Last day to protest property taxes: deadlines by state

Last updated 2026-07-09

When is the last day to appeal property taxes?

There is no single national deadline. The last day to protest property taxes depends on your state, and sometimes on your specific county. Most states anchor the deadline to one of two things: a fixed calendar date each year, or a rolling window that opens the day your assessment notice is mailed.

Fixed-date states are simpler. Texas sets May 15 as the standard protest deadline, or 30 days after the notice of appraised value is delivered, whichever is later ^[1]. California's Assessment Appeals Board window for most counties runs July 2 through November 30, so November 30 is the wall ^[2]. These dates do not move because you were busy or left the envelope on the counter.

Rolling-window states give you a set number of days from the date on your notice. Florida gives you 25 days from the mailing of the TRIM (Truth in Millage) notice, which usually lands in August ^[3]. Miss that 25-day window and you are done for the year.

Read your assessment notice the day it arrives. The deadline is almost always printed on it. If you lost the notice, call your assessor's office and ask for the mailing date and the appeal deadline in writing.

What are the protest deadlines in major states?

The table below covers the states where TaxFightBack readers ask the most questions. Confirm the current year's date with your local assessor, because legislatures do occasionally shift deadlines.

State	Deadline	Trigger
Texas	May 15 or 30 days after notice, whichever is later	Notice of Appraised Value [1]
California	November 30	Fixed annual window (July 2, Nov 30) [2]
Florida	25 days after TRIM notice	Mailing of TRIM notice (~August) [3]
Illinois (Cook County)	Varies by township, typically March, September	Reassessment notice [4]
Georgia	45 days after assessment notice	Mailing of Annual Notice of Assessment [5]
Arizona (Maricopa)	April 25 (for residential)	Fixed calendar date [6]
New York (NYC)	March 1 (Tax Commission)	Fixed annual date
Missouri	Third Monday in July	Fixed statutory date
Ohio	30 days after Board of Revision notice	Notice mailing
New Jersey	April 1 (or 45 days after bulk mailing)	Statutory date

Georgia's 45-day window sounds generous, but assessors mail notices on a rolling basis, so your personal clock starts the day your envelope is postmarked, not the first day of the season ^[5]. Cook County is the trickiest, because it staggers deadlines by township, and you find your township's open dates on the Cook County Assessor's website ^[4]. If you own property in Cook County, triple-check this every year.

Texas deserves a note. The May 15 date is written into Texas Tax Code Section 41.44, but the statute extends the deadline to 30 days after the notice was delivered if that 30-day period ends after May 15 ^[1]. So if your notice arrives May 10, your real deadline is June 9, not May 15. That one detail saves people every spring.

What happens if you miss the deadline?

You lose the right to appeal for that tax year. Full stop.

A handful of states allow a late filing for extraordinary circumstances, but the bar is high. Texas Tax Code Section 41.45 permits late protests for good cause, meaning clerical errors or situations beyond the owner's control, but the appraisal review board can reject late filings and routinely does ^[1]. Do not count on it.

Missing the deadline costs more than one year of savings. If your value has been inflated for a while and you keep putting it off, you eat two or three years of overassessment. Overpaying $150 a month for 12 months is $1,800 gone for good once the window shuts.

The one real exception is a clerical error on the assessor's part. If your property is listed as 4,000 square feet but is actually 2,400, most states let you petition for a correction at any time, because that is a factual error in the records, not a valuation dispute. Keep that distinction in mind.

How do you find your actual deadline if you're not sure?

Start with the notice itself. Every valid assessment notice is legally required to state your appeal deadline, or at minimum state your appeal rights. If the date is not printed on it, that is a problem worth flagging to your assessor.

Lost the notice? Do these three things in order. First, look up your county assessor's website and search for "appeal deadline" or "protest deadline" for the current year. Second, call the assessor's office and ask: "What is the last day to file a protest for my 2025 assessment, and what date was the notice for my property mailed?" Write down the name of the person you spoke with and the date. Third, if you have an online account with your county's appraisal district (Texas counties all have this), log in and check the notice date in your portal.

For Gwinnett County, Bibb County, and Coweta County in Georgia, the 45-day clock runs from the date printed on your Annual Notice of Assessment, so that date is your anchor. Georgia's Department of Revenue publishes the statutory framework at dor.georgia.gov ^[5].

For Maricopa County in Arizona, the deadline is April 25 for the standard residential appeal, but there is a secondary appeal to the State Board of Equalization with a different deadline, so confirm which level you are filing at ^[6].

For Bexar County in Texas, the Bexar Appraisal District posts the current protest season dates on its homepage each spring.

Does the deadline change for different property types?

