How to get your property tax appeal decision in writing

Last updated 2026-07-11

Why does the written decision matter so much?

The verbal outcome at your hearing means nothing on its own. What the board chair says out loud carries zero legal weight until it's written into a signed order and entered into the official record. That document is the only thing you can hand a court, a state tax tribunal, or your county treasurer when you argue your assessed value should drop.

Here's the part that catches people. If your tax bill doesn't change after a hearing win, the treasurer's office asks for the written decision number before touching anything. No document, no correction. Boards are also human, and the written order sometimes differs from what the chair announced. Catching that mistake means having the paper in hand.

The written order is your starting gun for any further appeal. Every state sets the next-level deadline, whether that's a state board of equalization, a tax court, or a circuit court, from the date the written decision is mailed or received. Not the hearing date. Miss it and you waive the next level completely. That deadline runs 30 days in states like Illinois ^[1], 60 days in California ^[2], and up to 90 days elsewhere. You can't track a deadline you don't have.

How long does a board have to send the written decision?

Most jurisdictions set a statutory deadline, usually somewhere between 30 and 90 days after the hearing. The exact number varies by state and sometimes by county. The table below shows how six states handle it.

State	Written Decision Deadline	Appeal to Next Level (from written decision)	Governing Statute or Rule
Illinois	30 days after board session closes	35 days to Property Tax Appeal Board	35 ILCS 200/16-160 [1]
California	No fixed statutory deadline; boards aim for 60 to 90 days	60 days from mailing	Cal. Rev. & Tax. Code § 1611.5 [2]
Texas	Sent with the order; typically within a few weeks of hearing	60 days to state district court	Tex. Tax Code § 41.47 [3]
New York (NYC)	120 days from filing; final orders mailed after board vote	30 days from final determination	NYC Tax Commission rules [4]
Georgia	45 days after Board of Equalization hearing	30 days to superior court	O.C.G.A. § 48-5-311 [5]
Minnesota	No fixed deadline for local boards; County Board issues findings within 20 days of its session	60 days to Tax Court	Minn. Stat. § 274.01 [6]

Don't see your state? Look at your state property tax code under the chapter on appeals or equalization. Search "[state name] board of equalization written decision statute," or call your county assessor's office and ask them to point you to the governing rule. Don't guess at the deadline.

Some counties run genuinely late. A few Illinois townships have taken three to four months to mail orders during heavy reassessment years. That's technically outside the statutory window, but the county rarely penalizes itself. So the practical move is to follow up before the clock runs out on you.

What should the written decision actually contain?

A legally complete written decision should have all of the following:

• The parcel identification number (PIN) or tax account number for your property
• The original assessed value the assessor assigned
• The value the board set after the hearing
• The basis for the decision, even if it's just one sentence like "evidence presented supported a reduction to market value of X"
• The date of the hearing and the date of the order
• The signatures or official seal of the board members who voted
• A statement of your right to further appeal and the deadline for doing so

Texas law is a good example of what proper notice looks like. Tex. Tax Code § 41.47 requires the appraisal review board to issue a written order that states the board's determination and includes "notice of the property owner's right to appeal the board's determination" ^[3].

Missing the appeal rights notice or the deadline? In some jurisdictions that gap can toll (pause) your appeal clock, because the deadline doesn't start until you get proper notice. Good to know. Don't rely on it as a safety net. Get the complete document and check every field yourself.

What if you never receive the written decision?

Send a certified letter the moment the statutory deadline passes with nothing in your mailbox. Boards lose orders. Clerks transpose addresses. A decision mailed to your old house, or never mailed at all, still has a deadline attached in most states, and that deadline can expire while you wait.

Request the order by certified mail, return receipt requested. Do it even if the window hasn't technically closed yet, because the paper trail protects you if you later need to argue for an extension.

Your letter should include:

• Your full name and mailing address
• The parcel or account number
• The date of your hearing
• A clear request for the written decision or order
• A statement that you haven't received it as of the date of your letter
• Your contact phone number

Keep a copy. Keep the certified mail receipt. If the board admits the decision was never sent, ask them to put that in writing too.

In California, you can also call the county clerk of the Assessment Appeals Board directly. Los Angeles County runs a dedicated clerk's office that tracks every open case ^[7]. A five-minute phone call to confirm your case status often saves weeks of waiting.

How do you formally request the written decision if the board didn't send one automatically?

