{
  "title": "Property Appeal — property tax appeal deadlines",
  "description": "Property tax appeal filing windows whose dates and rules were verified by a person against the official source. Predicted windows publish an expected range instead of a date.",
  "license": "CC BY 4.0",
  "licenseUrl": "https://creativecommons.org/licenses/by/4.0/",
  "homepage": "https://propertyappeal.us/data",
  "notice": "Not affiliated with any government agency. Always confirm the deadline printed on your own assessment notice or the official calendar. Not legal advice.",
  "lastUpdated": "2026-10-02",
  "coverage": {
    "stateIds": [
      "us-ca",
      "us-il",
      "us-md",
      "us-nj",
      "us-or",
      "us-pa",
      "us-ri",
      "us-sc",
      "us-tx"
    ],
    "countyIds": [
      "us-ca-amador",
      "us-ca-butte",
      "us-ca-calaveras",
      "us-ca-colusa",
      "us-ca-contra-costa",
      "us-ca-del-norte",
      "us-ca-el-dorado",
      "us-ca-fresno",
      "us-ca-glenn",
      "us-ca-humboldt",
      "us-ca-imperial",
      "us-ca-kern",
      "us-ca-lake",
      "us-ca-lassen",
      "us-ca-los-angeles",
      "us-ca-madera",
      "us-ca-marin",
      "us-ca-mariposa",
      "us-ca-mendocino",
      "us-ca-merced",
      "us-ca-modoc",
      "us-ca-monterey",
      "us-ca-napa",
      "us-ca-nevada",
      "us-ca-orange",
      "us-ca-plumas",
      "us-ca-riverside",
      "us-ca-sacramento",
      "us-ca-san-benito",
      "us-ca-san-bernardino",
      "us-ca-san-diego",
      "us-ca-san-joaquin",
      "us-ca-san-mateo",
      "us-ca-santa-barbara",
      "us-ca-santa-cruz",
      "us-ca-shasta",
      "us-ca-siskiyou",
      "us-ca-solano",
      "us-ca-sonoma",
      "us-ca-stanislaus",
      "us-ca-sutter",
      "us-ca-tehama",
      "us-ca-trinity",
      "us-ca-tulare",
      "us-ca-tuolumne",
      "us-ca-yolo",
      "us-ca-yuba",
      "us-il-cook",
      "us-il-dupage",
      "us-il-kendall",
      "us-il-lake",
      "us-il-mchenry",
      "us-md-allegany",
      "us-md-anne-arundel",
      "us-md-baltimore-city",
      "us-md-baltimore-county",
      "us-md-calvert",
      "us-md-caroline",
      "us-md-carroll",
      "us-md-cecil",
      "us-md-charles",
      "us-md-dorchester",
      "us-md-frederick",
      "us-md-garrett",
      "us-md-harford",
      "us-md-howard",
      "us-md-kent",
      "us-md-montgomery",
      "us-md-prince-georges",
      "us-md-queen-annes",
      "us-md-somerset",
      "us-md-st-marys",
      "us-md-talbot",
      "us-md-washington",
      "us-md-wicomico",
      "us-md-worcester",
      "us-nj-burlington",
      "us-nj-gloucester",
      "us-nj-monmouth",
      "us-or-baker",
      "us-or-benton",
      "us-or-clackamas",
      "us-or-clatsop",
      "us-or-columbia",
      "us-or-coos",
      "us-or-crook",
      "us-or-curry",
      "us-or-deschutes",
      "us-or-douglas",
      "us-or-gilliam",
      "us-or-grant",
      "us-or-harney",
      "us-or-hood-river",
      "us-or-jackson",
      "us-or-jefferson",
      "us-or-josephine",
      "us-or-klamath",
      "us-or-lake",
      "us-or-lane",
      "us-or-lincoln",
      "us-or-linn",
      "us-or-malheur",
      "us-or-marion",
      "us-or-morrow",
      "us-or-multnomah",
      "us-or-polk",
      "us-or-sherman",
      "us-or-tillamook",
      "us-or-umatilla",
      "us-or-union",
      "us-or-wallowa",
      "us-or-wasco",
      "us-or-washington",
      "us-or-wheeler",
      "us-or-yamhill",
      "us-pa-philadelphia",
      "us-ri-cranston",
      "us-ri-providence",
      "us-ri-warwick",
      "us-sc-greenville",
      "us-tx-dallas",
      "us-tx-harris",
      "us-tx-travis"
    ],
    "taxYears": [
      2014,
      2015,
      2020,
      2021,
      2022,
      2023,
      2024,
      2025,
      2026,
      2027,
      2028
    ]
  },
  "columns": [
    "jurisdiction_id",
    "state",
    "county",
    "level_id",
    "body_name",
    "subject_id",
    "subject_name",
    "tax_year",
    "status",
    "opens_on",
    "closes_on",
    "closes_at_local",
    "expected_close_earliest",
    "expected_close_latest",
    "filing_semantics",
    "source_urls",
    "claim_ids",
    "last_verified",
    "page_url_path"
  ],
  "rows": [
    {
      "jurisdiction_id": "us-il-dupage",
      "state": "Illinois",
      "county": "DuPage County",
      "level_id": "us-il-dupage-bor",
      "body_name": "DuPage County Board of Review",
      "subject_id": "us-il-dupage-twp-wayne",
      "subject_name": "Wayne",
      "tax_year": 2014,
      "status": "closed",
      "opens_on": "2014-09-17",
      "closes_on": "2014-10-17",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.waynetownshipassessor.com/newsletters/newsletterfall2014.aspx"
      ],
      "claim_ids": [
        "us-il-dupage-twp-wayne/deadline.window.bor/2014"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/dupage-county/wayne"
    },
    {
      "jurisdiction_id": "us-il-dupage",
      "state": "Illinois",
      "county": "DuPage County",
      "level_id": "us-il-dupage-bor",
      "body_name": "DuPage County Board of Review",
      "subject_id": "us-il-dupage-twp-wayne",
      "subject_name": "Wayne",
      "tax_year": 2015,
      "status": "closed",
      "opens_on": "2015-11-11",
      "closes_on": "2015-12-11",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.waynetownshipassessor.com/newsletters/newsletterspring2016.aspx"
      ],
      "claim_ids": [
        "us-il-dupage-twp-wayne/deadline.window.bor/2015"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/dupage-county/wayne"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-river-forest",
      "subject_name": "River Forest",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-03-19",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/reassessment-south-suburbs-begins-river-forest-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-river-forest/deadline.window.assessor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/river-forest"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-riverside",
      "subject_name": "Riverside",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-03-25",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/detailed-methodology-reports-released-riverside-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-riverside/deadline.window.assessor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/riverside"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-oak-park",
      "subject_name": "Oak Park",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-04-07",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/detailed-methodology-reports-released-oak-park-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-oak-park/deadline.window.assessor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/oak-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-palos",
      "subject_name": "Palos",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-04-23",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/assessors-office-releases-detailed-assessment-reports-palos-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-palos/deadline.window.assessor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/palos"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-calumet",
      "subject_name": "Calumet",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-05-26",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/calumet-township-properties-reassessed"
      ],
      "claim_ids": [
        "us-il-cook-twp-calumet/deadline.window.assessor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/calumet"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-berwyn",
      "subject_name": "Berwyn",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-06-23",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/berwyn-township-properties-reassessed"
      ],
      "claim_ids": [
        "us-il-cook-twp-berwyn/deadline.window.assessor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/berwyn"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-lemont",
      "subject_name": "Lemont",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-07-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/lemont-township-properties-reassessed"
      ],
      "claim_ids": [
        "us-il-cook-twp-lemont/deadline.window.assessor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/lemont"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-fremont",
      "subject_name": "Fremont",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-09-08",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://conta.cc/32BK9hu"
      ],
      "claim_ids": [
        "us-il-lake-twp-fremont/deadline.window.bor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/fremont"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-west-deerfield",
      "subject_name": "West Deerfield",
      "tax_year": 2020,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2020-09-14",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://westdeerfieldtownship.org/wp-content/uploads/2020/11/September_2020.pdf"
      ],
      "claim_ids": [
        "us-il-lake-twp-west-deerfield/deadline.window.bor/2020"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/west-deerfield"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-rogers-park",
      "subject_name": "Rogers Park",
      "tax_year": 2021,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2021-07-19",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/assessor-fritz-kaegi-releases-first-property-reassessments-city-chicago"
      ],
      "claim_ids": [
        "us-il-cook-twp-rogers-park/deadline.window.assessor/2021"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/rogers-park"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-fremont",
      "subject_name": "Fremont",
      "tax_year": 2021,
      "status": "closed",
      "opens_on": "2021-07-08",
      "closes_on": "2021-08-09",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://conta.cc/3C01NfV"
      ],
      "claim_ids": [
        "us-il-lake-twp-fremont/deadline.window.bor/2021"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/fremont"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-west-chicago",
      "subject_name": "West Chicago",
      "tax_year": 2021,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2021-08-23",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-reassessments-released-west-chicago-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-west-chicago/deadline.window.assessor/2021"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/west-chicago"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-jefferson",
      "subject_name": "Jefferson",
      "tax_year": 2021,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2021-09-17",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-reassessments-released-jefferson-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-jefferson/deadline.window.assessor/2021"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/jefferson"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-north-chicago",
      "subject_name": "North Chicago",
      "tax_year": 2021,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2021-10-19",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-reassessments-released-north-chicago-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-north-chicago/deadline.window.assessor/2021"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/north-chicago"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-south-chicago",
      "subject_name": "South Chicago",
      "tax_year": 2021,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2021-11-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-reassessments-released-south-chicago-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-south-chicago/deadline.window.assessor/2021"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/south-chicago"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-lake",
      "subject_name": "Lake",
      "tax_year": 2021,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2021-12-06",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
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      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-orland",
      "subject_name": "Orland",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-06-26",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-orland-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-orland/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/orland"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-bloom",
      "subject_name": "Bloom",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-07-26",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-bloom-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-bloom/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/bloom"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-palos",
      "subject_name": "Palos",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-08-14",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-palos-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-palos/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/palos"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-thornton",
      "subject_name": "Thornton",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-09-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-thornton-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-thornton/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/thornton"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-stickney",