Sometimes yes. Commercial and industrial properties occasionally have different deadlines or different appeal tracks than residential in the same state. In Arizona, agricultural property classifications have separate administrative deadlines from residential ^[6]. In Cook County, commercial property follows a different assessment cycle and timeline than residential. And owners of St. Louis County personal property should note that Missouri handles personal property tax protests on a different statutory schedule than real estate appeals.

New construction is another exception. If your home was newly built or substantially renovated, some states assign a supplemental assessment mid-year, and the protest window for that supplemental notice is separate from the regular annual deadline. California does this, issuing supplemental assessments when ownership changes or new construction is completed, with its own 60-day appeal window ^[2].

Own property in several counties or states? Keep a spreadsheet. There is no shortcut. Each parcel has its own clock.

What is the formal process to file a protest before the deadline?

Most counties accept a written notice of protest by mail, in person, or online. The filing threshold is low on purpose: you do not need to submit your evidence when you file, only your intent to contest the value.

In Texas, you file online through the appraisal district's e-file portal, or mail a written notice to the Appraisal Review Board. Texas Property Tax Code Section 41.44(c) says a notice of protest is sufficient if it identifies the property and indicates the owner's dissatisfaction with a determination of the appraisal district ^[1]. You do not need to spell out your reasons in the initial notice.

In Georgia, you file with the county Board of Assessors on a form they provide. You typically indicate the value you believe is correct and check whether you want an informal conference, a formal hearing, or binding arbitration ^[5].

In California, you file Form BOE-305-AH with your county Assessment Appeals Board and pay a small filing fee, which varies by county but generally runs $30 to $80 ^[2].

Here is the practical point. File first, gather evidence second. The filing preserves your right. Evidence comes later at the actual hearing. Plenty of homeowners wait to file because they don't feel "ready," and they blow the deadline.

If you want a step-by-step toolkit that walks you through organizing comps, filling out the forms, and preparing for the hearing, the TaxFightBack DIY Appeal Kit is built for exactly this sequence, so you keep 100% of whatever reduction you win.

How much time do you actually have after you file?

Filing the protest buys you weeks or months to build your case. The hearing itself usually comes 30 to 180 days after the filing deadline, depending on how many protests your county is chewing through.

Texas ARB hearings are required to be completed by July 20 for most accounts ^[1], so you could file by May 15 and get a hearing in June. Georgia boards have 180 days to resolve appeals ^[5]. California Assessment Appeals Boards have up to two years to hear a case in some counties, though active boards often schedule within six months.

During that waiting period, do four things. Pull comparable sales (recent arm's-length sales of similar properties within the last 12 months). Document any physical conditions that hurt value (foundation issues, deferred maintenance, proximity to a highway). Request the assessor's property record card, which almost always has errors worth correcting. Check whether you qualify for exemptions you may have missed, including homestead, senior, or disability exemptions, since those cut your tax bill independent of assessed value.

For Lake County property tax owners in Illinois, the wait can stretch long because of township staggering. The time is genuinely useful if you spend it gathering evidence instead of just worrying.

Can you get an extension on the protest deadline?

Rarely, and never count on it. Extensions are not a standard mechanism in most states.

Texas is the clearest case: the deadline is firm unless you can show good cause for a late filing under Tax Code Section 41.45 ^[1]. Appraisal Review Boards hear these requests but are not required to grant them, and many don't.

Florida has no general extension. The 25-day TRIM window is statutory ^[3].

California is a little more flexible on one narrow point. If the county fails to mail the assessment notice, or mails it late, you may have grounds to argue the appeal window has not yet closed. You will need documentation.

Some states waive the deadline if the assessor's office made a clerical error, such as mailing the notice to a prior owner. Keep the envelope if you can. The postmark date can settle a dispute about when your window opened.

The honest answer: do not plan around an extension. The safer play is to file early, even if your evidence package is not finished.

What if your assessment goes up again next year?

You can file a new protest every single year. There is no limit on how many years in a row you appeal.

In high-appreciation markets, this matters. Texas appraisal districts are required by law to reappraise properties at least once every three years ^[1], but most large districts do it annually. If your assessed value jumps again, your protest window resets with each new notice.

Georgia has a rule worth knowing: if you win a reduction through appeal, the county cannot raise your assessment above that reduced figure for three years without evidence of new construction or a change in use ^[5]. That three-year lock is a real benefit to weigh before you settle for a smaller reduction.

California operates under Proposition 13, which caps annual assessment increases at 2% unless there is a change of ownership or new construction ^[2]. If your California assessment jumped more than 2% without a qualifying event, that is grounds for appeal right there.

For Cherokee County and Madison County in Georgia, the three-year lock applies if you win, which makes it worth appealing even a modest overassessment.

For Los Angeles County and San Diego property tax cases in California, supplemental assessments after a purchase are the most common trigger for an appeal outside the regular July-to-November window.

What documentation should you have ready before the deadline?

You do not need everything assembled to meet the filing deadline. But start collecting evidence the same week you file. Here is what actually moves a hearing.