Some jurisdictions, especially smaller counties, don't mail decisions unless you ask. That's not ideal, but it happens. In those places you make a formal written request. Here's a structure that works across most boards:

---

[Date]

[Name of Board of Equalization / Assessment Appeals Board / Appraisal Review Board] [Board's Mailing Address]

Re: Written Decision Request, Parcel No. [XXXXXXXXX], Hearing Date [DATE]

Dear Board Clerk:

I am writing to request the written order or decision resulting from the above-referenced property tax appeal hearing held on [DATE]. As of today I have not received any written notice of the board's determination. Please send the complete written decision, including any notice of appeal rights and applicable deadlines, to the address below.

[Your Name] [Your Address] [Your Phone]

Thank you.

---

Mail it certified, keep your copy, and follow up by phone in seven business days if you hear nothing. Check the online portal too if your county has one. Cook County, Illinois, lets taxpayers look up their Board of Review appeal status online by PIN ^[8], and many California counties publish Assessment Appeals Board case information through the county clerk.

If you built your case with the TaxFightBack DIY appeal kit, your hearing notes and evidence are already organized, which makes this letter quick to draft.

Can the board change its decision after mailing it?

Yes, but the window is narrow. Most boards can correct clerical or math errors in a written order for a short period, often 30 to 60 days after issuing it. That's a different thing from changing the substantive decision on the merits.

Spot an error? Contact the board clerk right away. Describe the specific mistake, the parcel number, and what the correct figure should be. Ask whether the board has a formal correction procedure, because many do.

If the error is substantive rather than clerical, your remedy is usually to appeal to the next level, not to ask the original board to reconsider. Boards that issue final determinations generally lose jurisdiction once the appeal period opens.

One edge case worth watching. If the written decision raises your assessed value above what the assessor originally set, you may have grounds to challenge that increase. Most states bar a board from raising a value beyond the assessor's original figure on a taxpayer-initiated appeal, a rule sometimes called "no increase" or "no worsening." The written decision is the only place you'll see whether the board actually followed it.

How does the written decision affect your actual tax bill?

A reduced assessment doesn't reprint your tax bill by itself. The written decision changes your assessed value in the official records, but the treasurer or tax collector calculates your bill from whatever the assessor holds. If the assessor's office hasn't updated its records to match the board's order, your bill still shows the old higher number.

After the decision arrives, send a copy to the assessor's office (more than the appeals board) with a cover letter that references your parcel number and asks them to confirm the records are updated. Call back in two to three weeks to check.

If the reduced assessment should apply to a prior tax year you've already paid, the written decision is your basis for a refund request. Most counties have a refund or credit process, and many require you to file within one to three years of the overpayment. Some issue a credit toward next year's taxes automatically once records are corrected. Others require a separate refund application. Ask the treasurer's office which one applies to you.

Big metro areas take longer to reconcile. Los Angeles County property tax appeals can take months to flow through to a corrected bill even after the Assessment Appeals Board rules ^[7].

What if you disagree with the decision you got?

The written decision ends the local board level, but it opens the next one. Every state has at least one more level of appeal, and some have two or three before you reach a court.

Common next levels:

• State Property Tax Appeal Board (Illinois, several others)
• State Board of Equalization (California)
• State Tax Court or Tax Appeals Tribunal (New Jersey, New York, Michigan)
• County or State Circuit Court (Georgia, Missouri, Texas)

The deadline to file at the next level runs from the date of the written decision or its mailing, depending on the state. Not the hearing date. This is exactly why having the document in hand right away matters.

Planning to continue? Request the complete record of your hearing from the board clerk. That means any evidence you submitted, the transcript if one exists, and the board's written findings. You'll need all of it at the next level. Some boards charge a small copying fee, usually $0.10 to $0.25 per page.

For Cook County homeowners, the step after the Board of Review is the Illinois Property Tax Appeal Board ^[9] or the Circuit Court of Cook County. Both require the written Board of Review decision as part of your filing. Gwinnett County homeowners who lose at the Board of Equalization can appeal to Gwinnett County Superior Court within 30 days of the written order under O.C.G.A. § 48-5-311 ^[5].

How is a property tax appeal decision different from an assessment notice?

These are two separate documents, and homeowners mix them up all the time.

The assessment notice (sometimes called a Notice of Proposed Value or Notice of Assessment) is what the assessor sends before any appeal. It tells you what they think your property is worth for tax purposes. It's the document that triggers your right to appeal.

The appeal decision is what the board sends after the hearing. It's the official resolution of your dispute with the assessor.

You can get an assessment notice without ever filing an appeal. You can only get an appeal decision by going through the appeal process. The two documents carry different deadlines, and confusing them costs people their appeal rights every year.