      "subject_name": "Stickney",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-09-12",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-stickney-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-stickney/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/stickney"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-fremont",
      "subject_name": "Fremont",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-08-24",
      "closes_on": "2023-09-25",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://conta.cc/3KGuCDZ"
      ],
      "claim_ids": [
        "us-il-lake-twp-fremont/deadline.window.bor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/fremont"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-bremen",
      "subject_name": "Bremen",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-10-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-bremen-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-bremen/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/bremen"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-proviso",
      "subject_name": "Proviso",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-10-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-proviso-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-proviso/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/proviso"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-dorr",
      "subject_name": "Dorr",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-10-04",
      "closes_on": "2023-11-03",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://dorrtownship.com/wp-content/uploads/2023/12/11-9-2023-Minutes.pdf"
      ],
      "claim_ids": [
        "us-il-mchenry-twp-dorr/deadline.window.bor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/dorr"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-lyons",
      "subject_name": "Lyons",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-11-27",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-lyons-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-lyons/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/lyons"
    },
    {
      "jurisdiction_id": "us-ca-amador",
      "state": "California",
      "county": "Amador County",
      "level_id": "us-ca-amador-aab",
      "body_name": "Amador County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-amador",
      "subject_name": "Amador County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For Amador County's July 2 to November 30 regular filing period, the Clerk accepts postmarks.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-amador/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/amador-county"
    },
    {
      "jurisdiction_id": "us-ca-butte",
      "state": "California",
      "county": "Butte County",
      "level_id": "us-ca-butte-aab",
      "body_name": "Butte County Assessment Appeals Board",
      "subject_id": "us-ca-butte",
      "subject_name": "Butte County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Butte County, an appeal deadline that falls on a weekend moves to the next workday; the regular filing period with the Clerk of the Board runs July 2 through November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-butte/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/butte-county"
    },
    {
      "jurisdiction_id": "us-ca-calaveras",
      "state": "California",
      "county": "Calaveras County",
      "level_id": "us-ca-calaveras-aab",
      "body_name": "Calaveras County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-calaveras",
      "subject_name": "Calaveras County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Calaveras County judges timeliness by the postmark date, or the delivery date for hand-delivered applications; faxed applications are not a valid filing.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-calaveras/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/calaveras-county"
    },
    {
      "jurisdiction_id": "us-ca-colusa",
      "state": "California",
      "county": "Colusa County",
      "level_id": "us-ca-colusa-aab",
      "body_name": "Colusa County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-colusa",
      "subject_name": "Colusa County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-colusa/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/colusa-county"
    },
    {
      "jurisdiction_id": "us-ca-contra-costa",
      "state": "California",
      "county": "Contra Costa County",
      "level_id": "us-ca-contra-costa-aab",
      "body_name": "Contra Costa County Assessment Appeals Board",
      "subject_id": "us-ca-contra-costa",
      "subject_name": "Contra Costa County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-contra-costa/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/contra-costa-county"
    },
    {
      "jurisdiction_id": "us-ca-del-norte",
      "state": "California",
      "county": "Del Norte County",
      "level_id": "us-ca-del-norte-aab",
      "body_name": "Del Norte County Local Assessment Appeals Board",
      "subject_id": "us-ca-del-norte",
      "subject_name": "Del Norte County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Del Norte County a mailed application with a U.S. postmark dated by the last day of the filing period is on time; hand-delivered applications must reach the Clerk by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-del-norte/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/del-norte-county"
    },
    {
      "jurisdiction_id": "us-ca-el-dorado",
      "state": "California",
      "county": "El Dorado County",
      "level_id": "us-ca-el-dorado-aab",
      "body_name": "El Dorado County Assessment Appeals Board",
      "subject_id": "us-ca-el-dorado",
      "subject_name": "El Dorado County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "El Dorado County takes regular appeal applications received or postmarked July 2 to November 30 by 5:00 PM; a weekend November 30 rolls to the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-el-dorado/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/el-dorado-county"
    },
    {
      "jurisdiction_id": "us-ca-fresno",
      "state": "California",
      "county": "Fresno County",
      "level_id": "us-ca-fresno-aab",
      "body_name": "Fresno County Assessment Appeals Board",
      "subject_id": "us-ca-fresno",
      "subject_name": "Fresno County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Fresno County: in-person applications must arrive by 5:00 P.M. on the deadline day; mailed ones must be postmarked by that day. Email and fax filings are not accepted.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-fresno/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/fresno-county"
    },
    {
      "jurisdiction_id": "us-ca-glenn",
      "state": "California",
      "county": "Glenn County",
      "level_id": "us-ca-glenn-aab",
      "body_name": "Glenn County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-glenn",
      "subject_name": "Glenn County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Glenn County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-glenn/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/glenn-county"
    },
    {
      "jurisdiction_id": "us-ca-humboldt",
      "state": "California",
      "county": "Humboldt County",
      "level_id": "us-ca-humboldt-aab",
      "body_name": "Humboldt County Assessment Appeals Board",
      "subject_id": "us-ca-humboldt",
      "subject_name": "Humboldt County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Humboldt County appeal applications must be postmarked by the November 30 deadline, even while an informal review with the Assessor is pending.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-humboldt/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/humboldt-county"
    },
    {
      "jurisdiction_id": "us-ca-imperial",
      "state": "California",
      "county": "Imperial County",
      "level_id": "us-ca-imperial-aab",
      "body_name": "Imperial County Assessment Appeals Board",
      "subject_id": "us-ca-imperial",
      "subject_name": "Imperial County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Imperial County counts an application as on time if it is postmarked by the November 30 deadline; faxed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-imperial/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/imperial-county"
    },
    {
      "jurisdiction_id": "us-ca-kern",
      "state": "California",
      "county": "Kern County",
      "level_id": "us-ca-kern-aab",
      "body_name": "Kern County Assessment Appeals Board",
      "subject_id": "us-ca-kern",
      "subject_name": "Kern County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Kern County's appeals board rules treat an application mailed and postmarked on the next business day as timely when the filing period ends on a weekend or legal holiday.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-kern/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/kern-county"
    },
    {
      "jurisdiction_id": "us-ca-lake",
      "state": "California",
      "county": "Lake County",
      "level_id": "us-ca-lake-aab",
      "body_name": "Lake County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lake",
      "subject_name": "Lake County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-lake/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/lake-county"
    },
    {
      "jurisdiction_id": "us-ca-lassen",
      "state": "California",
      "county": "Lassen County",
      "level_id": "us-ca-lassen-aab",
      "body_name": "Lassen County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lassen",
      "subject_name": "Lassen County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lassen County's appeals board rules treat an application mailed with a postmark on or before the final filing date as timely; a U.S. Postal Service postmark controls over a private postage-meter date.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-lassen/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/lassen-county"
    },
    {
      "jurisdiction_id": "us-ca-los-angeles",
      "state": "California",
      "county": "Los Angeles County",
      "level_id": "us-ca-los-angeles-aab",
      "body_name": "Los Angeles County Assessment Appeals Board",
      "subject_id": "us-ca-los-angeles",
      "subject_name": "Los Angeles County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If Los Angeles County's final filing date falls on a weekend or legal holiday, an application mailed and postmarked the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-los-angeles/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/los-angeles-county"
    },
    {
      "jurisdiction_id": "us-ca-madera",
      "state": "California",
      "county": "Madera County",
      "level_id": "us-ca-madera-aab",
      "body_name": "Madera County Assessment Appeals Board",
      "subject_id": "us-ca-madera",
      "subject_name": "Madera County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Madera County regular appeals are filed July 2 to November 30; if November 30 falls on a weekend or legal holiday, an application postmarked by the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-madera/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/madera-county"
    },
    {
      "jurisdiction_id": "us-ca-marin",
      "state": "California",
      "county": "Marin County",
      "level_id": "us-ca-marin-aab",
      "body_name": "Marin County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-marin",
      "subject_name": "Marin County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Marin County's regular appeal period runs July 2 to November 30, by 5:00 p.m.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-marin/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/marin-county"
    },
    {
      "jurisdiction_id": "us-ca-mariposa",
      "state": "California",
      "county": "Mariposa County",
      "level_id": "us-ca-mariposa-aab",
      "body_name": "Mariposa County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-mariposa",
      "subject_name": "Mariposa County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mariposa County treats applications postmarked by the last day of the filing period as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-mariposa/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/mariposa-county"
    },
    {
      "jurisdiction_id": "us-ca-mendocino",
      "state": "California",
      "county": "Mendocino County",
      "level_id": "us-ca-mendocino-aab",
      "body_name": "Mendocino County Assessment Appeals Board",
      "subject_id": "us-ca-mendocino",
      "subject_name": "Mendocino County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mendocino County takes appeal applications in person or by mail during business hours, July 2 to November 30; scanned or emailed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-mendocino/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/mendocino-county"
    },
    {
      "jurisdiction_id": "us-ca-merced",
      "state": "California",
      "county": "Merced County",
      "level_id": "us-ca-merced-aab",
      "body_name": "Merced County Assessment Appeals Board",
      "subject_id": "us-ca-merced",
      "subject_name": "Merced County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Merced County accepts an application mailed and postmarked the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-merced/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/merced-county"