Sales comparables are the strongest piece of evidence, period. Find three to five recent sales (within 12 months) of homes similar in size, age, condition, and location that sold for less than your assessment implies. County GIS sites, Zillow, and Redfin all carry this data. Your assessor works from similar data, so you are speaking their language.

The property record card is your assessor's file on your home. It lists the square footage, bedroom count, bathroom count, quality grade, and condition rating used to value your property. Request it right after you file. It is a public record in every state. Errors on this card, wrong square footage, a bathroom that doesn't exist, a basement counted as finished living space, are among the easiest wins in a protest.

Photographs of physical deficiencies matter when your case turns on condition. A cracked foundation, roof damage, a deteriorating deck, or water intrusion all pull market value below what the mass-appraisal model assumes.

A written statement of your estimated value, with the comps attached, is what you present at the hearing. Keep it simple and factual. Assessors and ARB members see thousands of cases. Clean numbers win more often than emotional arguments.

Is it worth appealing even if the potential savings are small?

That depends on your time, your state's process, and how long you plan to stay in the property.

In states with a multi-year assessment lock after a successful appeal (Georgia, for example), even a $20,000 reduction in assessed value can mean $400 to $600 a year in tax savings locked in for three years. That is $1,200 to $1,800 total for a few hours of work. That math usually pencils out.

In states without a lock, the savings reset every year, so you have to weigh the time against the single-year benefit. In high-tax areas like New Jersey or Cook County, the effective rates run high enough that even a modest assessed-value cut produces meaningful annual savings.

What almost never pays is hiring a contingency firm for a small residential reduction. Contingency fees typically run 25% to 50% of the first year's tax savings [these ranges reflect standard industry practice; there is no national survey, but individual firm fee schedules are publicly disclosed in their contracts]. On a $300 savings, you net $150 to $225. The same result doing it yourself keeps the full $300, plus the knowledge to do it again next year.

Frequently asked questions

When is the last day to appeal property taxes in Texas?

The standard deadline in Texas is May 15, or 30 days after the date the Notice of Appraised Value was delivered to you, whichever is later. This is set by Texas Tax Code Section 41.44. If your notice arrived on May 10, your deadline is June 9. Check the notice itself for the controlling date. File online through your appraisal district's portal to get a timestamped confirmation.

What is the property tax appeal deadline in California?

California's standard filing window for regular assessment appeals is July 2 through November 30 each year for most counties. You file with your county's Assessment Appeals Board on Form BOE-305-AH. For supplemental assessments triggered by a change of ownership or new construction, a separate 60-day window applies from the date the supplemental notice is mailed. The November 30 date is set by California Revenue and Taxation Code Section 1603.

How many days after getting an assessment notice do I have to appeal?

It varies by state. Georgia gives 45 days from the mailing of the Annual Notice of Assessment. Florida gives 25 days from the TRIM notice. Ohio gives 30 days from the Board of Revision notice. New Jersey's deadline is generally April 1. Texas uses the later of May 15 or 30 days after notice. The safest rule: treat the deadline as 30 days from the notice date unless you know your state's specific rule.

Can I still appeal property taxes if I missed the deadline?

In most states, no. A small number of states allow late filing for documented good cause, such as a clerical error by the assessor or extraordinary personal circumstances, but these exceptions are narrow and not guaranteed. If you can show the notice was never delivered, or was mailed to a wrong address, that may restart the clock. Contact your assessor's office immediately, explain the situation, and ask in writing whether a late filing will be accepted.

When does the property tax protest season start?

In Texas, the season effectively begins in April when appraisal districts mail notices. In Georgia, notices go out on a rolling basis starting in the spring. In California, the appeal window opens July 2 each year. The start date matters less than the end date, but monitoring your mail in March through May (or August for Florida) is smart. Some counties allow you to file a protest even before receiving your notice if you know the appraised value from the online portal.

Does the protest deadline apply to commercial property too?

Generally yes, the same statutory deadlines apply, but some states have separate tracks or different forms for commercial and industrial property. Arizona has distinct deadlines for agricultural classification changes. Cook County, Illinois staggers commercial reassessment cycles separately from residential. If you own commercial property, confirm the deadline directly with the relevant appeals board rather than assuming it matches the residential deadline you may have seen advertised.

What if I just bought the property and missed the appeal deadline?

A new purchase can trigger a supplemental or change-of-ownership reassessment, which carries its own separate appeal window. In California, that window is 60 days from the supplemental notice. If you recently purchased and believe the assessed value is too high relative to your purchase price, watch for a supplemental notice and calendar the deadline immediately. Your purchase price is itself evidence of market value and a common basis for a successful appeal.

How do I file a property tax protest online?

