What is the risk of your property tax assessment going up at appeal?

Last updated 2026-07-11

Can your assessment actually go up when you appeal?

Yes, in some places it can. This surprises most homeowners because the appeal process feels like a one-way door, but several states give the review board or the assessor power to raise a value if the evidence supports it. The term is a "counter-increase" or, in some states, a "raise on review."

Most states prohibit it. Their statutes bar the board of equalization or assessment review board from increasing a petitioner's assessment above the level that triggered the appeal. The practical effect: filing locks your starting point, and you can only go down or stay flat.

The risk is not spread evenly. It runs higher in states where county assessors are separately elected and can show up at hearings to argue for higher values. It runs higher still on commercial properties, where the gap between assessed value and actual market value is often large and obvious. For a residential owner appealing a modest over-assessment, the risk is small in most jurisdictions. But "small" is not "zero." Check before you file.

Which states allow an assessment to be raised on appeal?

No single database tracks this cleanly across all 50 states. The best compiled source is the Lincoln Institute of Land Policy's "Significant Features of the Property Tax" database, which covers assessment administration rules by state ^[1]. Cross-reference it with your state's own statute and you get the clearest picture available.

States where a raise during appeal is explicitly possible include New York, Michigan, and New Jersey at certain board levels. Georgia stands out. Under O.C.G.A. § 48-5-311, the county Board of Equalization can increase, decrease, or sustain an assessment, and the same statute lets the assessor file a counter-appeal that pushes value up ^[2]. Iowa's appeal statutes similarly let the board adjust in either direction.

Contrast that with California, where Proposition 13 and Revenue and Taxation Code § 1611.5 limit the Assessment Appeals Board to the value claimed in the application as the ceiling, unless the assessor files a separate cross-complaint ^[3]. Texas offers a practical protection through Tax Code § 41.41: the Appraisal Review Board cannot push a value above the appraisal district's original notice value unless the district files its own protest ^[4].

State	Can assessment rise at appeal?	Key statute or rule
Georgia	Yes, board can raise; assessor can counter-appeal	O.C.G.A. § 48-5-311 [2]
Michigan	Yes, at State Tax Tribunal	M.C.L. § 205.731
New Jersey	Yes, at County Tax Board	N.J.S.A. 54:3-21
New York	Limited; assessor can cross-petition	RPTL § 730
Iowa	Yes, board can adjust either direction	Iowa Code § 441.37
California	Only if assessor files cross-complaint	R&T Code § 1611.5 [3]
Texas	No, capped at original notice value	Tax Code § 41.41 [4]
Illinois	No automatic raise; assessor can re-assess separately	35 ILCS 200/16-55

This table covers the states people ask about most. If yours isn't listed, look up your state's "board of equalization" or "assessment appeals board" statute and search for "adjust the assessment" or "increase upon appeal."

How often does an appeal actually result in a higher assessment?

Aggregate data on raise-on-appeal outcomes is thin. Most county assessors never publish that breakdown, and state reports typically show only the share of appeals that ended in reductions. Nobody has clean national numbers on increases. The closest signals come from a survey and a few counties that report it.

The International Association of Assessing Officers (IAAO) runs an annual assessment administration survey. Its data points toward roughly 60 to 75 percent of residential appeals ending in some reduction, a small single-digit share ending in no change, and a fraction ending in increases ^[5]. The IAAO gives no precise national figure for increases, in large part because most states legally prohibit them, so the number sits near zero across most of the country.

Georgia lets us see actual numbers. The Fulton County Board of Assessors publishes appeal outcome data, and for tax year 2022, of roughly 30,000 appeals filed, fewer than 2 percent produced a value increase ^[6]. Two percent sounds tiny. It still meant hundreds of homeowners walked out owing more than if they'd stayed home.

Raises on appeal stay rare even where they're legal. They happen consistently in Georgia and Michigan. Own commercial property, or a home with improvements you never permitted, and your odds climb.

What makes a raise on appeal more likely?

A few specific situations move the odds. Here are the four that matter most.

Unpermitted improvements come first. Add a bedroom, finish a basement, or build a detached garage without pulling permits, and if the assessor's record doesn't show that work, a hearing officer who inspects the property or asks the right questions can find the gap. In some jurisdictions the assessor updates the record on the spot.

Data errors that favor you are the second trap. If your property card lists 1,400 square feet and the house is actually 1,900, appealing on comparable sales invites the assessor to correct the square footage, which usually raises your value more than the comps lower it. This is where "know your property record card before you file" earns its keep.

