How to find your local board of review meeting schedule

Last updated 2026-07-10

What is a board of review and why does its schedule matter so much?

A board of review is the local body, sometimes called a board of equalization, board of assessment appeals, or assessment review commission, that hears your property tax appeal before you ever get to a state tax tribunal or court. Miss its hearing window and you generally lose your right to appeal for that tax year entirely. The window doesn't pause because your notice arrived late or because you were confused about where to look.

The stakes are real. A 2023 Lincoln Institute of Land Policy analysis found that homeowners who successfully appeal see average assessment reductions of 10-20%, depending on the jurisdiction ^[1]. That translates directly to a lower tax bill. But you only get that result if you file on time, and filing on time requires knowing when the board meets.

The board's schedule also tells you more than just hearing dates. Most jurisdictions post the filing deadline separately from the hearing date, and those two dates can be weeks apart. You almost always file first, then wait for your assigned hearing slot. Confusing one for the other is among the most common reasons homeowners miss their window.

Where do you actually find the meeting schedule?

There are four places that cover 95% of jurisdictions in the country.

1. The county assessor's or county auditor's website. This is the right first stop. Search "[your county] assessor" or "[your county] auditor" and look for a tab labeled "appeals," "assessment appeals," or "board of review." Many counties publish a PDF calendar or a simple text announcement right there. Cook County, Illinois, for example, posts its Board of Review appeal schedule by township on the Cook County Board of Review's own site ^[2]. If you're working through the Cook County tax assessor tax bill process, the township schedule is the first thing you need.

2. The county clerk's or clerk of courts' website. Some states route board of review administration through the clerk's office rather than the assessor. This is common in Wisconsin, Michigan, and parts of Ohio. If the assessor's site has no appeal schedule, try "[your county] county clerk board of review."

3. Your assessment notice itself. This is underused. Your annual notice of assessment, that letter that triggered your alarm, typically states the appeal deadline right on its face. Under most state assessment codes, the notice is required to include the deadline date or at minimum a reference to where you find it. Michigan's General Property Tax Act (MCL 211.30) requires that assessment notices inform the taxpayer of the right to appeal and when hearings are held ^[3]. Read the fine print on the back of that notice before you do anything else.

4. A direct phone call. If the online search is turning up nothing useful, call the assessor's office. Ask two specific questions: "What is the deadline to file my appeal?" and "When will my hearing be scheduled?" Write down the name of the person you spoke with and the date. If they give you wrong information and you miss a deadline, having a record rarely saves you, but it sometimes does if you escalate to a state-level appeals board.

A less reliable but sometimes useful fifth option: your state's department of revenue or department of taxation website often publishes a statewide calendar of board of equalization sessions or links to each county's schedule. In California, the State Board of Equalization provides guidance on local assessment appeals board procedures, though each county clerk of the board sets its own calendar ^[4].

How do meeting schedules differ by state?

The structure varies a lot. Here's what you're actually dealing with across common state models.

State model	Who runs the board	Typical filing window	Typical hearing format
Illinois (township)	County Board of Review, by township	30 days from assessment notice	In-person or written
Michigan	Local unit Board of Review	March only (residential), plus July/Dec for errors	In-person, 3-minute limit common
California	Assessment Appeals Board (county)	July 2 - Sept 15 for most counties	Formal hearing, SBE rules apply
New York	Board of Assessment Review	Grievance Day (third Tue in June, Westchester varies)	In-person filing required
Texas	Appraisal Review Board	May 1 - June 15 or 30 days from notice, whichever is later	Formal hearing, evidence exchange
Georgia	Board of Equalization	45 days from notice	Informal, then board
Florida	Value Adjustment Board	25 days from TRIM notice (around Aug 24 each year)	Scheduled by VAB after filing

Texas appraisal review boards (ARBs) operate under Tax Code Section 41.44, which sets the filing deadline as the later of May 15 or 30 days after the notice is delivered ^[5]. Florida's Value Adjustment Board petitions are governed by Section 194.011, Florida Statutes, and the TRIM (Truth in Millage) notice mailed by mid-August each year kicks off that 25-day window ^[6].