    },
    {
      "jurisdiction_id": "us-ca-modoc",
      "state": "California",
      "county": "Modoc County",
      "level_id": "us-ca-modoc-aab",
      "body_name": "Modoc County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-modoc",
      "subject_name": "Modoc County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Modoc County an appeal deadline that falls on a weekend or holiday moves to the next workday; November 30 is the last day to file for annual tax bills.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-modoc/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/modoc-county"
    },
    {
      "jurisdiction_id": "us-ca-monterey",
      "state": "California",
      "county": "Monterey County",
      "level_id": "us-ca-monterey-aab",
      "body_name": "Monterey County Assessment Appeals Board",
      "subject_id": "us-ca-monterey",
      "subject_name": "Monterey County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Monterey County regular appeals are filed July 2 to November 30; if November 30 is a weekend or holiday, an application filed or postmarked the next business day is valid.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-monterey/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/monterey-county"
    },
    {
      "jurisdiction_id": "us-ca-napa",
      "state": "California",
      "county": "Napa County",
      "level_id": "us-ca-napa-aab",
      "body_name": "Napa County Assessment Appeals Board",
      "subject_id": "us-ca-napa",
      "subject_name": "Napa County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Napa County appeals must be postmarked by the November 30 deadline, even if a decline-in-value request is still pending with the Assessor.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-napa/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/napa-county"
    },
    {
      "jurisdiction_id": "us-ca-nevada",
      "state": "California",
      "county": "Nevada County",
      "level_id": "us-ca-nevada-aab",
      "body_name": "Nevada County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-nevada",
      "subject_name": "Nevada County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Nevada County rejects a mailed application that arrives without clear proof of the mailing date; it suggests asking the Post Office to date-stamp mail.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-nevada/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/nevada-county"
    },
    {
      "jurisdiction_id": "us-ca-orange",
      "state": "California",
      "county": "Orange County",
      "level_id": "us-ca-orange-aab",
      "body_name": "Orange County Assessment Appeals Board",
      "subject_id": "us-ca-orange",
      "subject_name": "Orange County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "An Orange County application prepared online must still be printed, signed and mailed or delivered so that it is received on time with an original signature.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-orange/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/orange-county"
    },
    {
      "jurisdiction_id": "us-ca-plumas",
      "state": "California",
      "county": "Plumas County",
      "level_id": "us-ca-plumas-aab",
      "body_name": "Plumas County Board of Equalization (Clerk of the Board)",
      "subject_id": "us-ca-plumas",
      "subject_name": "Plumas County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-plumas/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/plumas-county"
    },
    {
      "jurisdiction_id": "us-ca-riverside",
      "state": "California",
      "county": "Riverside County",
      "level_id": "us-ca-riverside-aab",
      "body_name": "Riverside County Assessment Appeals Board",
      "subject_id": "us-ca-riverside",
      "subject_name": "Riverside County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Riverside County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-riverside/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/riverside-county"
    },
    {
      "jurisdiction_id": "us-ca-sacramento",
      "state": "California",
      "county": "Sacramento County",
      "level_id": "us-ca-sacramento-aab",
      "body_name": "Sacramento County Assessment Appeals Board",
      "subject_id": "us-ca-sacramento",
      "subject_name": "Sacramento County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend, Sacramento County treats mail postmarked the next business day as on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-sacramento/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sacramento-county"
    },
    {
      "jurisdiction_id": "us-ca-san-benito",
      "state": "California",
      "county": "San Benito County",
      "level_id": "us-ca-san-benito-aab",
      "body_name": "San Benito County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-san-benito",
      "subject_name": "San Benito County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Benito County applications must be postmarked by November 30 or reach the Clerk of the Board, 481 Fourth Street, Hollister, by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-san-benito/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-benito-county"
    },
    {
      "jurisdiction_id": "us-ca-san-bernardino",
      "state": "California",
      "county": "San Bernardino County",
      "level_id": "us-ca-san-bernardino-aab",
      "body_name": "San Bernardino County Assessment Appeals Board",
      "subject_id": "us-ca-san-bernardino",
      "subject_name": "San Bernardino County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Bernardino County's appeal rules deny an application unless its postmark or other objective indication shows it was filed or mailed in time; faxed applications and letters of intent do not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-san-bernardino/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-bernardino-county"
    },
    {
      "jurisdiction_id": "us-ca-san-diego",
      "state": "California",
      "county": "San Diego County",
      "level_id": "us-ca-san-diego-aab",
      "body_name": "San Diego County Assessment Appeals Board",
      "subject_id": "us-ca-san-diego",
      "subject_name": "San Diego County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For San Diego County mailed appeals, the USPS postmark (or the private carrier's scan date) sets the filing date; a home or office postage meter date does not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-san-diego/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-diego-county"
    },
    {
      "jurisdiction_id": "us-ca-san-joaquin",
      "state": "California",
      "county": "San Joaquin County",
      "level_id": "us-ca-san-joaquin-aab",
      "body_name": "San Joaquin County Assessment Appeals Board",
      "subject_id": "us-ca-san-joaquin",
      "subject_name": "San Joaquin County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Joaquin County's 2026 regular filing period runs July 2 to 5:00 p.m. November 30; mailed applications must be postmarked between July 2 and November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-san-joaquin/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-joaquin-county"
    },
    {
      "jurisdiction_id": "us-ca-san-mateo",
      "state": "California",
      "county": "San Mateo County",
      "level_id": "us-ca-san-mateo-aab",
      "body_name": "San Mateo County Assessment Appeals Board",
      "subject_id": "us-ca-san-mateo",
      "subject_name": "San Mateo County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Mateo County's appeal application says a regular-assessment appeal must be postmarked on or before November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-san-mateo/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-mateo-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-barbara",
      "state": "California",
      "county": "Santa Barbara County",
      "level_id": "us-ca-santa-barbara-aab",
      "body_name": "Santa Barbara County Assessment Appeals Board",
      "subject_id": "us-ca-santa-barbara",
      "subject_name": "Santa Barbara County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Barbara County accepts a regular assessment appeal application if it is postmarked by midnight on November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-santa-barbara/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/santa-barbara-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-cruz",
      "state": "California",
      "county": "Santa Cruz County",
      "level_id": "us-ca-santa-cruz-aab",
      "body_name": "Santa Cruz County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-santa-cruz",
      "subject_name": "Santa Cruz County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Cruz County appeal applications count as on time if postmarked, received, or e-filed by the deadline; for 2026 regular appeals that is a postmark or in-person receipt by 5:00 PM on December 1, 2026.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-santa-cruz/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/santa-cruz-county"
    },
    {
      "jurisdiction_id": "us-ca-shasta",
      "state": "California",
      "county": "Shasta County",
      "level_id": "us-ca-shasta-aab",
      "body_name": "Shasta County Assessment Appeals Board",
      "subject_id": "us-ca-shasta",
      "subject_name": "Shasta County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-shasta/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/shasta-county"
    },
    {
      "jurisdiction_id": "us-ca-siskiyou",
      "state": "California",
      "county": "Siskiyou County",
      "level_id": "us-ca-siskiyou-aab",
      "body_name": "Siskiyou County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-siskiyou",
      "subject_name": "Siskiyou County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Siskiyou County, if November 30 falls on a weekend or holiday, the appeal must be filed or postmarked by the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-siskiyou/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/siskiyou-county"
    },
    {
      "jurisdiction_id": "us-ca-solano",
      "state": "California",
      "county": "Solano County",
      "level_id": "us-ca-solano-aab",
      "body_name": "Solano County Assessment Appeals Board",
      "subject_id": "us-ca-solano",
      "subject_name": "Solano County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Solano County warns that since December 24, 2025 the official USPS postmark is the date of first automated processing, not the drop-off or meter date, which can affect postmark-based deadlines.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-solano/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/solano-county"
    },
    {
      "jurisdiction_id": "us-ca-sonoma",
      "state": "California",
      "county": "Sonoma County",
      "level_id": "us-ca-sonoma-aab",
      "body_name": "Sonoma County Assessment Appeals Board",
      "subject_id": "us-ca-sonoma",
      "subject_name": "Sonoma County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-sonoma/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sonoma-county"
    },
    {
      "jurisdiction_id": "us-ca-stanislaus",
      "state": "California",
      "county": "Stanislaus County",
      "level_id": "us-ca-stanislaus-aab",
      "body_name": "Stanislaus County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-stanislaus",
      "subject_name": "Stanislaus County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Stanislaus County appeal application postmarked by the US Postal Service on or before the filing deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-stanislaus/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/stanislaus-county"
    },
    {
      "jurisdiction_id": "us-ca-sutter",
      "state": "California",
      "county": "Sutter County",
      "level_id": "us-ca-sutter-aab",
      "body_name": "Sutter County Assessment Appeals Board No. 1",
      "subject_id": "us-ca-sutter",
      "subject_name": "Sutter County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Sutter County treats an Application for Changed Assessment postmarked by the US Postal Service on or before the deadline as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-sutter/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sutter-county"
    },
    {
      "jurisdiction_id": "us-ca-tehama",
      "state": "California",
      "county": "Tehama County",
      "level_id": "us-ca-tehama-aab",
      "body_name": "Tehama County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-tehama",
      "subject_name": "Tehama County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-tehama/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tehama-county"
    },
    {
      "jurisdiction_id": "us-ca-trinity",
      "state": "California",
      "county": "Trinity County",
      "level_id": "us-ca-trinity-aab",
      "body_name": "Trinity County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-trinity",
      "subject_name": "Trinity County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Trinity County appeals must be postmarked by the deadline.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-trinity/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/trinity-county"
    },
    {
      "jurisdiction_id": "us-ca-tulare",
      "state": "California",
      "county": "Tulare County",
      "level_id": "us-ca-tulare-aab",