Commercial properties with below-market income documentation are the third. A landlord submits rent rolls to prove low income, but if the assessor's income model was already generous to the owner, the board can use those same numbers to justify a higher value.

Fourth: states with assessor cross-appeal rights. In Georgia, an assessor who thinks your own evidence supports a value above the original assessment can file a counter-claim at the hearing. Rare, but documented.

If any of these fit your property, audit yourself before you file. Fix permit records where you can, or at least know how a corrected record moves your value before you walk into a hearing.

What protections do most states give you against a raise?

The most common protection is a statutory cap that ties the board's authority to the value on your original assessment notice. Under those rules the board can only move down from the original assessed value, and the assessor has to file a separate, independent action to seek anything higher.

Some states add a procedural layer: written notice before a raise can even be considered. Michigan's State Tax Tribunal requires the township to file a formal counter-petition, which triggers its own notice-and-response cycle ^[7].

A handful of states let the assessor re-assess separately during or after the appeal window without the cap applying. That's a different threat wearing similar clothes. It matters in Illinois, where the assessor can re-assess a property for cause under 35 ILCS 200/9-180 even after the original appeal was resolved in the owner's favor ^[8].

One protection gets overlooked constantly: the informal review phase is usually not a formal proceeding. In most states, what you share while negotiating with the assessor's office can't automatically be used against you at the formal hearing. Read your county's specific rules on this, because the details vary.

Should you appeal informally first to reduce the risk?

Usually yes. Informal appeals, sometimes called administrative review or assessor conferences, carry less risk than a formal board hearing because the assessor can't raise your value on its own during an informal talk. You're having a conversation, not standing in front of a tribunal.

For most residential owners, starting informally is the right move. Present your comparable sales, correct data errors, and get a reduction without ever facing a board. If the informal offer is reasonable, take it. If it isn't, you still have the right to a formal hearing in nearly every jurisdiction.

One caveat. Accepting an informal settlement in some counties waives your right to appeal further that tax year, so read the settlement document before you sign.

Commercial owners in Georgia or Michigan face a different math. A formal hearing with a strong income-and-expense analysis and a solid appraisal is still usually the right play, but you need a professional or a genuinely airtight evidence package. Showing up under-prepared to a board with cross-increase authority is the exact scenario where owners get burned.

How do you check whether your state allows a raise on appeal before you file?

Start with your state's department of revenue or department of taxation website. Most publish a property tax appeals guide or an assessment administration handbook. Search the PDF for "increase," "raise," or "adjust" near the word "appeal." The Lincoln Institute of Land Policy's Significant Features database is also free and searchable ^[1].

For the exact statutory language, pull your state's property tax code. The relevant chapters usually carry titles like "Assessment Review," "Equalization," or "Boards of Review." Look for any clause saying the board "may adjust the assessment to reflect the true value" without limiting the direction of that adjustment. That phrasing is your warning sign.

Then call your county assessor's office and ask flat out: "If I file an appeal and the board finds my property is worth more than assessed, can they raise my assessment?" The answer isn't legal advice, but it's a practical signal. A hesitant or tangled answer tells you to go read the statute yourself.

Researching a specific county? Assessor websites often post their appeals procedures. The cook county tax assessor tax bill page and the gwinnett county tax assessor page both walk through each stage, which makes it easy to see whether a raise is procedurally on the table.

What evidence strategy lowers your raise-on-appeal risk?

The core rule is simple: present only evidence that supports a lower value, and make sure no piece of it reveals a larger or better property than the assessor's record shows.

Step one, pull your property record card from the assessor's website before you gather a single comp. Confirm the square footage, bedroom count, bathroom count, lot size, and listed features are right. If the assessor has your home smaller than it is, you face a choice. Correcting the record probably raises your assessment before the appeal even starts. Not correcting it and then winning a reduction is a short-term win that can snap back hard on the next assessment cycle.

Step two, choose comparable sales that genuinely match your property. Don't use larger or newer homes as comps even when they sold for less than your assessed value, because the board can turn those same comps around to argue your property should go up on a per-square-foot basis.

Step three, especially in states where assessors attend hearings, prepare for cross-examination. An assessor who read your submission ahead of time hunts for anything in your own evidence that supports a higher value. Run through your package asking one question: "Could someone use this to argue my home is worth more?"

The TaxFightBack DIY appeal kit walks through each of these steps with state-specific checklists, which helps owners in raise-risk states build a clean, protected evidence package.

For how local assessors approach hearings, the los angeles county property tax and bexar county tax assessor pages cover two large markets in detail.