If you own property in a metro area that spans multiple counties, like the Atlanta metro or Dallas-Fort Worth, each county has its own board and its own schedule. Your property is assessed by the county it sits in, full stop. For Gwinnett County homeowners, that means the Gwinnett Board of Equalization, not the Fulton or DeKalb board.

What is the difference between the filing deadline and the hearing date?

This confuses a lot of people and costs some of them their appeal.

The filing deadline is the date by which you must submit your formal protest or appeal application. Miss this date and you're done for the year, no exceptions in most states. The board won't hear you, the assessor won't negotiate, and no amount of explanation changes the outcome.

The hearing date is when you actually appear (in person or virtually) before the board members to present your case. This comes later, sometimes weeks or months later. In California, you might file an Application for Changed Assessment (form BOE-305-AH) in August and not get a scheduled hearing until the following spring ^[4]. In Michigan, you file at the March Board of Review and the hearing is the same week.

Know both dates. Put both in your phone with a 14-day-out reminder. The filing deadline is the one that ends your appeal if you miss it. The hearing date is the one where you win or lose on the merits.

Can you miss the board of review deadline and still appeal?

Sometimes yes, usually no.

Most states have a hard statutory deadline. Miss it, and the assessment becomes final. A handful of states allow appeals to a state-level tribunal even after the local board deadline passes, but that path is longer, harder, and often requires demonstrating why you missed the local deadline.

There are a few legitimate exceptions worth knowing. Many states allow "clerical error" appeals at any time during the year, outside the normal protest window. If your assessment contains a factual error (wrong square footage, wrong property classification, a structure listed that doesn't exist), you may be able to get that corrected without a full board hearing. Michigan's July and December Board of Review sessions exist specifically for mutual mistakes of fact and for poverty exemption appeals ^[3].

Some states also allow "open book" or informal review by the assessor before the formal filing deadline. Wisconsin law requires assessors to hold open book sessions where you can informally dispute your assessment before the formal Board of Review period ^[7]. Many disputes get resolved there, avoiding the formal hearing entirely. If your state has this, use it. It costs nothing and sometimes moves faster.

The honest answer: don't count on any of these exceptions. Assume the first deadline is the only one that matters and plan accordingly.

What happens at a board of review hearing?

The format depends heavily on the state and even the county. Some boards are formal: you sit at a table, swear an oath, present evidence, and a panel of three to five appointed members asks questions. Others feel like a DMV interaction: you hand over your comps, someone glances at them, asks one or two questions, and you're done in ten minutes.

In most jurisdictions the burden of proof sits with you, the taxpayer. You need to show the assessment is wrong, more than that you feel it's too high. The standard is usually that the assessor's value is not supported by the weight of evidence, or that the assessment exceeds fair market value. Texas Tax Code Section 41.43 establishes that once a taxpayer presents a properly completed appraisal, the burden shifts to the appraisal district to support the original value ^[5].

What you actually bring matters. Three to five comparable sales from within the past 12 months, similar square footage, similar age, within a half-mile if possible, is the foundation. A recent independent appraisal carries more weight but costs $300-$600 and usually isn't worth it unless the tax savings justify the expense. Photographs of condition issues help. An income approach (for rental properties) or a cost approach can also be relevant depending on property type.

For Bexar County homeowners in Texas, for example, the Bexar Appraisal Review Board hearings run May through August, and evidence must be exchanged with the appraisal district at least 14 days before the hearing under Tax Code Section 41.67 ^[5].

If you want to prepare your own evidence package without hiring a contingency firm, a structured DIY appeal kit like TaxFightBack's walks you through pulling the right comps, formatting the evidence, and knowing what to say when board members push back.

How do you search for a specific county's board schedule online?

Search strings that actually work:

• "[County name] board of review appeal schedule [year]"
• "[County name] assessment appeals board hearing dates"
• "[County name] county assessor appeal deadline"
• "[County name] board of equalization 2025" (or 2026)

If those return nothing useful, add the state abbreviation. A search for "Montgomery County MD assessment appeals" will get you to Montgomery County's State Department of Assessments and Taxation process faster than a generic search.