      "body_name": "Tulare County Assessment Appeals Board",
      "subject_id": "us-ca-tulare",
      "subject_name": "Tulare County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Tulare County accepts an application mailed and postmarked by USPS the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-tulare/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tulare-county"
    },
    {
      "jurisdiction_id": "us-ca-tuolumne",
      "state": "California",
      "county": "Tuolumne County",
      "level_id": "us-ca-tuolumne-aab",
      "body_name": "Tuolumne County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-tuolumne",
      "subject_name": "Tuolumne County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-tuolumne/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tuolumne-county"
    },
    {
      "jurisdiction_id": "us-ca-yolo",
      "state": "California",
      "county": "Yolo County",
      "level_id": "us-ca-yolo-aab",
      "body_name": "Yolo County Assessment Appeals Board (Clerk of the Board)",
      "subject_id": "us-ca-yolo",
      "subject_name": "Yolo County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Yolo County appeal applications may be filed from July 2 but must be received in the Clerk of the Board's office by November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-yolo/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/yolo-county"
    },
    {
      "jurisdiction_id": "us-ca-yuba",
      "state": "California",
      "county": "Yuba County",
      "level_id": "us-ca-yuba-aab",
      "body_name": "Yuba County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-yuba",
      "subject_name": "Yuba County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-07-03",
      "closes_on": "2023-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Yuba County an appeal application postmarked by the US Postal Service on or before the deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta23023.pdf"
      ],
      "claim_ids": [
        "us-ca-yuba/deadline.window.aab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/yuba-county"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-coral",
      "subject_name": "Coral",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-12-04",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.coraltownship.com/wp-content/uploads/2024/01/MinutesNov2023.pdf"
      ],
      "claim_ids": [
        "us-il-mchenry-twp-coral/deadline.window.bor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/coral"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-worth",
      "subject_name": "Worth",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2023-12-11",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-worth-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-worth/deadline.window.assessor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/worth"
    },
    {
      "jurisdiction_id": "us-or-benton",
      "state": "Oregon",
      "county": "Benton County",
      "level_id": "us-or-benton-pvab",
      "body_name": "Benton County Property Value Appeals Board",
      "subject_id": "us-or-benton",
      "subject_name": "Benton County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-01-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If December 31 falls on a weekend or legal holiday, Benton County's petition deadline moves to the next business day.",
      "source_urls": [
        "https://re.bentoncountyor.gov/wp-content/uploads/2024/02/2023-2024-Notice-of-Session.pdf"
      ],
      "claim_ids": [
        "us-or-benton/deadline.window.pvab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/benton-county"
    },
    {
      "jurisdiction_id": "us-or-washington",
      "state": "Oregon",
      "county": "Washington County",
      "level_id": "us-or-washington-pvab",
      "body_name": "Washington County Property Value Appeals Board",
      "subject_id": "us-or-washington",
      "subject_name": "Washington County",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-01-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Washington County petitions must be postmarked or delivered to the county clerk between late October and December 31 (next business day if December 31 is a weekend or holiday).",
      "source_urls": [
        "https://washingtoncountyor.gov/at/news/2023/10/17/2023-24-property-tax-statement"
      ],
      "claim_ids": [
        "us-or-washington/deadline.window.pvab/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/washington-county"
    },
    {
      "jurisdiction_id": "us-il-dupage",
      "state": "Illinois",
      "county": "DuPage County",
      "level_id": "us-il-dupage-bor",
      "body_name": "DuPage County Board of Review",
      "subject_id": "us-il-dupage-twp-wayne",
      "subject_name": "Wayne",
      "tax_year": 2023,
      "status": "closed",
      "opens_on": "2023-12-13",
      "closes_on": "2024-01-12",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.waynetownshipassessor.com/2023assessments.aspx"
      ],
      "claim_ids": [
        "us-il-dupage-twp-wayne/deadline.window.bor/2023"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/dupage-county/wayne"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-rogers-park",
      "subject_name": "Rogers Park",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-04-17",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-rogers-park-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-rogers-park/deadline.window.assessor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/rogers-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-west-chicago",
      "subject_name": "West Chicago",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-06-20",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-west-chicago-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-west-chicago/deadline.window.assessor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/west-chicago"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-dorr",
      "subject_name": "Dorr",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-24",
      "closes_on": "2024-08-23",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://dorrtownship.com/wp-content/uploads/2024/11/August-13-2024-Minutes.pdf"
      ],
      "claim_ids": [
        "us-il-mchenry-twp-dorr/deadline.window.bor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/dorr"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-hyde-park",
      "subject_name": "Hyde Park",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-09-11",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-hyde-park-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-hyde-park/deadline.window.assessor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/hyde-park"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-fremont",
      "subject_name": "Fremont",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-09-16",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://conta.cc/4dR5tCE"
      ],
      "claim_ids": [
        "us-il-lake-twp-fremont/deadline.window.bor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/fremont"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-west-deerfield",
      "subject_name": "West Deerfield",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-08-29",
      "closes_on": "2024-09-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://westdeerfieldtownship.org/wp-content/uploads/2024/09/August_2024.pdf"
      ],
      "claim_ids": [
        "us-il-lake-twp-west-deerfield/deadline.window.bor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/west-deerfield"
    },
    {
      "jurisdiction_id": "us-pa-philadelphia",
      "state": "Pennsylvania",
      "county": "Philadelphia",
      "level_id": "us-pa-philadelphia-brt",
      "body_name": "Board of Revision of Taxes",
      "subject_id": "us-pa-philadelphia",
      "subject_name": "Philadelphia",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-10-07",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.phila.gov/2024-08-05-city-completes-revaluations-of-philadelphia-properties-unveils-plans-to-expand-tax-relief-programs/"
      ],
      "claim_ids": [
        "us-pa-philadelphia-brt/deadline.window/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/pennsylvania/philadelphia"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-lake",
      "subject_name": "Lake",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-10-11",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-lake-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-lake/deadline.window.assessor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/lake"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-jefferson",
      "subject_name": "Jefferson",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-11-13",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-jefferson-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-jefferson/deadline.window.assessor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/jefferson"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-north-chicago",
      "subject_name": "North Chicago",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-11-27",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-north-chicago-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-north-chicago/deadline.window.assessor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/north-chicago"
    },
    {
      "jurisdiction_id": "us-ca-amador",
      "state": "California",
      "county": "Amador County",
      "level_id": "us-ca-amador-aab",
      "body_name": "Amador County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-amador",
      "subject_name": "Amador County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For Amador County's July 2 to November 30 regular filing period, the Clerk accepts postmarks.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-amador/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/amador-county"
    },
    {
      "jurisdiction_id": "us-ca-butte",
      "state": "California",
      "county": "Butte County",
      "level_id": "us-ca-butte-aab",
      "body_name": "Butte County Assessment Appeals Board",
      "subject_id": "us-ca-butte",
      "subject_name": "Butte County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Butte County, an appeal deadline that falls on a weekend moves to the next workday; the regular filing period with the Clerk of the Board runs July 2 through November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-butte/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/butte-county"
    },
    {
      "jurisdiction_id": "us-ca-calaveras",
      "state": "California",
      "county": "Calaveras County",
      "level_id": "us-ca-calaveras-aab",
      "body_name": "Calaveras County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-calaveras",
      "subject_name": "Calaveras County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Calaveras County judges timeliness by the postmark date, or the delivery date for hand-delivered applications; faxed applications are not a valid filing.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-calaveras/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/calaveras-county"
    },
    {
      "jurisdiction_id": "us-ca-colusa",
      "state": "California",
      "county": "Colusa County",
      "level_id": "us-ca-colusa-aab",
      "body_name": "Colusa County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-colusa",
      "subject_name": "Colusa County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-colusa/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/colusa-county"
    },
    {
      "jurisdiction_id": "us-ca-contra-costa",
      "state": "California",
      "county": "Contra Costa County",
      "level_id": "us-ca-contra-costa-aab",
      "body_name": "Contra Costa County Assessment Appeals Board",
      "subject_id": "us-ca-contra-costa",
      "subject_name": "Contra Costa County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-contra-costa/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/contra-costa-county"
    },
    {
      "jurisdiction_id": "us-ca-del-norte",
      "state": "California",
      "county": "Del Norte County",
      "level_id": "us-ca-del-norte-aab",
      "body_name": "Del Norte County Local Assessment Appeals Board",
      "subject_id": "us-ca-del-norte",
      "subject_name": "Del Norte County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Del Norte County a mailed application with a U.S. postmark dated by the last day of the filing period is on time; hand-delivered applications must reach the Clerk by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-del-norte/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/del-norte-county"
    },
    {
      "jurisdiction_id": "us-ca-el-dorado",
      "state": "California",
      "county": "El Dorado County",
      "level_id": "us-ca-el-dorado-aab",
      "body_name": "El Dorado County Assessment Appeals Board",
      "subject_id": "us-ca-el-dorado",
      "subject_name": "El Dorado County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "El Dorado County takes regular appeal applications received or postmarked July 2 to November 30 by 5:00 PM; a weekend November 30 rolls to the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-el-dorado/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/el-dorado-county"
    },
    {
      "jurisdiction_id": "us-ca-fresno",
      "state": "California",
      "county": "Fresno County",
      "level_id": "us-ca-fresno-aab",