Does withdrawing your appeal protect you if the hearing looks bad?

Sometimes, yes. Many jurisdictions let you withdraw before the hearing date without penalty, and the original assessment stands. If research after filing shows your property is genuinely underassessed, withdrawing is usually the right call.

Withdrawal deadlines vary. Some counties require it 10 to 14 days before the scheduled hearing. A few want it earlier. Check your county's specific procedure.

Here's the catch. In states where the assessor holds independent re-assessment authority (Illinois, for one), withdrawing your appeal doesn't stop the assessor from adjusting your value next cycle if they've spotted an issue. Withdrawal protects you from a board raise. It doesn't protect you from a proactive assessor.

Withdrawing and refiling in a later year with better evidence is a legitimate strategy too. The clock resets on your next assessment notice.

Is the raise-on-appeal risk different for commercial properties?

Yes, a lot. Commercial properties get assessed with the income approach, either alongside or instead of the sales-comparison approach used for homes. So an assessor at a commercial hearing is working with your rent rolls, your vacancy rates, your operating expenses, and your capitalization rate. Every one of those numbers can cut both ways.

The risk compounds because commercial assessments are more often wrong in both directions. A retail strip center might be badly over-assessed on outdated cap rates, while the owner's own income documentation reveals the assessor used an unrealistically high expense ratio. Correct that ratio and net operating income climbs, and the indicated value with it.

For commercial owners in Georgia, Michigan, or New Jersey especially, paying a licensed MAI appraiser to build the income analysis is worth the money. The appraiser's report gives you a defensible method and keeps the board from substituting its own income assumptions for yours.

Large markets like nyc property tax, la county property tax, and hennepin county property tax each carry their own rules on cross-increases at the board level, so research the local procedure before you file.

What happens after a successful appeal, and can the assessment bounce back?

Winning an appeal cuts your assessed value for the tax year in question, and in most states that reduced value carries forward as the base for future assessments. It does not lock your value forever. The assessor can and will reassess in future cycles as the market moves.

California is the durable exception. Under Proposition 13, a successful appeal sets a new base year value, and future increases are capped at 2 percent a year until the next change of ownership or new construction ^[3]. That makes a California win unusually sticky.

Texas works differently. A reduction from an ARB hearing sets the value for that year, but the appraisal district can appraise higher in later years as the market shifts. Some Texas counties have historically appraised aggressively the year after a successful appeal, though that isn't legally tied to the appeal outcome ^[4].

In states with frequent reassessment, like Maryland's triennial system or annual reassessments in some Michigan townships, keeping a file of your comparable sales year to year makes each next appeal faster. The evidence package you build this year becomes the starting point next year.

For states on a different schedule, like montgomery county property tax in Maryland with its triennial phased-in system, understanding the cycle matters as much as understanding the appeal risk.

Frequently asked questions

Can an assessor raise my property tax assessment after I file an appeal?

In states that cap the board's authority at the original assessed value, no, not through the appeal itself. But in states like Georgia (O.C.G.A. § 48-5-311) and Michigan, the board or the assessor can file a counter-petition seeking a higher value. Separately, most assessors keep independent authority to re-assess a property for the next tax year no matter what happens at appeal.

What states are the riskiest for a raise on appeal?

Georgia, Michigan, and New Jersey are the states most consistently cited where a raise is legally possible at the formal hearing level. Iowa allows bidirectional adjustments at the board of review. New York gives assessors limited cross-petition rights at the small claims level. If your property sits in one of these states, confirm the current statutory language before filing, because rules change.

How common is it for an appeal to result in a higher assessment?

Rare but real. Even in Georgia, where the statute explicitly allows raises, fewer than 2 percent of Fulton County appeals produced an increase for tax year 2022. IAAO survey data suggests the large majority of appeals nationwide end in reductions or no change. The risk runs highest for commercial properties, homes with unpermitted improvements, and properties where the assessor's record understates actual size or condition.

Does filing an informal appeal carry the same raise risk as a formal board hearing?

Generally no. Informal review is a conversation with the assessor's office, not a formal proceeding, and the assessor usually can't raise your value on its own through that process. The raise risk concentrates in formal board hearings where the board holds statutory authority to adjust in either direction. Starting informally is a reasonable way to test the waters at lower risk.

Can I withdraw my appeal to avoid a raise if I find out my home is underassessed?

Yes, in most jurisdictions you can withdraw before the hearing and the original assessment stands. Withdrawal deadlines vary, commonly 10 to 14 days before the scheduled hearing date. Check your county's rules. Withdrawal doesn't stop the assessor from reassessing you upward in a future cycle, but it does protect you from a board-ordered increase in the current appeal.

