
  • Delaware

    DE
    Appeal body
    Board of Assessment Review (county)
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after the assessment notice is mailed.

    Where to file:/deadline-lookup
  • District of Columbia

    DC
    Appeal body
    Real Property Tax Appeals Board
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 45 days after notice; OAH hears later-stage cases.

    Where to file:/deadline-lookup
  • Florida

    FL
    Appeal body
    Value Adjustment Board (VAB)
    Procedural grounds
    • market value
    • factual error
    • uniformity
    Typical filing window

    Typically 25 days after the TRIM notice — usually September each year.

    Where to file:/florida
  • Georgia

    GA
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    45 days from the date the assessment notice was mailed.

    Where to file:/georgia
  • Kentucky

    KY
    Appeal body
    Board of Assessment Appeals
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically the day following the first Monday in June.

    Where to file:/deadline-lookup
  • Louisiana

    LA
    Appeal body
    Parish Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Varies by parish — typically before the parish board meets for the year.

    Where to file:/deadline-lookup
  • Maryland

    MD
    Appeal body
    Property Tax Assessment Appeal Board
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after the assessment notice; Maryland Tax Court on appeal.

    Where to file:/deadline-lookup
  • Mississippi

    MS
    Appeal body
    Board of Supervisors (Board of Equalization)
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically by the first Monday in August — the county equity sit.

    Where to file:/deadline-lookup
  • North Carolina

    NC
    Appeal body
    Board of Equalization and Review (county)
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    30 days after the assessor mails the property tax assessment notice, per N.C.G.S. § 105-322. Property Tax Commission (N.C.G.S. § 105-241.1) on further review.

    Where to file:/north-carolina
  • Oklahoma

    OK
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after notice; protest is required before district court.

    Where to file:/deadline-lookup
  • South Carolina

    SC
    Appeal body
    County Board of Assessment Appeals
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    90 days after the date of the assessment notice, per S.C. Code § 12-60-30(A).

    Where to file:/south-carolina
  • Tennessee

    TN
    Appeal body
    State Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically filed in the spring grievance period set by the assessor.

    Where to file:/deadline-lookup
  • Texas

    TX
    Appeal body
    Appraisal Review Board (ARB)
    Procedural grounds
    • equal appraisal
    • market value
    • factual error
    • uniformity
    Typical filing window

    May 15, 2026 — or 30 days after the appraisal notice was mailed, whichever is later.

    Where to file:/texas
  • Virginia

    VA
    Appeal body
    Board of Equalization (county)
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    3 years from the assessment date, per Va. Code § 58.1-3984 — long-tail case realities vary.

    Where to file:/virginia
  • West Virginia

    WV
    Appeal body
    County Board of Equalization and Review
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically Feb–Mar sitting window; taxpayer must file before the board meets.

    Where to file:/deadline-lookup
Region · 13 states

West

  • Alaska

    AK
    Appeal body
    Board of Equalization (borough)
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after the assessment notice.

    Where to file:/deadline-lookup
  • Arizona

    AZ
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 60 days after the notice; State Board of Tax Appeals follows.

    Where to file:/deadline-lookup
  • California

    CA
    Appeal body
    County Assessment Appeals Board
    Procedural grounds
    • equal appraisal
    • market value
    • factual error
    • uniformity
    Typical filing window

    Typically 60 days after the notice of supplemental assessment or roll.

    Where to file:/deadline-lookup
  • Colorado

    CO
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after notice; Board of Assessment Appeals on further review.

    Where to file:/deadline-lookup
  • Hawaii

    HI
    Appeal body
    Board of Review
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after the assessment notice.

    Where to file:/deadline-lookup
  • Idaho

    ID
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after the assessment notice.

    Where to file:/deadline-lookup
  • Montana

    MT
    Appeal body
    County Tax Appeal Board
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after the assessment notice; then State Tax Appeal Board.

    Where to file:/deadline-lookup
  • Nevada

    NV
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 15 days after the notice — tight window; Nevada Tax Commission after.

    Where to file:/deadline-lookup
  • New Mexico

    NM
    Appeal body
    County Valuation Protest Board
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after the notice; Court of Appeals follows.

    Where to file:/deadline-lookup
  • Oregon

    OR
    Appeal body
    Board of Property Tax Appeals (BOPTA)
    Procedural grounds
    • market value
    • uniformity
    • factual error
    Typical filing window

    Typically 30 days after the notice; counties run on separate calendars.

    Where to file:/deadline-lookup
  • Utah

    UT
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 45 days after the assessment notice.

    Where to file:/deadline-lookup
  • Washington

    WA
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after notice; State Board of Tax Appeals on further review.

    Where to file:/deadline-lookup
  • Wyoming

    WY
    Appeal body
    County Board of Equalization
    Procedural grounds
    • market value
    • uniformity
    Typical filing window

    Typically 30 days after notice, or 30 days prior to the next year levy date.

    Where to file:/deadline-lookup
Not in Texas?

Every state still gets the diary, the letter, the packet.

The deadline lookup keeps the citation-keyed windows for Texas and Georgia — and quietly tells the truth everywhere else. The kit still ships the letter-forms and the hearing diary that work for any protest, no matter who hears it.

What “typical” means

The filing-window notes on this page are a one-line honest annotation about each state’s common shape. The hard, citation-keyed deadlines — keyed against Tex. Tax Code § 41.44(a) and O.C.G.A. § 48-5-311(b) — live on /deadline-lookup. That’s the surface a state-aware ad should land a visitor on, the picker wires that up.