      "body_name": "Fresno County Assessment Appeals Board",
      "subject_id": "us-ca-fresno",
      "subject_name": "Fresno County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Fresno County: in-person applications must arrive by 5:00 P.M. on the deadline day; mailed ones must be postmarked by that day. Email and fax filings are not accepted.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-fresno/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/fresno-county"
    },
    {
      "jurisdiction_id": "us-ca-glenn",
      "state": "California",
      "county": "Glenn County",
      "level_id": "us-ca-glenn-aab",
      "body_name": "Glenn County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-glenn",
      "subject_name": "Glenn County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Glenn County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-glenn/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/glenn-county"
    },
    {
      "jurisdiction_id": "us-ca-humboldt",
      "state": "California",
      "county": "Humboldt County",
      "level_id": "us-ca-humboldt-aab",
      "body_name": "Humboldt County Assessment Appeals Board",
      "subject_id": "us-ca-humboldt",
      "subject_name": "Humboldt County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Humboldt County appeal applications must be postmarked by the November 30 deadline, even while an informal review with the Assessor is pending.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-humboldt/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/humboldt-county"
    },
    {
      "jurisdiction_id": "us-ca-imperial",
      "state": "California",
      "county": "Imperial County",
      "level_id": "us-ca-imperial-aab",
      "body_name": "Imperial County Assessment Appeals Board",
      "subject_id": "us-ca-imperial",
      "subject_name": "Imperial County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Imperial County counts an application as on time if it is postmarked by the November 30 deadline; faxed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-imperial/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/imperial-county"
    },
    {
      "jurisdiction_id": "us-ca-kern",
      "state": "California",
      "county": "Kern County",
      "level_id": "us-ca-kern-aab",
      "body_name": "Kern County Assessment Appeals Board",
      "subject_id": "us-ca-kern",
      "subject_name": "Kern County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Kern County's appeals board rules treat an application mailed and postmarked on the next business day as timely when the filing period ends on a weekend or legal holiday.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-kern/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/kern-county"
    },
    {
      "jurisdiction_id": "us-ca-lake",
      "state": "California",
      "county": "Lake County",
      "level_id": "us-ca-lake-aab",
      "body_name": "Lake County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lake",
      "subject_name": "Lake County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-lake/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/lake-county"
    },
    {
      "jurisdiction_id": "us-ca-lassen",
      "state": "California",
      "county": "Lassen County",
      "level_id": "us-ca-lassen-aab",
      "body_name": "Lassen County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lassen",
      "subject_name": "Lassen County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lassen County's appeals board rules treat an application mailed with a postmark on or before the final filing date as timely; a U.S. Postal Service postmark controls over a private postage-meter date.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-lassen/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/lassen-county"
    },
    {
      "jurisdiction_id": "us-ca-los-angeles",
      "state": "California",
      "county": "Los Angeles County",
      "level_id": "us-ca-los-angeles-aab",
      "body_name": "Los Angeles County Assessment Appeals Board",
      "subject_id": "us-ca-los-angeles",
      "subject_name": "Los Angeles County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If Los Angeles County's final filing date falls on a weekend or legal holiday, an application mailed and postmarked the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-los-angeles/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/los-angeles-county"
    },
    {
      "jurisdiction_id": "us-ca-madera",
      "state": "California",
      "county": "Madera County",
      "level_id": "us-ca-madera-aab",
      "body_name": "Madera County Assessment Appeals Board",
      "subject_id": "us-ca-madera",
      "subject_name": "Madera County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Madera County regular appeals are filed July 2 to November 30; if November 30 falls on a weekend or legal holiday, an application postmarked by the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-madera/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/madera-county"
    },
    {
      "jurisdiction_id": "us-ca-marin",
      "state": "California",
      "county": "Marin County",
      "level_id": "us-ca-marin-aab",
      "body_name": "Marin County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-marin",
      "subject_name": "Marin County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Marin County's regular appeal period runs July 2 to November 30, by 5:00 p.m.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-marin/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/marin-county"
    },
    {
      "jurisdiction_id": "us-ca-mariposa",
      "state": "California",
      "county": "Mariposa County",
      "level_id": "us-ca-mariposa-aab",
      "body_name": "Mariposa County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-mariposa",
      "subject_name": "Mariposa County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mariposa County treats applications postmarked by the last day of the filing period as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-mariposa/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/mariposa-county"
    },
    {
      "jurisdiction_id": "us-ca-mendocino",
      "state": "California",
      "county": "Mendocino County",
      "level_id": "us-ca-mendocino-aab",
      "body_name": "Mendocino County Assessment Appeals Board",
      "subject_id": "us-ca-mendocino",
      "subject_name": "Mendocino County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mendocino County takes appeal applications in person or by mail during business hours, July 2 to November 30; scanned or emailed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-mendocino/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/mendocino-county"
    },
    {
      "jurisdiction_id": "us-ca-merced",
      "state": "California",
      "county": "Merced County",
      "level_id": "us-ca-merced-aab",
      "body_name": "Merced County Assessment Appeals Board",
      "subject_id": "us-ca-merced",
      "subject_name": "Merced County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Merced County accepts an application mailed and postmarked the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-merced/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/merced-county"
    },
    {
      "jurisdiction_id": "us-ca-modoc",
      "state": "California",
      "county": "Modoc County",
      "level_id": "us-ca-modoc-aab",
      "body_name": "Modoc County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-modoc",
      "subject_name": "Modoc County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Modoc County an appeal deadline that falls on a weekend or holiday moves to the next workday; November 30 is the last day to file for annual tax bills.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-modoc/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/modoc-county"
    },
    {
      "jurisdiction_id": "us-ca-monterey",
      "state": "California",
      "county": "Monterey County",
      "level_id": "us-ca-monterey-aab",
      "body_name": "Monterey County Assessment Appeals Board",
      "subject_id": "us-ca-monterey",
      "subject_name": "Monterey County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Monterey County regular appeals are filed July 2 to November 30; if November 30 is a weekend or holiday, an application filed or postmarked the next business day is valid.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-monterey/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/monterey-county"
    },
    {
      "jurisdiction_id": "us-ca-napa",
      "state": "California",
      "county": "Napa County",
      "level_id": "us-ca-napa-aab",
      "body_name": "Napa County Assessment Appeals Board",
      "subject_id": "us-ca-napa",
      "subject_name": "Napa County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Napa County appeals must be postmarked by the November 30 deadline, even if a decline-in-value request is still pending with the Assessor.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-napa/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/napa-county"
    },
    {
      "jurisdiction_id": "us-ca-nevada",
      "state": "California",
      "county": "Nevada County",
      "level_id": "us-ca-nevada-aab",
      "body_name": "Nevada County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-nevada",
      "subject_name": "Nevada County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Nevada County rejects a mailed application that arrives without clear proof of the mailing date; it suggests asking the Post Office to date-stamp mail.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-nevada/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/nevada-county"
    },
    {
      "jurisdiction_id": "us-ca-orange",
      "state": "California",
      "county": "Orange County",
      "level_id": "us-ca-orange-aab",
      "body_name": "Orange County Assessment Appeals Board",
      "subject_id": "us-ca-orange",
      "subject_name": "Orange County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "An Orange County application prepared online must still be printed, signed and mailed or delivered so that it is received on time with an original signature.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-orange/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/orange-county"
    },
    {
      "jurisdiction_id": "us-ca-plumas",
      "state": "California",
      "county": "Plumas County",
      "level_id": "us-ca-plumas-aab",
      "body_name": "Plumas County Board of Equalization (Clerk of the Board)",
      "subject_id": "us-ca-plumas",
      "subject_name": "Plumas County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-plumas/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/plumas-county"
    },
    {
      "jurisdiction_id": "us-ca-riverside",
      "state": "California",
      "county": "Riverside County",
      "level_id": "us-ca-riverside-aab",
      "body_name": "Riverside County Assessment Appeals Board",
      "subject_id": "us-ca-riverside",
      "subject_name": "Riverside County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Riverside County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-riverside/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/riverside-county"
    },
    {
      "jurisdiction_id": "us-ca-sacramento",
      "state": "California",
      "county": "Sacramento County",
      "level_id": "us-ca-sacramento-aab",
      "body_name": "Sacramento County Assessment Appeals Board",
      "subject_id": "us-ca-sacramento",
      "subject_name": "Sacramento County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend, Sacramento County treats mail postmarked the next business day as on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-sacramento/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sacramento-county"
    },
    {
      "jurisdiction_id": "us-ca-san-benito",
      "state": "California",
      "county": "San Benito County",
      "level_id": "us-ca-san-benito-aab",
      "body_name": "San Benito County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-san-benito",
      "subject_name": "San Benito County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Benito County applications must be postmarked by November 30 or reach the Clerk of the Board, 481 Fourth Street, Hollister, by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-san-benito/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-benito-county"
    },
    {
      "jurisdiction_id": "us-ca-san-bernardino",
      "state": "California",
      "county": "San Bernardino County",
      "level_id": "us-ca-san-bernardino-aab",
      "body_name": "San Bernardino County Assessment Appeals Board",
      "subject_id": "us-ca-san-bernardino",
      "subject_name": "San Bernardino County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Bernardino County's appeal rules deny an application unless its postmark or other objective indication shows it was filed or mailed in time; faxed applications and letters of intent do not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-san-bernardino/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-bernardino-county"
    },
    {
      "jurisdiction_id": "us-ca-san-diego",
      "state": "California",
      "county": "San Diego County",
      "level_id": "us-ca-san-diego-aab",
      "body_name": "San Diego County Assessment Appeals Board",
      "subject_id": "us-ca-san-diego",