For large urban counties, look for the clerk of the board, more than the assessor. Los Angeles County's Assessment Appeals Board is administered by the Clerk of the Board of Supervisors, not by the Office of the Assessor ^[8]. Searching "LA County assessor appeal" gets you assessment info; searching "LA County assessment appeals board" gets you the scheduling and filing system. That distinction matters. See also our guide to LA County property tax for the full filing context.

Santa Clara County in California similarly routes appeals through the Clerk of the Board. Their online portal at the County of Santa Clara website lets you file and track your Santa Clara property tax appeal status ^[9].

For New York City property owners, the process runs through the NYC Tax Commission, not a traditional board of review, and applications are due March 1 each year for most property classes ^[10]. The NYC property tax system has its own distinct timeline separate from the rest of the state.

For Hennepin County, Minnesota, Local Board of Appeal and Equalization meetings are held in April and May, and the county also runs an Open Book process with the assessor before formal hearings ^[11]. The Hennepin County property tax appeal window is one of the shorter ones in the Midwest, so checking early is especially important there.

What if the county website is outdated or has no schedule posted?

This happens more than it should, especially in smaller rural counties.

First, check if the site has a "last updated" timestamp. A county that hasn't updated its appeals page since November may simply not have posted next year's dates yet. That doesn't mean the dates don't exist. It means you need to call.

Second, look for the state department of revenue or department of taxation website. Nearly every state publishes some version of the assessment appeal process at the state level, even if individual county dates aren't listed. Use that to confirm the statutory deadline (which rarely changes year to year) and then call the county to confirm the specific hearing dates.

Third, ask specifically about the open book or informal review process. Even if formal board dates aren't posted, the assessor's informal review period may already be open. Resolving your dispute at that stage is often faster and involves less paperwork.

Fourth, check the county legal newspaper. Many jurisdictions are legally required to publish notice of board of review sessions in the local paper or a designated legal publication. A search for "[county] board of review notice" in your local paper's online archive sometimes surfaces the exact dates when the county's own website doesn't.

Fifth, contact your township assessor if your county uses townships (common in Illinois, Michigan, Indiana, Wisconsin, and New Jersey). The board of review process often starts at the township level before escalating to the county.

How much notice do counties give before the appeal window opens?

Not much, in most cases. Assessment notices often go out 3-6 weeks before the filing deadline, sometimes less. In Texas, the appraisal district must mail notices at least 15 days before the deadline, per Tax Code Section 25.19 ^[5]. In New York, Grievance Day is the same date every year (third Tuesday in June in most localities), which at least gives you a calendar anchor even before your notice arrives ^[12].

California is the most generous. The July 2 - September 15 filing window gives property owners roughly two and a half months to pull evidence and file ^[4].

Florida's TRIM notice window of 25 days is among the tightest. Counties send TRIM notices around August 24 each year, and your petition to the Value Adjustment Board is due within 25 days, so you're looking at roughly a mid-September deadline ^[6].

The implication is clear: don't wait for your notice to start looking for the schedule. If reassessments happen in your county every one, two, or three years, put a reminder in your calendar for 60 days before the typical notice mailing date. Find the schedule before the notice arrives and you'll have a real head start on evidence.

Do you have to appear in person or can you file by mail or online?

This varies a lot and has changed significantly since 2020, when many jurisdictions went virtual out of necessity and some kept the option permanently.

A written or mail-in appeal (sometimes called a paper appeal or written protest) is available in many jurisdictions. Texas ARBs must offer a "written affidavit" hearing option under Tax Code Section 41.45 ^[5], meaning you submit your evidence and a written statement and the board rules without you appearing. Many homeowners use this for smaller disputes.

Virtual hearings via video conference are now common in larger counties. LA County's Assessment Appeals Board, Hennepin County, and Cook County's Board of Review all offered virtual hearing options as of the 2024 cycle ^[2][8][11].

Some rural boards still require in-person appearance. If you can't attend, ask whether you can designate a representative, a family member, an attorney, or an agent. Most states allow this with a written authorization. In many states, only licensed agents or attorneys can represent you for compensation, but a family member can often represent you for free.

For Bibb County in Georgia and similar smaller county boards, in-person appearances are still the norm, and the hearing may be scheduled with only a few days' notice after your appeal is filed.