Texas shows the split clearly. A Notice of Assessment there triggers a protest deadline of May 15 or 30 days after the notice is delivered, whichever is later, under Tex. Tax Code § 41.44 ^[3]. The appraisal review board's written order after the hearing then triggers a separate 60-day window to appeal to district court ^[12].

Are there situations where you won't get a written decision?

Yes. Four common ones.

Informal hearings. Many counties offer an informal review before the formal hearing. If your value gets corrected there, you may receive a revised assessment notice instead of a formal board decision. That revised notice is your written confirmation. Treat it with the same care.

Agreed settlements. If you and the assessor's representative reach a stipulated agreement before the panel votes, the paperwork you sign is your record. Get a copy before you leave the building. Some assessors mail a separate confirmation letter.

Withdrawn appeals. Withdraw your appeal and there's no decision. You're back to the assessor's original value. Don't withdraw without written confirmation of any agreed reduction first.

No-show dismissals. Miss your scheduled hearing and most boards dismiss the appeal, issuing a short written notice of dismissal rather than a decision on the merits. You can sometimes reinstate a dismissed appeal within a narrow window, but you need that dismissal notice to do it.

For Bexar County taxpayers in Texas who settle through the appraisal review board process, the signed settlement agreement works as the written order. File it with your records.

How do you store and use the written decision going forward?

Scan it the day it arrives. Store at least two digital copies in separate places (a cloud backup and a local drive), and keep the physical original in a file you can find fast.

You'll reach for this document in several situations:

• When you verify your corrected tax bill
• When you file for a refund of overpaid taxes
• When you appeal to the next level
• When you apply for exemptions that depend on assessed value
• When you sell and the buyer's attorney asks about prior reductions or pending disputes

It's also useful in future appeal years. It sets a documented baseline value and shows you've worked the process before. Boards can't legally use a prior successful appeal against you, but the record keeps your own history straight.

Want to keep running your own appeals without paying a contingency firm 30 to 50 percent of your savings? The TaxFightBack appeal kit covers organizing these documents and using a prior decision as evidence in later cycles.

For Santa Clara County homeowners, Assessment Appeals Board decisions are public record and searchable through the county clerk's portal ^[11], which also lets you cross-reference how the board ruled on comparable properties nearby.

Frequently asked questions

How long does it take to receive a written property tax appeal decision?

Most boards mail written decisions within 30 to 90 days of the hearing, depending on state law. Texas appraisal review boards send orders promptly after the vote, often within a few weeks. California boards have no hard statutory mailing deadline but target 60 to 90 days. If nothing arrives after 60 days, send a certified letter to the board clerk requesting the decision by name and parcel number.

Is a verbal decision from the board legally binding?

No. A verbal announcement at the hearing is not enforceable on its own. The written order, signed by the board and entered into the record, is the official determination. Without it you have no document for the treasurer's office, no basis for a tax bill correction, and no starting point for a further appeal. Never leave a hearing assuming the verbal outcome is enough.

What happens if the written decision was mailed to the wrong address?

Call the board clerk right away, then follow up in writing by certified mail. Say you didn't receive the order and give your correct address. Ask whether it was mailed and to which address. In some states the appeal deadline is tolled if proper notice wasn't delivered. You'll need documentation of the mailing error to make that argument, so act fast and keep records.

Can the board raise my assessed value in the written decision?

In most states a board can't increase your assessed value above the assessor's original figure on a taxpayer-initiated appeal. This is the "no worsening" or "no increase" rule. Some states do allow assessors to cross-appeal, which can push the value up. Read your written decision against your original assessment notice. If the board's number is higher than what you appealed from, check your state's property tax code or talk to a tax attorney promptly.

Do I need the written decision to get a refund on overpaid taxes?

Yes, in nearly every jurisdiction. The treasurer or tax collector needs the official written decision to process a refund or credit for taxes you overpaid under the old, higher assessment. Submit a copy to both the assessor's office and the treasurer. Most counties use a separate refund application, and filing deadlines typically run one to three years from the date of overpayment, depending on state law.

How do I appeal further if I disagree with the written decision?

The deadline to appeal to the next level runs from the date the written decision is mailed or received, not the hearing date. Most states allow 30 to 60 days. File your next-level appeal with the right body, which may be a state board of equalization, a state tax court, or a county circuit court, and attach a copy of the written decision. Request the complete hearing record from the board clerk as soon as your decision arrives.

What if the written decision contains a mistake or wrong number?

Contact the board clerk immediately. Most boards can correct clerical or arithmetic errors within 30 to 60 days of issuing the order. Describe the specific error in writing, reference your parcel number and hearing date, and ask whether a formal correction request is required. If the error is substantive rather than clerical, your remedy is usually an appeal to the next level. Don't wait; the correction window is short and the appeal deadline keeps running.