      "subject_name": "San Diego County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For San Diego County mailed appeals, the USPS postmark (or the private carrier's scan date) sets the filing date; a home or office postage meter date does not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-san-diego/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-diego-county"
    },
    {
      "jurisdiction_id": "us-ca-san-joaquin",
      "state": "California",
      "county": "San Joaquin County",
      "level_id": "us-ca-san-joaquin-aab",
      "body_name": "San Joaquin County Assessment Appeals Board",
      "subject_id": "us-ca-san-joaquin",
      "subject_name": "San Joaquin County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Joaquin County's 2026 regular filing period runs July 2 to 5:00 p.m. November 30; mailed applications must be postmarked between July 2 and November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-san-joaquin/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-joaquin-county"
    },
    {
      "jurisdiction_id": "us-ca-san-mateo",
      "state": "California",
      "county": "San Mateo County",
      "level_id": "us-ca-san-mateo-aab",
      "body_name": "San Mateo County Assessment Appeals Board",
      "subject_id": "us-ca-san-mateo",
      "subject_name": "San Mateo County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Mateo County's appeal application says a regular-assessment appeal must be postmarked on or before November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-san-mateo/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-mateo-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-barbara",
      "state": "California",
      "county": "Santa Barbara County",
      "level_id": "us-ca-santa-barbara-aab",
      "body_name": "Santa Barbara County Assessment Appeals Board",
      "subject_id": "us-ca-santa-barbara",
      "subject_name": "Santa Barbara County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Barbara County accepts a regular assessment appeal application if it is postmarked by midnight on November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-santa-barbara/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/santa-barbara-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-cruz",
      "state": "California",
      "county": "Santa Cruz County",
      "level_id": "us-ca-santa-cruz-aab",
      "body_name": "Santa Cruz County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-santa-cruz",
      "subject_name": "Santa Cruz County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Cruz County appeal applications count as on time if postmarked, received, or e-filed by the deadline; for 2026 regular appeals that is a postmark or in-person receipt by 5:00 PM on December 1, 2026.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-santa-cruz/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/santa-cruz-county"
    },
    {
      "jurisdiction_id": "us-ca-shasta",
      "state": "California",
      "county": "Shasta County",
      "level_id": "us-ca-shasta-aab",
      "body_name": "Shasta County Assessment Appeals Board",
      "subject_id": "us-ca-shasta",
      "subject_name": "Shasta County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-shasta/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/shasta-county"
    },
    {
      "jurisdiction_id": "us-ca-siskiyou",
      "state": "California",
      "county": "Siskiyou County",
      "level_id": "us-ca-siskiyou-aab",
      "body_name": "Siskiyou County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-siskiyou",
      "subject_name": "Siskiyou County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Siskiyou County, if November 30 falls on a weekend or holiday, the appeal must be filed or postmarked by the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-siskiyou/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/siskiyou-county"
    },
    {
      "jurisdiction_id": "us-ca-solano",
      "state": "California",
      "county": "Solano County",
      "level_id": "us-ca-solano-aab",
      "body_name": "Solano County Assessment Appeals Board",
      "subject_id": "us-ca-solano",
      "subject_name": "Solano County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Solano County warns that since December 24, 2025 the official USPS postmark is the date of first automated processing, not the drop-off or meter date, which can affect postmark-based deadlines.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-solano/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/solano-county"
    },
    {
      "jurisdiction_id": "us-ca-sonoma",
      "state": "California",
      "county": "Sonoma County",
      "level_id": "us-ca-sonoma-aab",
      "body_name": "Sonoma County Assessment Appeals Board",
      "subject_id": "us-ca-sonoma",
      "subject_name": "Sonoma County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-sonoma/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sonoma-county"
    },
    {
      "jurisdiction_id": "us-ca-stanislaus",
      "state": "California",
      "county": "Stanislaus County",
      "level_id": "us-ca-stanislaus-aab",
      "body_name": "Stanislaus County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-stanislaus",
      "subject_name": "Stanislaus County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Stanislaus County appeal application postmarked by the US Postal Service on or before the filing deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-stanislaus/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/stanislaus-county"
    },
    {
      "jurisdiction_id": "us-ca-sutter",
      "state": "California",
      "county": "Sutter County",
      "level_id": "us-ca-sutter-aab",
      "body_name": "Sutter County Assessment Appeals Board No. 1",
      "subject_id": "us-ca-sutter",
      "subject_name": "Sutter County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Sutter County treats an Application for Changed Assessment postmarked by the US Postal Service on or before the deadline as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-sutter/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sutter-county"
    },
    {
      "jurisdiction_id": "us-ca-tehama",
      "state": "California",
      "county": "Tehama County",
      "level_id": "us-ca-tehama-aab",
      "body_name": "Tehama County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-tehama",
      "subject_name": "Tehama County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-tehama/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tehama-county"
    },
    {
      "jurisdiction_id": "us-ca-trinity",
      "state": "California",
      "county": "Trinity County",
      "level_id": "us-ca-trinity-aab",
      "body_name": "Trinity County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-trinity",
      "subject_name": "Trinity County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Trinity County appeals must be postmarked by the deadline.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-trinity/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/trinity-county"
    },
    {
      "jurisdiction_id": "us-ca-tulare",
      "state": "California",
      "county": "Tulare County",
      "level_id": "us-ca-tulare-aab",
      "body_name": "Tulare County Assessment Appeals Board",
      "subject_id": "us-ca-tulare",
      "subject_name": "Tulare County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Tulare County accepts an application mailed and postmarked by USPS the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-tulare/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tulare-county"
    },
    {
      "jurisdiction_id": "us-ca-tuolumne",
      "state": "California",
      "county": "Tuolumne County",
      "level_id": "us-ca-tuolumne-aab",
      "body_name": "Tuolumne County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-tuolumne",
      "subject_name": "Tuolumne County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-tuolumne/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tuolumne-county"
    },
    {
      "jurisdiction_id": "us-ca-yolo",
      "state": "California",
      "county": "Yolo County",
      "level_id": "us-ca-yolo-aab",
      "body_name": "Yolo County Assessment Appeals Board (Clerk of the Board)",
      "subject_id": "us-ca-yolo",
      "subject_name": "Yolo County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Yolo County appeal applications may be filed from July 2 but must be received in the Clerk of the Board's office by November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-yolo/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/yolo-county"
    },
    {
      "jurisdiction_id": "us-ca-yuba",
      "state": "California",
      "county": "Yuba County",
      "level_id": "us-ca-yuba-aab",
      "body_name": "Yuba County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-yuba",
      "subject_name": "Yuba County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": "2024-07-02",
      "closes_on": "2024-12-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Yuba County an appeal application postmarked by the US Postal Service on or before the deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta24022.pdf"
      ],
      "claim_ids": [
        "us-ca-yuba/deadline.window.aab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/yuba-county"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-south-chicago",
      "subject_name": "South Chicago",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-12-12",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-south-chicago-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-south-chicago/deadline.window.assessor/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/south-chicago"
    },
    {
      "jurisdiction_id": "us-or-benton",
      "state": "Oregon",
      "county": "Benton County",
      "level_id": "us-or-benton-pvab",
      "body_name": "Benton County Property Value Appeals Board",
      "subject_id": "us-or-benton",
      "subject_name": "Benton County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If December 31 falls on a weekend or legal holiday, Benton County's petition deadline moves to the next business day.",
      "source_urls": [
        "https://re.bentoncountyor.gov/wp-content/uploads/2023/11/PVAB-Quick-Reference-2024-2025.pdf"
      ],
      "claim_ids": [
        "us-or-benton/deadline.window.pvab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/benton-county"
    },
    {
      "jurisdiction_id": "us-or-deschutes",
      "state": "Oregon",
      "county": "Deschutes County",
      "level_id": "us-or-deschutes-pvab",
      "body_name": "Deschutes County Property Value Appeals Board",
      "subject_id": "us-or-deschutes",
      "subject_name": "Deschutes County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Deschutes County accepts postmarks but advises a post-office-counter postmark; only the County Clerk's Office can accept petitions.",
      "source_urls": [
        "https://www.deschutescounty.gov/DocumentCenter/View/1284/Notice-of-Session"
      ],
      "claim_ids": [
        "us-or-deschutes/deadline.window.pvab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/deschutes-county"
    },
    {
      "jurisdiction_id": "us-or-marion",
      "state": "Oregon",
      "county": "Marion County",
      "level_id": "us-or-marion-pvab",
      "body_name": "Marion County Property Value Appeals Board",
      "subject_id": "us-or-marion",
      "subject_name": "Marion County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Marion County: hand-delivered petitions by 5 p.m. PST on December 31; faxed or emailed petitions before midnight PST that day; mailed petitions postmarked by December 31.",
      "source_urls": [
        "https://www.co.marion.or.us/CO/PublishingImages/Pages/pvab/Notice%20of%20Session-Convening%20PVAB%202025.pdf"
      ],
      "claim_ids": [
        "us-or-marion/deadline.window.pvab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/marion-county"
    },
    {
      "jurisdiction_id": "us-or-washington",
      "state": "Oregon",
      "county": "Washington County",
      "level_id": "us-or-washington-pvab",
      "body_name": "Washington County Property Value Appeals Board",
      "subject_id": "us-or-washington",
      "subject_name": "Washington County",
      "tax_year": 2024,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2024-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Washington County petitions must be postmarked or delivered to the county clerk between late October and December 31 (next business day if December 31 is a weekend or holiday).",
      "source_urls": [
        "https://www.washingtoncountyor.gov/home/news/2024/10/18/2024-25-property-tax-statement"
      ],
      "claim_ids": [
        "us-or-washington/deadline.window.pvab/2024"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/washington-county"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-norwood-park",
      "subject_name": "Norwood Park",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-05-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/2025-reassessment-north-suburbs-begins-norwood-park-township"
      ],
      "claim_ids": [
        "us-il-cook-twp-norwood-park/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/norwood-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-evanston",
      "subject_name": "Evanston",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-05-21",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-evanston-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-evanston/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/evanston"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-new-trier",
