A property tax appeal is a formal process that allows property owners to challenge their assessed property value and potentially lower their tax bill. If your local assessor has overvalued your home, you're not stuck paying more than your fair share.
Every year, millions of property owners receive assessment notices that don't reflect what their homes would actually sell for. More concerning, only about 5% of people actually file an appeal despite having the right to dispute the number. We found that 53% of non-appealers were unaware of their right to appeal.
This guide walks through the complete appeal process, from gathering evidence and meeting deadlines to presenting your case and understanding your options if your appeal is denied.
What is a Property Tax Appeal?
A property tax appeal is a formal process that allows property owners to challenge an overvalued assessment and potentially lower their tax bill by submitting documentation to local authorities before strict deadlines.
Your county assessor assigns your property an assessed value — the dollar figure used to calculate your annual tax bill, which averaged $4,271 in 2024 for U.S. homeowners. If that number seems higher than what your home would actually sell for, you have the legal right to dispute it.
The process typically starts with an informal appeal, where you present evidence directly to the assessor's office. If that conversation doesn't resolve the issue, you can escalate to a formal hearing before a board of review.
Most jurisdictions give property owners a 30 to 60-day window after receiving their assessment notice to file.
How Much Are You Over Paying?
Reasons to Contest Your Property Taxes
Not every assessment warrants an appeal. However, several common scenarios can justify taking action, and recognizing them early helps you decide whether your case is worth pursuing.
Incorrect Property Information
Assessors base their valuations on property characteristics such as:
Property type
Square footage
Lot size
The number of bedrooms
Significant updates
Errors happen more often than you might expect. For instance, a finished basement recorded as unfinished, an extra bathroom that doesn't exist, or incorrect acreage can all incorrectly inflate your assessed value.
If you plan to appeal, we recommend pulling your property record card from the assessor's office and comparing every detail against your actual property. Even small discrepancies can translate to hundreds or thousands of dollars in overpaid taxes.
Overvaluation Compared to Similar Properties
Comparable sales, often called "comps,” are recent sales of similar properties in your area that help establish fair market value. If homes like yours sold for less than your assessed value, you likely have grounds for an appeal.
The key is finding truly comparable properties:
Similar size
Age
Condition
Location
A 2,000-square-foot ranch that sold for $280,000 down the street is more relevant than a 3,500-square-foot colonial across town.
Unequal Assessment in Your Area
Property tax systems are supposed to treat similar properties equally, a principle called uniformity. If your neighbor's nearly identical home is assessed at $50,000 less than yours, that's a valid reason to appeal.
You can often find neighboring property assessments through your county assessor's website or by requesting records directly.
Recent Property Damage or Market Decline
Significant damage from storms, fires, or flooding can reduce your property's value, yet your assessment may not reflect those changes. Documenting any damage with photos and repair estimates strengthens your case.
Similarly, if your local real estate market has declined since your last assessment, your property may be overvalued. For market declines, recent sales data showing lower prices in your neighborhood provides strong evidence.
Your Neighbors Might Be Paying Less...
How to Appeal Property Taxes Step by Step
The appeal process follows a predictable sequence, though specific forms and deadlines vary by jurisdiction.
1. Review Your Property Tax Assessment Notice
Your assessment notice arrives annually and contains critical information:
The assessed value of your property
Your deadline to submit an appeal
In some cases, the characteristics considered by the assessor
Check every detail on the notice against your actual property, and note the appeal deadline immediately.
Note that the assessed value differs from the market value. The assessed value is the figure your taxing authority uses to calculate your bill, often a percentage of the estimated market value.
2. Gather Comparable Sales and Supportive Evidence
Strong evidence is the foundation of a successful appeal. Assessors and review boards respond to objective, verifiable data.
Start collecting documentation as soon as you decide to move forward.
Comparable sales data: Recent sales of similar properties within your neighborhood, ideally within the past six months to a year.
