Deadlines
Property Tax Appeal Deadlines by State: The Rules
There is no national property tax appeal deadline. Each state sets a rule, usually a fixed date, a number of days after your assessment notice, or whichever of the two is later, and counties or boards publish the actual dates each year. The table gives the rule in each state we cover. For this year's dates county by county, use our deadlines page.
The first-appeal deadline in each state we cover
| State | First appeal goes to | Deadline rule |
|---|---|---|
| California | County assessment appeals board | July 2 through November 30 in counties where the Assessor doesn't mail value notices to all owners by August 1. Counties that do mail them use a different period; check the county. |
| Illinois (Cook County) | Assessor, then Board of Review | Assessor: the last day is printed on each reassessment notice. Board of Review: townships open in groups after the Assessor finishes, and each group stays open at least 30 days. |
| Illinois (other counties) | County board of review | 30 calendar days after the assessment list is published. |
| Maryland | Supervisor of Assessments (SDAT) | Within 45 days of the date of a new assessment notice. Without a new notice, a petition for review by January 1, the date of finality. |
| New Jersey | County board of taxation | Received by April 1, or 45 days after the town finishes mailing notices, whichever is later; May 1 in a town with a town-wide revaluation. Burlington, Gloucester and Monmouth: January 15, or 45 days after the postcards are mailed, if later. |
| Oregon | County property value appeals board | From the day tax statements are mailed through December 31. |
| Pennsylvania | County board (all counties except Philadelphia and Allegheny) | On or before September 1, or an earlier date the county commissioners set, no earlier than August 1. Within 40 days of a notice of a change made during the year. |
| Rhode Island | City or town tax assessor | By November 15, and not sooner than 90 days after the first tax payment is due. |
| South Carolina | County assessor | Written objection within 90 days after the assessor mails the notice. In a year with no notice, before the first penalty date counts for that tax year. |
| Texas | Appraisal review board | May 15, or 30 days after your appraisal notice was delivered, whichever is later. |
| Washington | County Board of Equalization | July 1, or 30 days after the value notice was mailed, whichever is later; a county may allow up to 60 days (King County uses 60). |
"On time" isn't the same everywhere
Whether your appeal counts depends on when it is sent or when it arrives:
- Postmark counts: a Texas protest mailed first-class is on time if the postmark is on or before the deadline. Oregon counts a mailed petition as filed on the postmark or carrier date, and Illinois counties outside Cook count mailed complaints on the postmark date. A mailed Washington petition counts if it is postmarked by the deadline.
- Arrival counts: in New Jersey the county board must receive the appeal by the close of business on the deadline. A postmark is not enough, and late appeals are dismissed.
- Several ways: California accepts delivery in person by close of business, a U.S. Postal Service postmark, a commercial carrier that verifies the send date, or e-filing where the county allows it. At the Cook County Board of Review, online complaints must be in by the closing date and mailed ones count on the postmark date.
Weekends and holidays usually move the last day. In Texas, New Jersey, Oregon and Washington a deadline that falls on a weekend or holiday moves to the next business day; in Maryland a period that ends on a Sunday or legal holiday runs to the next day that is neither.
After the first decision: a second clock
Each later level has its own, usually shorter, deadline:
- Illinois outside Cook: a Property Tax Appeal Board appeal is due within 30 days after the date of the board of review's decision notice.
- Maryland: a Property Tax Assessment Appeals Board appeal is due within 30 days of the Supervisor's final notice.
- New Jersey: a Tax Court complaint is due within 45 days of the date the county board's judgment was mailed.
- Pennsylvania: the board's decision can be appealed to the court of common pleas within 30 days of its mailing date.
- Texas: a district-court appeal or a binding-arbitration request is due within 60 days after you receive notice of the appraisal review board's order.
- Washington: a State Board of Tax Appeals appeal is due within 30 days after the county board mailed its decision.
How to find this year's dates
- Read your assessment notice; in many places the deadline is printed on it or counted from its date.
- Open your county's page from our guides by state. It shows the announced dates, last season's dates when this year's aren't posted yet, and the official source for each.
- File a few days early. Late appeals are generally refused: New Jersey dismisses them, and the Cook County Assessor doesn't accept late appeals or late evidence.
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Sources
Official pages and documents this article relies on. Rules and dates can change each year; check the source before you file.
- California State Board of Equalization: Publication 30
- California State Board of Equalization: Letter To Assessors 2026/016 (timely filing)
- 35 ILCS 200/16-55 (Board of Review complaints outside Cook County)
- Illinois Administrative Code, 86 Ill. Adm. Code 1910.30 (Property Tax Appeal Board filing)
- Cook County Board of Review: Frequently asked questions
- Maryland SDAT: Assessment appeal process
- New Jersey Division of Taxation: Petition of Appeal instructions
- Oregon Revised Statutes, Chapter 309 (Property Value Appeals Board)
- Pennsylvania Consolidated County Assessment Law (53 Pa.C.S. Chapter 88)
- City of Providence: Property tax appeals
- South Carolina Code, Title 12 Chapter 60 (property tax appeals)
- Texas Tax Code, Chapter 41 (protest deadline)
- Revised Code of Washington 84.40.038
About this article
Written by
Property Appeal Team
Written by our research team and checked against the official sources listed above. Facts about counties come from the same verified records as our county guides; see how we verify facts.
Reviewed by
Jonathan Whitaker
Senior Property Tax Specialist
Jonathan works on property assessment analysis and appeals. He reviews our guides on filing steps, deadlines and appeal boards.