Always confirm the format when you file. Ask: "Will this be in person, virtual, or can I submit a written appeal?"

What should you do once you find the schedule?

Act fast on three things.

First, confirm both dates: the filing deadline and your likely hearing date. Set calendar reminders for two weeks before each.

Second, order your evidence. Pull comparable sales from your county assessor's online records or a free service like Redfin or Zillow's "recently sold" filter. You want arms-length sales (not foreclosures, not family transfers) of similar properties closed in the past 6-12 months. Three to five strong comps beat a stack of twenty mediocre ones.

Third, file your appeal as early as possible within the window. Early filers often get earlier hearing slots, which matters if you want your case heard when the board is fresh rather than fatigued at the end of a long session schedule. Filing early also leaves time to cure any defect in your application if the county sends it back for a correction.

If you want a structured approach to preparing the evidence package and the hearing itself without hiring a contingency firm, TaxFightBack's appeal kit covers the full sequence, from pulling comps to presenting them, and you keep every dollar of the savings.

For St. Louis County property owners in Missouri, the Board of Equalization filing deadline is typically in late June, with hearings running through summer. Getting comps pulled before the deadline rather than scrambling the night before makes a measurable difference in outcome.

Frequently asked questions

How do I find my county's board of review meeting dates?

Start at the county assessor's or county clerk's website and look for an "appeals" or "board of review" tab. Your annual assessment notice also typically lists the filing deadline. If you can't find anything online, call the assessor's office directly and ask for both the filing deadline and the anticipated hearing date. Write down the name of whoever you speak with.

What is the difference between a board of review and a board of equalization?

They're different names for essentially the same type of body: a local panel that hears property tax assessment appeals before you escalate to a state tribunal or court. Some states use board of review (Michigan, Wisconsin, Illinois), others use board of equalization (California, Texas at the district level, many Southern states), and others use assessment appeals board or value adjustment board. The name doesn't change the basic process.

What happens if I miss the board of review filing deadline?

In most states, missing the deadline ends your appeal for that tax year. The assessment becomes final and you owe taxes based on it. A few narrow exceptions exist, such as clerical error corrections or a separate informal review with the assessor, but you should not count on them. Treat the first deadline as the only deadline.

How much notice does the county give before the appeal window opens?

Usually 3-6 weeks, sometimes less. Texas requires at least 15 days' notice before the deadline under Tax Code Section 25.19. Florida gives 25 days from the TRIM notice. California's July 2 - September 15 window is the most generous at roughly two and a half months. The safest move is to check the schedule in late winter or early spring, before your notice even arrives.

Can I appeal by mail or online instead of attending in person?

Often yes. Texas requires ARBs to offer a written affidavit option. Many larger counties added virtual hearing options after 2020 and kept them. Smaller rural counties may still require in-person appearance. When you file your appeal, ask the county specifically whether written, virtual, or in-person appearances are available for your hearing.

Does the board of review schedule change every year?

The statutory framework stays fixed, but the specific dates shift slightly year to year based on when assessment notices are mailed and when the board chooses to convene. Some deadlines are anchored to a calendar date (New York's Grievance Day is the third Tuesday in June for most localities), while others float based on when you receive your notice. Check the current year's schedule every year, even if you've appealed before.

What evidence do I need to bring to a board of review hearing?

Three to five comparable sales of similar properties that sold in the past 6-12 months is the foundation. Use arms-length sales only, not foreclosures or related-party transfers. Photographs documenting condition problems help. An independent appraisal carries strong weight but costs $300-$600. Income statements matter for rental properties. Bring multiple copies: one for each board member and one for your own records.

How long does a board of review hearing typically last?

Most residential hearings run 10-30 minutes. Michigan's local Board of Review often limits each taxpayer to 3-5 minutes for an initial presentation. California Assessment Appeals Board hearings for residential properties run 30-60 minutes. If your case is complex or involves a large commercial property, request a longer slot when you file. Many boards accommodate that request.

What if I disagree with the board of review's decision?

You can appeal further. Most states have a state tax tribunal, state board of equalization, or district court as the next level. In Illinois you can appeal to the Illinois Property Tax Appeal Board or to circuit court. In Michigan you go to the Michigan Tax Tribunal. Filing deadlines at the next level are typically 30-90 days from the board's written decision, so don't delay.

