When is your property tax appeal deadline?

Honolulu generally uses Jan 15; Hawaii County and Maui County use Apr 9; Kauai County uses Dec 31.

Honolulu generally uses Jan 15; Hawaii County and Maui County use Apr 9; Kauai County uses Dec 31.

County Board of Equalization appeals generally must be filed by January 15. If January 15 falls on a Saturday, Sunday, or legal holiday, the deadline extends to the next business day.

Burlington, Gloucester and Monmouth Counties generally use Jan 15 (or 45 days from bulk mailing, if later) for County Board appeals. All other counties generally use Apr 1 (or 45 days from bulk mailing, if later). For properties assessed at more than $1,000,000, appeals may be filed directly with the New Jersey Tax Court; the direct Tax Court filing deadline is generally Apr 1 or 45 days from the taxing district's bulk mailing of assessment notices. In a taxing district undergoing a municipal-wide revaluation or reassessment, the direct Tax Court deadline is generally May 1 or 45 days from bulk mailing, if later.

When no assessment notice is issued, a written appeal to the county assessor may be filed at any time. An appeal filed before the first penalty date (generally January 15) applies to the preceding tax year; an appeal filed on or after that date applies to the succeeding tax year. When an assessment notice is issued, the appeal deadline is 90 days after mailing.

Kent County uses a January filing cycle; New Castle and Sussex Counties use a March annual appeal cycle.

Generally 185 days after municipal tax commitment. Dates vary by municipality; January is representative, not a statewide deadline.

The filing deadline is tied to the due date of the first installment of the actual tax bill. Quarterly-billing municipalities generally use Feb 1; late actual bills may produce a May deadline. Semiannual communities generally use Nov 1 or 30 days after mailing, if later.

Grievance deadlines vary by assessment jurisdiction. Assessing villages typically use February; New York City and Nassau County use March filing periods; Suffolk County generally uses the third Tuesday in May; most other municipalities use the fourth Tuesday in May. Cities and towns sharing an assessor may establish alternate Grievance Days from the fourth Tuesday in May through the second Tuesday in June, so certain municipalities have June deadlines. Westchester County towns generally use the third Tuesday in June. Certain cities and other special jurisdictions may follow different calendars; the applicable local assessment calendar controls.

Normal deadline is Feb 20; a statutory assessor extension generally shifts the taxpayer deadline to Mar 20.

Feb 20; later proceedings may extend into March, including a Mar 31 date in the statutory process.

Generally 30 days from assessment notice. Municipality/borough notice and local procedure control.

Generally 45 days after the Notice of Assessment. February is representative.

Property tax abatement applications generally must be filed by March 1 following the notice of tax. If March 1 falls on a Saturday, Sunday, or legal holiday, the deadline extends to the next business day. If the municipality's final tax bill is mailed after December 31, the filing deadline generally becomes two months after the notice of tax.

Generally the Thursday preceding the third Monday in March.

Kent County uses a January filing cycle; New Castle and Sussex Counties use a March annual appeal cycle.

Generally 30 days after the valuation notice. March is representative.

Residential real-property valuation and exemption disputes generally must first be protested to the local March Board of Review to preserve the right to further appeal. The Board of Review generally begins meeting on the second Monday in March, although local filing, appointment and hearing requirements vary by city or township. If the Board's determination remains disputed, an appeal may generally be filed with the Michigan Tax Tribunal by Jul 31. Commercial real property may generally bypass the March Board of Review and appeal directly to the Michigan Tax Tribunal by May 31.

Grievance deadlines vary by assessment jurisdiction. Assessing villages typically use February; New York City and Nassau County use March filing periods; Suffolk County generally uses the third Tuesday in May; most other municipalities use the fourth Tuesday in May. Cities and towns sharing an assessor may establish alternate Grievance Days from the fourth Tuesday in May through the second Tuesday in June, so certain municipalities have June deadlines. Westchester County towns generally use the third Tuesday in June. Certain cities and other special jurisdictions may follow different calendars; the applicable local assessment calendar controls.

Increased-valuation protests generally use a 30-day period following a Notice of Increase; unchanged valuations generally may be protested through the first Monday in April.

Burlington, Gloucester and Monmouth Counties generally use Jan 15 (or 45 days from bulk mailing, if later) for County Board appeals. All other counties generally use Apr 1 (or 45 days from bulk mailing, if later). For properties assessed at more than $1,000,000, appeals may be filed directly with the New Jersey Tax Court; the direct Tax Court filing deadline is generally Apr 1 or 45 days from the taxing district's bulk mailing of assessment notices. In a taxing district undergoing a municipal-wide revaluation or reassessment, the direct Tax Court deadline is generally May 1 or 45 days from bulk mailing, if later.

Increased-valuation protests generally use a 30-day period following a Notice of Increase; unchanged valuations generally may be protested through the first Monday in April.

Honolulu generally uses Jan 15; Hawaii County and Maui County use Apr 9; Kauai County uses Dec 31.

Generally 30 calendar days from valuation notice; if no notice, publication may trigger the period. April is representative, not universal.

Property owners may file an administrative valuation or classification appeal with the County Assessor within 60 calendar days after the Notice of Valuation is mailed. Alternatively, owners may bypass the administrative process and appeal directly to Arizona Tax Court by December 15 of the valuation year. If an administrative petition was filed, subsequent Tax Court deadlines are generally governed by the date of the administrative decision. See A.R.S. §§ 42-16051 and 42-16201.