      "subject_name": "New Trier",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-06-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-new-trier-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-new-trier/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/new-trier"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-elk-grove",
      "subject_name": "Elk Grove",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-06-18",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-elk-grove-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-elk-grove/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/elk-grove"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-maine",
      "subject_name": "Maine",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-07-18",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-maine-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-maine/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/maine"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-northfield",
      "subject_name": "Northfield",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-07-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-northfield-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-northfield/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/northfield"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-dorr",
      "subject_name": "Dorr",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-09",
      "closes_on": "2025-08-08",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://dorrtownship.com/wp-content/uploads/2025/09/August-12-2025-Minutes.pdf"
      ],
      "claim_ids": [
        "us-il-mchenry-twp-dorr/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/dorr"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-barrington",
      "subject_name": "Barrington",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-08-15",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-barrington-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-barrington/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/barrington"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-fremont",
      "subject_name": "Fremont",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-08-25",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://conta.cc/4f5Ld27"
      ],
      "claim_ids": [
        "us-il-lake-twp-fremont/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/fremont"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-leyden",
      "subject_name": "Leyden",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-09-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-leyden-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-leyden/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/leyden"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-grant",
      "subject_name": "Grant",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-08-14",
      "closes_on": "2025-09-15",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://granttownshipcenter.org/wp-content/uploads/2025/08/Assessor-August-Update-2025.pdf"
      ],
      "claim_ids": [
        "us-il-lake-twp-grant/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/grant"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-newport",
      "subject_name": "Newport",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-09-15",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "http://www.newporttownshipil.com/wp-content/uploads/2025/09/8-16-25-Minutes-Regular-Meeting.pdf"
      ],
      "claim_ids": [
        "us-il-lake-twp-newport/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/newport"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-avon",
      "subject_name": "Avon",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-09-22",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.avonil.us/assessor/"
      ],
      "claim_ids": [
        "us-il-lake-twp-avon/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/avon"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-wheeling",
      "subject_name": "Wheeling",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-09-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-wheeling-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-wheeling/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/wheeling"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-jefferson",
      "subject_name": "Jefferson",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-08-21",
      "closes_on": "2025-10-03",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-jefferson/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/jefferson"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-warren",
      "subject_name": "Warren",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-09-04",
      "closes_on": "2025-10-06",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.warrentownship.net/159/Assessment-Appeal-Info"
      ],
      "claim_ids": [
        "us-il-lake-twp-warren/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/warren"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-zion",
      "subject_name": "Zion",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-09-04",
      "closes_on": "2025-10-06",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.ziontownship.org/s/Board-Meeting-Packet-Oct25.pdf"
      ],
      "claim_ids": [
        "us-il-lake-twp-zion/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/zion"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-alden",
      "subject_name": "Alden",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-09-09",
      "closes_on": "2025-10-10",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "http://web.archive.org/web/20251110003317/https://www.mchenrycountyil.gov/departments/assessments/board-of-review/township-filing-deadlines"
      ],
      "claim_ids": [
        "us-il-mchenry-twp-alden/deadline.window.bor/2025"
      ],
      "last_verified": "2026-10-02",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/alden"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-palatine",
      "subject_name": "Palatine",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-10-22",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/news/property-values-palatine-township-released"
      ],
      "claim_ids": [
        "us-il-cook-twp-palatine/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/palatine"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-orland",
      "subject_name": "Orland",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-09-10",
      "closes_on": "2025-10-23",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-orland/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/orland"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-thornton",
      "subject_name": "Thornton",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-10-01",
      "closes_on": "2025-11-14",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-thornton/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/thornton"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-schaumburg",
      "subject_name": "Schaumburg",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-10-02",
      "closes_on": "2025-11-17",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-schaumburg/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/schaumburg"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-north-chicago",
      "subject_name": "North Chicago",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-10-07",
      "closes_on": "2025-11-20",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-north-chicago/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/north-chicago"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-south-chicago",
      "subject_name": "South Chicago",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-10-15",
      "closes_on": "2025-11-28",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-south-chicago/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/south-chicago"
    },
    {
      "jurisdiction_id": "us-ca-amador",
      "state": "California",
      "county": "Amador County",
      "level_id": "us-ca-amador-aab",
      "body_name": "Amador County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-amador",
      "subject_name": "Amador County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For Amador County's July 2 to November 30 regular filing period, the Clerk accepts postmarks.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-amador/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/amador-county"
    },
    {
      "jurisdiction_id": "us-ca-butte",
      "state": "California",
      "county": "Butte County",
      "level_id": "us-ca-butte-aab",
      "body_name": "Butte County Assessment Appeals Board",
      "subject_id": "us-ca-butte",
      "subject_name": "Butte County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Butte County, an appeal deadline that falls on a weekend moves to the next workday; the regular filing period with the Clerk of the Board runs July 2 through November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-butte/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/butte-county"
    },
    {
      "jurisdiction_id": "us-ca-calaveras",
      "state": "California",
      "county": "Calaveras County",
      "level_id": "us-ca-calaveras-aab",
      "body_name": "Calaveras County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-calaveras",
      "subject_name": "Calaveras County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Calaveras County judges timeliness by the postmark date, or the delivery date for hand-delivered applications; faxed applications are not a valid filing.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-calaveras/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/calaveras-county"
    },
    {
      "jurisdiction_id": "us-ca-colusa",
      "state": "California",
      "county": "Colusa County",
      "level_id": "us-ca-colusa-aab",
      "body_name": "Colusa County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-colusa",
      "subject_name": "Colusa County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-colusa/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/colusa-county"
    },
    {
      "jurisdiction_id": "us-ca-contra-costa",
      "state": "California",
      "county": "Contra Costa County",
      "level_id": "us-ca-contra-costa-aab",
      "body_name": "Contra Costa County Assessment Appeals Board",
      "subject_id": "us-ca-contra-costa",
      "subject_name": "Contra Costa County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-contra-costa/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/contra-costa-county"
    },
    {
      "jurisdiction_id": "us-ca-del-norte",
      "state": "California",
      "county": "Del Norte County",
      "level_id": "us-ca-del-norte-aab",
      "body_name": "Del Norte County Local Assessment Appeals Board",
      "subject_id": "us-ca-del-norte",
      "subject_name": "Del Norte County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Del Norte County a mailed application with a U.S. postmark dated by the last day of the filing period is on time; hand-delivered applications must reach the Clerk by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-del-norte/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/del-norte-county"
    },
    {
      "jurisdiction_id": "us-ca-el-dorado",
      "state": "California",
      "county": "El Dorado County",
      "level_id": "us-ca-el-dorado-aab",
      "body_name": "El Dorado County Assessment Appeals Board",
      "subject_id": "us-ca-el-dorado",
      "subject_name": "El Dorado County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "El Dorado County takes regular appeal applications received or postmarked July 2 to November 30 by 5:00 PM; a weekend November 30 rolls to the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-el-dorado/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/el-dorado-county"
    },
    {
      "jurisdiction_id": "us-ca-fresno",
      "state": "California",
      "county": "Fresno County",
      "level_id": "us-ca-fresno-aab",
      "body_name": "Fresno County Assessment Appeals Board",
      "subject_id": "us-ca-fresno",
      "subject_name": "Fresno County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Fresno County: in-person applications must arrive by 5:00 P.M. on the deadline day; mailed ones must be postmarked by that day. Email and fax filings are not accepted.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-fresno/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/fresno-county"
    },
    {
      "jurisdiction_id": "us-ca-glenn",
      "state": "California",
      "county": "Glenn County",
      "level_id": "us-ca-glenn-aab",
      "body_name": "Glenn County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-glenn",
      "subject_name": "Glenn County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Glenn County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-glenn/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/glenn-county"
    },
    {
      "jurisdiction_id": "us-ca-humboldt",
      "state": "California",
      "county": "Humboldt County",
      "level_id": "us-ca-humboldt-aab",
      "body_name": "Humboldt County Assessment Appeals Board",
      "subject_id": "us-ca-humboldt",