Are board of review hearings open to the public?

Generally yes for the session itself, though your individual hearing may be separated into a private slot. Wisconsin requires its Board of Review sessions to be open meetings under the state's open meetings law. If you want to observe a hearing before your own, most counties allow it. Sitting through a few hearings before yours is genuinely useful for understanding pacing and tone.

What is an open book session and how does it relate to the board of review?

An open book session is an informal meeting with the assessor that happens before the formal board of review period. Wisconsin requires them by statute. You can question how your property was assessed, point out errors, and sometimes get a correction without filing a formal appeal at all. Not every state has this, but where it exists, it's worth using first.

Can someone else represent me at a board of review hearing?

In most states, yes. A family member can typically represent you for free. An attorney, licensed property tax agent, or tax consultant can represent you for compensation, but check your state's rules on who qualifies. Some states require formal written authorization. In Texas, a property owner can authorize any adult to represent them at an ARB hearing under Tax Code Section 1.111.

How do I find the board of review schedule if I own property in multiple counties?

Each county has its own board and its own schedule. You need to look up each county separately. Deadlines can differ by weeks even in adjacent counties. Make a spreadsheet with each property address, the applicable county, the filing deadline, and the hearing date. Missing one county's deadline does not extend or waive another county's requirement.

Does filing an appeal trigger a higher assessment?

In most states, no. Assessors generally cannot raise your assessment in direct retaliation for filing an appeal. However, some boards can adjust upward if the evidence reveals the property was actually undervalued. This is rare but legally possible in states like Michigan and Illinois. In practice, assessors almost never pursue an increase against a residential taxpayer who filed an appeal.

Sources

1. Lincoln Institute of Land Policy, 'The Appeal of Property Tax Appeals': Homeowners who successfully appeal see average assessment reductions of 10-20% depending on the jurisdiction
2. Cook County Board of Review, official site: Cook County posts its Board of Review appeal schedule by township on its own website
3. Michigan Legislature, General Property Tax Act MCL 211.30: Michigan assessment notices must inform taxpayers of the right to appeal and when hearings are held; July and December Board of Review sessions exist for mutual mistakes of fact
4. California State Board of Equalization, Assessment Appeals: California's filing window for assessment appeals is July 2 through September 15 for most counties; form BOE-305-AH is the Application for Changed Assessment
5. Texas Legislature, Texas Property Tax Code Chapters 25, 41, and 41.43-41.67: Texas Tax Code Section 41.44 sets filing deadline as the later of May 15 or 30 days after notice; Section 41.43 shifts burden of proof once taxpayer presents a proper appraisal; Section 25.19 requires at least 15 days' notice before deadline; Section 41.45 requires written affidavit option; Section 41.67 requires 14-day evidence exchange; Section 1.111 allows any adult to represent a property owner at ARB
6. Florida Legislature, Section 194.011 Florida Statutes, Value Adjustment Board: Florida VAB petitions must be filed within 25 days of the TRIM notice, which is mailed around August 24 each year
7. Wisconsin Department of Revenue, Property Assessment, Board of Review: Wisconsin law requires assessors to hold open book sessions where taxpayers can informally dispute assessments before the formal Board of Review period; Board of Review sessions are open meetings
8. County of Los Angeles, Assessment Appeals Board / Clerk of the Board of Supervisors: Los Angeles County's Assessment Appeals Board is administered by the Clerk of the Board of Supervisors, not the Office of the Assessor; virtual hearing options offered as of 2024
9. County of Santa Clara, Clerk of the Board: Santa Clara County routes assessment appeals through the Clerk of the Board, with an online portal for filing and tracking
10. New York City Tax Commission: NYC Tax Commission applications are due March 1 each year for most property classes
11. Hennepin County, Local Board of Appeal and Equalization: Hennepin County Local Board of Appeal and Equalization meetings are held in April and May; Open Book process is available with the assessor prior to formal hearings; virtual hearing options were offered as of 2024
12. New York State Department of Taxation and Finance, Property Tax Assessment Grievance: In most New York localities, Grievance Day is the third Tuesday in June