Key note: Look for homes that match yours in square footage (within 10-15%), age, style, lot size, and location. Sales within the past 6 to 12 months are most relevant.
Property photos: Images documenting condition issues, deferred maintenance, or damage that affects value.
Key Note: Date-stamped photos showing foundation cracks, roof damage, or flood damage can be compelling.
Assessment records: Your property record card and records of comparable neighboring properties.
Key Note: Comparing this against your actual property and neighboring assessments helps identify errors or inequities.
3. File an Informal Appeal With Your Assessor
Most jurisdictions allow, and even encourage, an informal review before you file a formal appeal. This is either an async email, a paperwork submission, or a conversation with the assessor's office where you present your evidence and explain why you believe your assessment is too high.
Informal reviews often resolve straightforward errors quickly, such as incorrect square footage or missing exemptions. If the assessor agrees with your evidence, they may adjust your value to reflect a fair decrease without the need for further proceedings.
4. Submit a Formal Appeal to the Board of Review
If the informal review doesn't produce a satisfactory result, the next step is filing a formal appeal with your local board of review or equivalent body.
This typically requires completing specific forms, paying any filing fees (usually $25 to $50), and submitting your evidence package by the deadline.
We recommend you keep copies of everything you submit. Many jurisdictions now accept electronic filings, which creates an automatic record.
5. Present Your Case at a Formal Hearing
Formal appeals often include a hearing where you present your evidence to a panel. Some hearings are in person, while many jurisdictions now offer virtual options or accept written submissions.
Dos During an Appeal | Don’ts During an Appeal |
|---|---|
Arrive early and dress professionally | Show up unprepared without proper evidence |
Organize your evidence in a clear, logical order | Overwhelm the board with irrelevant documents or evidence |
Speak clearly and stick to factual evidence | Argue emotionally or bring up tax rates (these aren’t negotiable) |
Focus on comparable sales, documented errors, and overappraised parts of the property | Base your case on what you paid for the property |
Listen carefully to questions and answer directly | Interrupt board members or become defensive |
Stay respectful when disagreeing | Criticize the assessor(s) personally |
6. Receive and Review Your Decision
After the hearing, the board issues a written decision. Either immediately or within a few days or weeks, depending on the jurisdiction's caseload. The decision will either reduce your assessed value or leave it unchanged.
If you disagree with the outcome, most states offer additional appeal options at the state level or through the courts.
Property Tax Appeal Deadlines and How to Meet Them
Missing your deadline forfeits your right to appeal for that entire tax year. Deadlines are strict and vary significantly by jurisdiction.
Jurisdiction Type | Typical Deadline Window |
County assessor's informal review and appeal | 30-60 days after notice |
Board of Review Formal Appeal | 30-60 days after informal appeal |
State or litigation appeal | Varies by state |
Check your specific county or state deadlines immediately upon receiving your assessment notice. Your notice itself typically includes the relevant dates.
How Successful Are Property Tax Appeals?
Success rates vary by jurisdiction and the strength of evidence, but between 40% and 60% of appeals result in a reduction.
The key factor is whether your property is genuinely overassessed. This varies by county. Appeals backed by strong comparable sales data and documented errors are far more likely to succeed than those based on general dissatisfaction with tax bills.
What Happens Post Appeal?
After filing, you'll receive confirmation that your appeal is in the system. If a hearing is required, you'll be notified of the date and time, typically several weeks to a few months after filing.
The appeal period varies widely by county, depending on the number of appeals and the county's capacity to handle them.
After a successful appeal, your tax bill will be recalculated using the new assessment. Depending on the jurisdiction, adjustments or refunds are issued directly to your mortgage company, a refund check, or on next year’s tax bill.
What to Do if Your Formal Property Tax Appeal Is Denied
A denial at the local level isn't necessarily the end of the road.
File a Case in Circuit Court
As a last resort, property owners can challenge assessments in court. This option often involves an attorney, legal costs, and longer timelines, making it most practical for high-value properties.