If I win my appeal, is my lower assessment permanent?

No. A successful appeal sets your assessed value for the current tax year. The assessor can and will reassess in future cycles. California is a partial exception: under Proposition 13, a win establishes a new base year value and future annual increases are capped at 2 percent until the next change of ownership. Other states have no comparable cap on future reassessment.

Does a raise on appeal affect my property taxes right away?

Yes. If the board raises your assessed value at the hearing, the higher value applies to the tax year under appeal and your bill gets calculated on the new figure. There's no phase-in. That's why the stakes at a formal hearing in a raise-risk state run higher than many homeowners realize: you can leave with a bigger bill than you arrived with.

What should I check on my property record card before filing an appeal?

Verify square footage, bedroom and bathroom count, lot size, garage type, and any listed special features. If the assessor's record understates your home's size or quality, correcting it before or during the appeal will likely raise your value. The safer approach is to know exactly what the record says before you file, so you can decide with open eyes whether to proceed.

Can the assessor use evidence I submit in my appeal to justify a higher assessment later?

Formally, evidence submitted in a closed appeal shouldn't automatically carry to future years, but no universal rule stops an assessor from updating records based on information that became public during a proceeding. If your own submission revealed an unpermitted addition or higher-than-recorded square footage, the assessor can use that to update the record for future assessments. This is a real and underappreciated risk.

Does the risk of a raise on appeal differ for commercial versus residential property?

Yes, meaningfully. Commercial properties get assessed partly on income data, and the owner often must submit rent rolls and operating statements at the hearing. That financial documentation can support a higher value just as easily as a lower one if the assessor's original assumptions were generous to the owner. The raise risk runs materially higher for commercial properties, especially in Georgia, Michigan, and New Jersey.

Is there a way to appeal without triggering a raise even in a risky state?

The best protection is a clean, tightly bounded evidence package that supports only the value you're arguing for, paired with an accurate property record card. In states where assessors attend hearings, avoid presenting anything that can be turned around. An informal resolution with the assessor's office before the formal hearing also sidesteps board authority entirely in most jurisdictions.

What is the difference between a board of equalization raise and an assessor's independent reassessment?

A board of equalization raise happens during your hearing and applies to the current tax year under appeal. An assessor's independent reassessment happens outside the appeal process and applies to future tax years. Both can increase what you pay, but they come from different legal authorities and follow different timelines. Winning or withdrawing your appeal does not protect you from an independent reassessment.

Sources

1. Lincoln Institute of Land Policy, Significant Features of the Property Tax: State-by-state property tax assessment administration rules including appeal procedures
2. Georgia General Assembly, O.C.G.A. § 48-5-311 (Board of Equalization procedures): Georgia Board of Equalization can increase, decrease, or sustain an assessment; assessor may file counter-appeal
3. California State Board of Equalization, Assessment Appeals Manual: California Assessment Appeals Board is limited to the applicant's claimed value as a ceiling unless the assessor files a cross-complaint; Proposition 13 caps post-appeal base year increases at 2 percent annually
4. Texas Comptroller of Public Accounts, Property Tax Code § 41.41: Texas ARB cannot increase assessed value above the appraisal district's original notice value without the appraisal district filing its own protest
5. International Association of Assessing Officers (IAAO), Assessment Administration Survey: Roughly 60 to 75 percent of residential appeals result in some reduction; a small fraction result in increases
6. Fulton County Board of Assessors, Annual Report 2022: For tax year 2022, fewer than 2 percent of approximately 30,000 Fulton County appeals resulted in a value increase
7. Michigan State Tax Tribunal, Rules and Procedures: Michigan State Tax Tribunal requires the township to file a formal counter-petition with notice-and-response cycle before a raise can be considered
8. Illinois General Assembly, 35 ILCS 200/9-180 (Reassessment for cause): Illinois assessor can reassess a property for cause independently of and after an appeal resolution under 35 ILCS 200/9-180
9. New Jersey Division of Taxation, Property Tax Appeals Guide: New Jersey County Tax Board can adjust an assessment upward under N.J.S.A. 54:3-21
10. Iowa Legislature, Iowa Code § 441.37 (Assessment protests): Iowa Board of Review may adjust an assessment in either direction when hearing a protest
11. Illinois General Assembly, 35 ILCS 200/16-55 (Assessment appeal procedures): Illinois assessment appeals statute; no automatic raise authority at board of review