Local Boards of Appeal and Equalization/Open Book processes generally occur in April-May. April is the earliest representative month.

Generally 30 days after the Notice of Value. April is representative.

County Board of Equalization and Review schedules control; appeals generally must be filed before the board adjourns. April is representative.

City/Township Boards generally meet in April and County Boards in the first 10 days of June. April is the earliest regular local stage. Nov 1 is a separate statutory abatement/refund route.

Formal real-property assessment appeal deadlines are established locally and vary by county or city. Virginia law authorizes each locality to establish the deadline for applications to its Board of Equalization or equivalent review board. Formal filing deadlines may occur in April, June or another locally established period. The deadline shown on the applicable assessment notice and locality's Board of Equalization (BOE) schedule controls. Earlier assessor or administrative-review deadlines should not be confused with the formal BOE filing deadline.

Grievance deadlines vary by assessment jurisdiction. Assessing villages typically use February; New York City and Nassau County use March filing periods; Suffolk County generally uses the third Tuesday in May; most other municipalities use the fourth Tuesday in May. Cities and towns sharing an assessor may establish alternate Grievance Days from the fourth Tuesday in May through the second Tuesday in June, so certain municipalities have June deadlines. Westchester County towns generally use the third Tuesday in June. Certain cities and other special jurisdictions may follow different calendars; the applicable local assessment calendar controls.

Residential real-property valuation and exemption disputes generally must first be protested to the local March Board of Review to preserve the right to further appeal. The Board of Review generally begins meeting on the second Monday in March, although local filing, appointment and hearing requirements vary by city or township. If the Board's determination remains disputed, an appeal may generally be filed with the Michigan Tax Tribunal by Jul 31. Commercial real property may generally bypass the March Board of Review and appeal directly to the Michigan Tax Tribunal by May 31.

Generally 45 days after the annual assessment notice. May is representative.

A Property Valuation Administrator (PVA) conference occurs during the inspection period; the formal county Board of Assessment Appeals filing is due no later than one workday after the inspection period ends. Approved extensions may alter the deadline.

Municipality-specific Open Book and Board of Review schedules commonly occur from late May through June or later. May is representative.

Generally 30 days after the assessment notice/schedule. May is representative.

Assessor-level real-property protest deadline is Jun 1 under the regular statutory cycle.

For Class 3, 4 and 10 property, an objection filed within 30 days of a classification/appraisal notice may apply during the valuation cycle. A second-year-only objection generally is due Jun 1 or within 30 days after receiving a notice in the second year.

When the applicable assessment notice is timely mailed, the regular appeal deadline generally is Jun 15; confirm statutory exceptions.

County Board appeal filing deadline generally is the fourth Monday in June.

County/township assessment publication and Board of Review schedules control. June is representative.

Grievance deadlines vary by assessment jurisdiction. Assessing villages typically use February; New York City and Nassau County use March filing periods; Suffolk County generally uses the third Tuesday in May; most other municipalities use the fourth Tuesday in May. Cities and towns sharing an assessor may establish alternate Grievance Days from the fourth Tuesday in May through the second Tuesday in June, so certain municipalities have June deadlines. Westchester County towns generally use the third Tuesday in June. Certain cities and other special jurisdictions may follow different calendars; the applicable local assessment calendar controls.

County Boards of Equalization generally convene Jun 1, while Shelby County begins its Board of Equalization (BOE) appeal period May 1. These are opening/convening dates rather than a uniform statewide filing deadline. Shelby County's formal BOE filing period typically ends the last working day of June. Actual formal filing deadlines and procedures vary locally, so the applicable county assessor or Board of Equalization schedule should be confirmed.

Municipal grievance schedules vary by population and local procedure. Municipalities under 5,000 generally have June grievance deadlines, while larger municipalities generally have July deadlines. Charters and approved extensions may alter the schedule.

A County Board of Equalization petition must be filed by Jul 1 or within 30 days after the assessment or value-change notice, whichever is later. A county legislative authority may adopt a longer notice-based filing period of up to 60 days.

Generally the second Monday in July. Certain first-class counties may use an earlier June formal filing rule; verify the applicable county.

Thirty counties use an Aug 1 deadline, 36 counties use Sep 1, and Philadelphia County uses the first Monday in October. State law generally provides Sep 1 but permits a county to designate an earlier deadline no earlier than Aug 1.

Generally the first Monday in August.

Regular county equalization-board applications generally are due on or before the third Monday in August. Confirm county requirements.

Parish-specific assessment-roll and Board schedules control. August is representative.

Thirty counties use an Aug 1 deadline, 36 counties use Sep 1, and Philadelphia County uses the first Monday in October. State law generally provides Sep 1 but permits a county to designate an earlier deadline no earlier than Aug 1.

Regular filing period generally ends Sep 15 in counties using the applicable statutory notice procedure; otherwise Nov 30. Weekend/holiday rules may affect the operational filing day.

The filing period is governed by Sep 15 and a 45-day period following notice; the applicable statutory timing controls.

Value Adjustment Board (VAB) valuation petitions generally are due within 25 days after Truth in Millage (TRIM) notice mailing.

Thirty counties use an Aug 1 deadline, 36 counties use Sep 1, and Philadelphia County uses the first Monday in October. State law generally provides Sep 1 but permits a county to designate an earlier deadline no earlier than Aug 1.