Most Texas appraisal districts have e-file portals accessible through their websites, where you can file with a few clicks and receive an instant confirmation number. Georgia counties vary, some accept email submissions and some require mail or in-person filing. California uses a paper form filed with the county Assessment Appeals Board. Search your county assessor's or appraisal district's website for 'e-file protest' or 'online appeal' to find whether your jurisdiction accepts electronic filing.

Is there a fee to file a property tax protest?

In Texas and Georgia, there is no filing fee for homeowners protesting residential property values. California Assessment Appeals Boards charge a filing fee, typically $30 to $80 depending on the county, paid when you submit Form BOE-305-AH. Some states charge fees for commercial property appeals or for formal binding arbitration proceedings but not for initial informal review requests. Always confirm with your local board before assuming the filing is free.

Can I appeal my property taxes every year?

Yes. There is no limit on how many consecutive years you can file a protest. Each new assessment notice resets your right to appeal. In Georgia, a successful appeal locks in the reduced value for up to three years, so you may not need to refile immediately. In Texas and most other states, no such lock exists and annual appeals are common in rapidly appreciating markets. Many experienced homeowners file routinely every year regardless of whether they expect a large reduction.

What is the difference between an informal hearing and a formal appeal?

An informal hearing is a meeting, sometimes a phone call or in-person session, with an assessor's staff appraiser who has authority to settle before you reach the formal board. It is faster, less intimidating, and resolves the majority of protests in Texas without a full ARB hearing. A formal appeal before the Appraisal Review Board or Assessment Appeals Board is on the record, involves sworn testimony, and results in a binding decision. Start with informal if your jurisdiction offers it.

What evidence is most effective in a property tax protest?

Recent comparable sales are the most persuasive evidence in nearly every jurisdiction. Three to five recent arm's-length sales of similar properties that sold for less than your assessed value creates a strong case. Second most useful is your property's own record card, correcting factual errors in square footage, room count, or condition. Third is documentation of physical deficiencies that reduce market value. Emotion and personal hardship arguments carry almost no weight at formal hearings.

How long does it take to get a property tax protest hearing after I file?

It depends heavily on county volume. Texas ARBs are required by law to complete most hearings by July 20, so if you file in May you typically hear within six to eight weeks. Georgia boards have 180 days to decide. California Assessment Appeals Boards in large counties like Los Angeles can take six to eighteen months to schedule a hearing, though many cases settle informally before reaching the board. You will receive written notice of your hearing date.

Do I need a lawyer or tax agent to file a property tax protest?

No. Homeowners in every state have the right to represent themselves. The process is designed to be accessible to laypeople. Property tax consultants and attorneys charge contingency fees of 25% to 50% of the first year's savings, which significantly reduces your net benefit on small to mid-size residential appeals. For complex commercial properties or cases involving large dollar amounts, a professional may be worthwhile. For typical residential appeals, self-representation is entirely practical.

Sources

1. Texas Legislature, Texas Tax Code Chapter 41, Subchapter C (Sections 41.44 and 41.45): Texas protest deadline is May 15 or 30 days after notice of appraised value delivery, whichever is later; ARB hearings must be completed by July 20; late protests allowed only for good cause
2. California State Board of Equalization, Assessment Appeals: California regular assessment appeal window is July 2 through November 30; supplemental assessments carry a separate 60-day window; filing uses Form BOE-305-AH with county Assessment Appeals Board
3. Florida Department of Revenue, Property Tax Oversight, TRIM Notice: Florida property owners have 25 days from the mailing of the TRIM (Truth in Millage) notice to petition the Value Adjustment Board
4. Cook County Assessor's Office, Appeal Deadlines by Township: Cook County, Illinois staggers appeal deadlines by township; commercial and residential reassessment cycles differ; township-specific open and close dates are published annually
5. Georgia Department of Revenue, Property Tax Appeals: Georgia gives 45 days from the mailing of the Annual Notice of Assessment to appeal; a successful appeal freezes the assessed value for three years absent new construction or change in use; boards have 180 days to resolve appeals
6. Maricopa County Assessor's Office, Appeal Process: Maricopa County, Arizona sets April 25 as the standard deadline for residential assessment appeals; agricultural and commercial classifications have separate administrative tracks
7. California Revenue and Taxation Code Section 1603: Sets July 2 through November 30 as the annual filing window for regular property tax assessment appeals in California counties
8. Texas Comptroller of Public Accounts, Property Tax Assistance, Taxpayer Rights: Overview of Texas taxpayer protest rights, ARB process, and deadlines including the May 15 or 30-day-from-notice rule
9. Florida Legislature, Section 194.011, Florida Statutes (Property Tax Adjustment Petitions): Statutory basis for Florida's 25-day petition window following TRIM notice mailing
10. Georgia Code Annotated Title 48 Chapter 5 Article 5A (Property Tax Appeals): Statutory basis for Georgia's 45-day appeal window and three-year assessment freeze following a successful appeal