Reapply for the Following Tax Year
Assessments are annual, so you can file a new appeal next year with updated evidence. Market conditions change, and new comparable sales become available.
How to Appeal Your Property Taxes by State
Property tax appeal rules differ significantly across states; deadlines, forms, and procedures vary.
Illinois Property Tax Appeals
Illinois uses a two-tier system: Illinois property tax appeals first go to the county board of review, then to the Illinois Property Tax Appeal Board if needed. Cook County has its own procedures; appeals are filed through the Cook County Assessor's Office.
Texas Property Tax Protests
Texas calls the process a "property tax protest." Property owners file protests with their county's appraisal review board (ARB). Texans must submit an appeal by May 15 or 30 days after their appraisal notice is sent, whichever is earlier.
California Property Tax Appeals
California's Assessment Appeals Board handles property tax disputes. However, Proposition 13 limits annual assessment increases to 2%, but properties are reassessed upon sale.
Florida Property Tax Appeals
Florida property owners appeal through the Value Adjustment Board (VAB). The filing deadline is typically 25 days after the Truth in Millage (TRIM) notice is mailed.
New York Property Tax Grievances
New York's process varies by locality. Many areas use a tax grievance process, while New York City has its own Tax Commission. Small Claims Assessment Review (SCAR) provides a simplified option for residential properties.
Commercial Real Estate Tax Appeals
Commercial properties, office buildings, retail centers, industrial facilities, etc., follow similar appeal processes but require more complex valuations.
Assessors often use the income approach, which values the property based on its net operating income (NOI) and prevailing capitalization rates.
Commercial appeals typically require detailed financial documentation, including rent rolls and operating statements, but can achieve high success rates. For instance, in Illinois, over 70% of commercial properties received a reduction.
How to Decide Between DIY and Professional Help
Filing an appeal yourself costs nothing beyond your time but requires learning local procedures and gathering evidence. Professional services handle paperwork, evidence collection, and hearings on your behalf.
DIY appeals: No cost, full control, but time-intensive
Professional services: Experts manage the entire process; contingency-based services charge only if you save, eliminating upfront risk
For straightforward cases involving obvious errors, DIY appeals can work well. For complex valuations or when time is limited, professional help often delivers better results with less effort.
Services like Ownwell combine local expertise with technology to build evidence and manage the entire appeal process.
How to Stop Overpaying on Property Taxes
Reducing your property tax burden isn't a one-time event; it's an ongoing process. Reviewing your assessment notice annually and comparing it with recent sales in your area helps catch overvaluations early.
Filing appeals when your property appears overvalued and checking whether you qualify for exemptions like homestead, senior, or veteran exemptions can compound savings over time.
Your Neighbors Might Be Paying Less...
FAQs About Property Tax Appeals
Can filing a property tax appeal increase my assessment?
In most states, your assessment cannot be raised as a result of your own appeal. However, a few states, like Georgia, allow the assessor to file a counter-appeal, which can raise your assessed value. It’s worthwhile to check with your local jurisdiction.
How long does a property tax appeal take from filing to decision?
Most property tax appeals are resolved within three to six months after filing. This depends greatly on the volume of appeals in your county and how many get settled during informals or go to formal appeals.
Do I have to attend a property tax appeal hearing in person?
Many jurisdictions now offer virtual hearings or allow you to submit evidence in writing. If the jurisdiction requires in-person or virtual attendance, you must attend.
Can I appeal my property taxes every year?
This depends on the state and county. For many states, property owners can file a new appeal each year after receiving their assessment notice. Others are every other or once every three years. Regardless, appeals are often worthwhile since assessments change over time — especially for states where a failed appeal can’t raise your assessed value.
What is the difference between assessed value and market value?
Assessed value is the figure your local assessor assigns for tax calculation purposes. Market value is what your property would likely sell for on the open market. These numbers sometimes differ. Assessed value may be a percentage of market value or calculated using different methods. For example, in Georgia, the assessed value is 40% of the market value.
