STATE |
REAL ESTATE APPEAL DATE | PERSONAL PROPERTY APPEAL DATE | FIRST APPEAL LEVEL | |
| Alabama
|
Within 10 days of notice of assessment (around June 1). Except Jefferson County - 5/14, and Mobile County-4/30 | Same as real estate | Secretary of the County Board of Equalization | |
| Alaska | Within 30 days of notice of assessment. Oil and gas within 20 days of notice of assessment | Same as real estate | Local Board of Equalization. Oil and gas industry must file appeal with the Department of Revenue. | Back |
| Arizona | Within 20 days of receipt of assessment | Same as real estate | Local assessor | Back |
| Arkansas | Third Monday of August | Same as real estate | County Board of Equalization* | Back |
| California | Between July 2 and September 15 | Same as real estate | County Board of Equalization* | Back |
| Colorado | Postmark-June 10 or In person-June 15 | Postmark-June 30 or In person-June 15 | Local County Assessor | Back |
| Connecticut | Between October-December | Same as real estate | Local Assessor | Back |
| Delaware | New Castle County-March 15, Kent County- April 1 to 15, Sussex County-February 15 to March 1 | Not applicable | New Castle County-Department of Finance, Kent County-Local Assessor or Board of Assessment, Sussex County-Superintendent of Assessment | Back |
| District of Columbia | April 15 | Same as real estate | District of Columbia Board of Equalization | Back |
| Florida | Within 25 days of mailing of value notice | Same as real estate | Property Appraisal Adjustment Board* | Back |
| Georgia | Within 30 days from mailing of notice of assessment | Same as real estate | County Board of Tax Assessors | Back |
| Hawaii | April 9 (preceeding the tax year) | Not applicable | District Board of Review* | Back |
| Idaho | Fourth Monday in June | Same as real estate | County Board of Equalization* | Back |
| Illinois | September 1 (August 1 in counties with a population under 150,000) Cook County-within 30 days of mailing of notice | Not applicable | County Board of Review, Cook County-County Assessor* | Back |
| Indiana | Within 30 days from date of notice | Same as real estate | County Board of Review* | Back |
| Iowa | Between April 16 to May 5 | Not applicable | Board of Review | Back |
| Kansas | Within 21 days of mailing of assessment notice | Same as real estate | County Appraiser | Back |
| Kentucky | By the 14th day after the 1st Monday in May | Same as real estate | County Board of Assessment Appeals* | Back |
| Louisiana | For a 15 day period between August 15 and September (as determined by each assessor) | Same as real estate | Parish Board of Review | Back |
| Maine | Within one year of committment | Same as real estate | Local Assessor | Back |
| Maryland | Within 45 days of assessment notice issuance | Same as real estate | Maryland Department of Taxation* | Back |
| Massachusetts | By October 1, or within 30 days of mailing of tax bill or assessment notice | Same as real estate | Local assessor | Back |
| Michigan | First Tuesday after the first Monday in March thru first Monday in April | Same as real estate | Township or City Board of Review | Back |
| Minnesota | April 1 | Not applicable | City or Township Board of Review* | Back |
| Mississippi | August of tax year | Same as real estate | County Board of Supervisors | Back |
| Missouri | No statutory provisions-as soon as assessment is received | Same as real estate | County Assessor | Back |
| Montana | June 1 or within 15-30 days of notice | Same as real estate | County Tax Appeal Board* | Back |
| Nebraska | April 1 | Same as real estate | County Board of Equalization | Back |
| Nevada | January 15 | Same as real estate | County Board of Equalization | Back |
| New Hampshire | Within 60 days after receipt of tax bill | Not applicable | Board of Selectmen | Back |
| New Jersey | April 1 of yr following assessment | Same as real estate | Real-County Board of Taxation* | Back |
| New Mexico | Thirty days from date of assessment notice | Same as real estate | State Property Tax Department-for locally assessed property | Back |
| New York | Dates vary | Not applicable | Board of Assessment Review* | Back |
| North Carolina | First Monday of April | Same as real estate | Tangible Personal & Real-County Board of Equalization and Review*, Intangible Personal-Tax Review Board | Back |
| North Dakota | City-Second Tuesday of April, Township-Second Monday of April | Not applicable | Local Board of Equalization* | Back |
| Ohio | March 31 of year subsequent to tax year | Within 30 days after mailing of assessment | Real-County Board of Revision, Personal-Tax Commissioner | Back |
| Oklahoma | Within 20 days from date of notice | Same as real estate | County Assessor | Back |
| Oregon | May 31 | Same as real estate | County Board of Equalization* | Back |
| Pennsylvania | First Class County/City-First Monday in October, Second Class Counties-Last day of February, Second Class A and Third Class Counties-September 1, Fourth thru Eighth Class Counties-September 1 | Not applicable | Board of Revision of Taxes or Board of Assessment Appeals (as applicable in each county) | Back |
| Rhode Island | Informal in the month of March or Within 3 months from first tax payment due date | Same as real estate | Informal-Local assessor, Board of Tax Appeal | Back |
| South Carolina | Within 10 days of receipt of notice | Within 30 days of receipt of notice | County Assessor or South Carolina Tax Commission | Back |
| South Dakota | Third Monday in April | Not applicable | Local Board of Review | Back |
| Tennessee | Date varies, but generally June 30 | Same as real estate | County Board of Equalization* | Back |
| Texas | May 31 or within 30 days of valuation notice | Same as real estate | County Appraisal Review Board* | Back |
| Utah | Within 30 days of mailing of tax notice | Same as real estate | County Board of Equalization | Back |
| Vermont | Depending on population, appeal must be filed within 14 days of: 0-1,999-May 15, 2,000-2,999-May 25, 3,000-3,999-June 4, 4,000-7,499-June 9, 7,500-9,999-June 19, 10,000 & above-June 24 | Same as real estate | Board of Listers or Assessors | Back |
| Virginia | Before completion of 3 years from the last day of the tax year | Same as real estate | Supervisors of Assessments/Assessors | Back |
| Washington | July 15 | Same as real estate | County Board of Equalization | Back |
| West Virginia | February 1 | Same as real estate | Board of Equalization and Review | Back |
| Wisconsin | Non-manufacturing-Second Monday of May, Manufacturing-Within 30 days of issuance of value | Same as real estate | County Board of Equalization | Back |
| Wyoming | Within 15 days of receipt of notice | Same as real estate | County Board of Equalization* | Back |
Notes: * The local assessor or appraiser should be first contacted regarding any grievance to ascertain if the value can be resolved in an informal matter before filing a formal appeal with the appropriate appeal board. ** To be used for infomation purposes only. Local jurisdictions may have differing facts.
Disclaimer: The information contained on this page is to be used as a guide only. It is for information purposes only. It is possible that the information contained in this document will not apply to your specific situation. Ad Valorem Tax, Inc. is in no way responsible for the accuracy of the information presented in this appeal information page.
Last Updated on 12/12/97
By Steven E. Potsic