Does the written decision automatically update my tax bill?

No. The written decision changes the assessed value on the board's records, but the treasurer calculates your bill from the assessor's records. Those two databases don't always sync on their own. After receiving your decision, send a copy to the assessor's office with a letter referencing your parcel number and asking for confirmation the records are updated. Follow up by phone in two to three weeks, and check your next bill against the value in the order.

Can I look up another property's appeal decision to use as evidence in my own case?

In many counties, yes. Written decisions from assessment appeals boards are often public record. Some counties publish them online; others require a public records request. Seeing a neighbor's decision shows the board's reasoning and the values it accepted as credible for similar properties. This helps most when you're preparing a future appeal, because it tells you what evidence the board finds persuasive.

What do I do if the assessor's office says they never received the board's decision?

Deliver a copy yourself. Don't count on interdepartmental transfer. Bring or mail a certified copy of the written decision to the assessor's office with a cover letter identifying your parcel number and the corrected value. Ask for a dated receipt or confirmation. Follow up in two to three weeks to verify the records update. If the bill is already issued and wrong, contact both the assessor and the treasurer and explain the correction is pending.

How long should I keep my written property tax appeal decision?

Keep it permanently, or at minimum until you sell the property. You'll need it if a future assessment is disputed and you want to show the prior established value, if a refund dispute surfaces years later, or if the ownership history matters in a sale or estate. Scan and store a digital copy off-site. Keep the physical original in your property records file with your deed, title insurance policy, and past tax bills.

Is the written decision the same as the final order?

Usually yes, but the terms vary by state. Some boards issue a "notice of decision" first, then a "final order" after a short reconsideration window closes. Others use "order of determination," "resolution," or "certificate of correction." What matters is whether the document is signed by the board, states the official determination, and includes notice of your appeal rights. If you receive something preliminary, ask the clerk exactly when the final order issues.

Does an informal settlement with the assessor require a written decision?

Not in the traditional board-decision sense. If you settle informally before a formal hearing, you usually sign a stipulation or settlement agreement with the assessor's representative. That agreement is your written record, and it works like a decision for correcting your tax bill. Get a signed copy before you leave the meeting or hang up the phone. Don't assume a verbal agreement will be honored without documentation.

Sources

1. Illinois General Assembly, 35 ILCS 200/16-160, Property Tax Code, Board of Review decisions: Illinois requires written Board of Review decisions and sets the timeline for appeal to the Property Tax Appeal Board at 35 days
2. California State Board of Equalization, Assessment Appeals Manual: California Revenue and Taxation Code § 1611.5 governs assessment appeals board written decisions and the 60-day window to appeal further
3. Texas Comptroller of Public Accounts, Texas Tax Code Chapter 41, Appraisal Review Boards: Tex. Tax Code § 41.47 requires appraisal review boards to issue a written order of determination that includes notice of the owner's right to appeal; § 41.44 sets the May 15 or 30-day protest deadline
4. Georgia General Assembly, O.C.G.A. § 48-5-311, County Board of Tax Assessors and Board of Equalization: Georgia boards of equalization must issue decisions within 45 days of hearing; taxpayers have 30 days to appeal to superior court under O.C.G.A. § 48-5-311
5. Minnesota Legislature, Minn. Stat. § 274.01, Powers and Duties of Local Boards of Appeal and Equalization: Minnesota county boards issue findings within 20 days of session; taxpayers have 60 days to appeal to Tax Court
6. Los Angeles County Assessment Appeals Board, Clerk of the Board: Los Angeles County's Assessment Appeals Board clerk tracks open cases and corrected assessments can take months to reflect on a tax bill
7. Cook County Board of Review, Appeal Status Online Portal: Cook County Board of Review allows taxpayers to look up appeal status online by PIN number
8. Illinois Property Tax Appeal Board, Overview and Filing Requirements: Illinois Property Tax Appeal Board is the next appeal level after the county Board of Review for Illinois taxpayers
9. Gwinnett County Courts, Superior Court Property Tax Appeals: Gwinnett County homeowners may appeal Board of Equalization decisions to Gwinnett County Superior Court within 30 days of the written order
10. Santa Clara County Clerk of the Board, Assessment Appeals: Santa Clara County Assessment Appeals Board decisions are public record and accessible through the county clerk's portal
11. Texas Comptroller of Public Accounts, Property Tax Basics: Protests and Appeals: Texas property owners have 60 days from the date of the written ARB order to appeal to state district court