      "subject_name": "Humboldt County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Humboldt County appeal applications must be postmarked by the November 30 deadline, even while an informal review with the Assessor is pending.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-humboldt/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/humboldt-county"
    },
    {
      "jurisdiction_id": "us-ca-imperial",
      "state": "California",
      "county": "Imperial County",
      "level_id": "us-ca-imperial-aab",
      "body_name": "Imperial County Assessment Appeals Board",
      "subject_id": "us-ca-imperial",
      "subject_name": "Imperial County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Imperial County counts an application as on time if it is postmarked by the November 30 deadline; faxed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-imperial/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/imperial-county"
    },
    {
      "jurisdiction_id": "us-ca-kern",
      "state": "California",
      "county": "Kern County",
      "level_id": "us-ca-kern-aab",
      "body_name": "Kern County Assessment Appeals Board",
      "subject_id": "us-ca-kern",
      "subject_name": "Kern County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Kern County's appeals board rules treat an application mailed and postmarked on the next business day as timely when the filing period ends on a weekend or legal holiday.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-kern/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/kern-county"
    },
    {
      "jurisdiction_id": "us-ca-lake",
      "state": "California",
      "county": "Lake County",
      "level_id": "us-ca-lake-aab",
      "body_name": "Lake County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lake",
      "subject_name": "Lake County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-lake/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/lake-county"
    },
    {
      "jurisdiction_id": "us-ca-lassen",
      "state": "California",
      "county": "Lassen County",
      "level_id": "us-ca-lassen-aab",
      "body_name": "Lassen County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lassen",
      "subject_name": "Lassen County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lassen County's appeals board rules treat an application mailed with a postmark on or before the final filing date as timely; a U.S. Postal Service postmark controls over a private postage-meter date.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-lassen/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/lassen-county"
    },
    {
      "jurisdiction_id": "us-ca-los-angeles",
      "state": "California",
      "county": "Los Angeles County",
      "level_id": "us-ca-los-angeles-aab",
      "body_name": "Los Angeles County Assessment Appeals Board",
      "subject_id": "us-ca-los-angeles",
      "subject_name": "Los Angeles County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If Los Angeles County's final filing date falls on a weekend or legal holiday, an application mailed and postmarked the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-los-angeles/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/los-angeles-county"
    },
    {
      "jurisdiction_id": "us-ca-madera",
      "state": "California",
      "county": "Madera County",
      "level_id": "us-ca-madera-aab",
      "body_name": "Madera County Assessment Appeals Board",
      "subject_id": "us-ca-madera",
      "subject_name": "Madera County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Madera County regular appeals are filed July 2 to November 30; if November 30 falls on a weekend or legal holiday, an application postmarked by the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-madera/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/madera-county"
    },
    {
      "jurisdiction_id": "us-ca-marin",
      "state": "California",
      "county": "Marin County",
      "level_id": "us-ca-marin-aab",
      "body_name": "Marin County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-marin",
      "subject_name": "Marin County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Marin County's regular appeal period runs July 2 to November 30, by 5:00 p.m.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-marin/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/marin-county"
    },
    {
      "jurisdiction_id": "us-ca-mariposa",
      "state": "California",
      "county": "Mariposa County",
      "level_id": "us-ca-mariposa-aab",
      "body_name": "Mariposa County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-mariposa",
      "subject_name": "Mariposa County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mariposa County treats applications postmarked by the last day of the filing period as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-mariposa/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/mariposa-county"
    },
    {
      "jurisdiction_id": "us-ca-mendocino",
      "state": "California",
      "county": "Mendocino County",
      "level_id": "us-ca-mendocino-aab",
      "body_name": "Mendocino County Assessment Appeals Board",
      "subject_id": "us-ca-mendocino",
      "subject_name": "Mendocino County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mendocino County takes appeal applications in person or by mail during business hours, July 2 to November 30; scanned or emailed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-mendocino/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/mendocino-county"
    },
    {
      "jurisdiction_id": "us-ca-merced",
      "state": "California",
      "county": "Merced County",
      "level_id": "us-ca-merced-aab",
      "body_name": "Merced County Assessment Appeals Board",
      "subject_id": "us-ca-merced",
      "subject_name": "Merced County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Merced County accepts an application mailed and postmarked the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-merced/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/merced-county"
    },
    {
      "jurisdiction_id": "us-ca-modoc",
      "state": "California",
      "county": "Modoc County",
      "level_id": "us-ca-modoc-aab",
      "body_name": "Modoc County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-modoc",
      "subject_name": "Modoc County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Modoc County an appeal deadline that falls on a weekend or holiday moves to the next workday; November 30 is the last day to file for annual tax bills.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-modoc/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/modoc-county"
    },
    {
      "jurisdiction_id": "us-ca-monterey",
      "state": "California",
      "county": "Monterey County",
      "level_id": "us-ca-monterey-aab",
      "body_name": "Monterey County Assessment Appeals Board",
      "subject_id": "us-ca-monterey",
      "subject_name": "Monterey County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Monterey County regular appeals are filed July 2 to November 30; if November 30 is a weekend or holiday, an application filed or postmarked the next business day is valid.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-monterey/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/monterey-county"
    },
    {
      "jurisdiction_id": "us-ca-napa",
      "state": "California",
      "county": "Napa County",
      "level_id": "us-ca-napa-aab",
      "body_name": "Napa County Assessment Appeals Board",
      "subject_id": "us-ca-napa",
      "subject_name": "Napa County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Napa County appeals must be postmarked by the November 30 deadline, even if a decline-in-value request is still pending with the Assessor.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-napa/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/napa-county"
    },
    {
      "jurisdiction_id": "us-ca-nevada",
      "state": "California",
      "county": "Nevada County",
      "level_id": "us-ca-nevada-aab",
      "body_name": "Nevada County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-nevada",
      "subject_name": "Nevada County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Nevada County rejects a mailed application that arrives without clear proof of the mailing date; it suggests asking the Post Office to date-stamp mail.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-nevada/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/nevada-county"
    },
    {
      "jurisdiction_id": "us-ca-orange",
      "state": "California",
      "county": "Orange County",
      "level_id": "us-ca-orange-aab",
      "body_name": "Orange County Assessment Appeals Board",
      "subject_id": "us-ca-orange",
      "subject_name": "Orange County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "An Orange County application prepared online must still be printed, signed and mailed or delivered so that it is received on time with an original signature.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-orange/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/orange-county"
    },
    {
      "jurisdiction_id": "us-ca-plumas",
      "state": "California",
      "county": "Plumas County",
      "level_id": "us-ca-plumas-aab",
      "body_name": "Plumas County Board of Equalization (Clerk of the Board)",
      "subject_id": "us-ca-plumas",
      "subject_name": "Plumas County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-plumas/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/plumas-county"
    },
    {
      "jurisdiction_id": "us-ca-riverside",
      "state": "California",
      "county": "Riverside County",
      "level_id": "us-ca-riverside-aab",
      "body_name": "Riverside County Assessment Appeals Board",
      "subject_id": "us-ca-riverside",
      "subject_name": "Riverside County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Riverside County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-riverside/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/riverside-county"
    },
    {
      "jurisdiction_id": "us-ca-sacramento",
      "state": "California",
      "county": "Sacramento County",
      "level_id": "us-ca-sacramento-aab",
      "body_name": "Sacramento County Assessment Appeals Board",
      "subject_id": "us-ca-sacramento",
      "subject_name": "Sacramento County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend, Sacramento County treats mail postmarked the next business day as on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-sacramento/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sacramento-county"
    },
    {
      "jurisdiction_id": "us-ca-san-benito",
      "state": "California",
      "county": "San Benito County",
      "level_id": "us-ca-san-benito-aab",
      "body_name": "San Benito County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-san-benito",
      "subject_name": "San Benito County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Benito County applications must be postmarked by November 30 or reach the Clerk of the Board, 481 Fourth Street, Hollister, by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-san-benito/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-benito-county"
    },
    {
      "jurisdiction_id": "us-ca-san-bernardino",
      "state": "California",
      "county": "San Bernardino County",
      "level_id": "us-ca-san-bernardino-aab",
      "body_name": "San Bernardino County Assessment Appeals Board",
      "subject_id": "us-ca-san-bernardino",
      "subject_name": "San Bernardino County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Bernardino County's appeal rules deny an application unless its postmark or other objective indication shows it was filed or mailed in time; faxed applications and letters of intent do not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-san-bernardino/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-bernardino-county"
    },
    {
      "jurisdiction_id": "us-ca-san-diego",
      "state": "California",
      "county": "San Diego County",
      "level_id": "us-ca-san-diego-aab",
      "body_name": "San Diego County Assessment Appeals Board",
      "subject_id": "us-ca-san-diego",
      "subject_name": "San Diego County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For San Diego County mailed appeals, the USPS postmark (or the private carrier's scan date) sets the filing date; a home or office postage meter date does not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-san-diego/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-diego-county"
    },
    {
      "jurisdiction_id": "us-ca-san-joaquin",
      "state": "California",
      "county": "San Joaquin County",
      "level_id": "us-ca-san-joaquin-aab",
      "body_name": "San Joaquin County Assessment Appeals Board",
      "subject_id": "us-ca-san-joaquin",
      "subject_name": "San Joaquin County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Joaquin County's 2026 regular filing period runs July 2 to 5:00 p.m. November 30; mailed applications must be postmarked between July 2 and November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-san-joaquin/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-joaquin-county"
    },
    {
      "jurisdiction_id": "us-ca-san-mateo",
      "state": "California",
      "county": "San Mateo County",
      "level_id": "us-ca-san-mateo-aab",
      "body_name": "San Mateo County Assessment Appeals Board",
      "subject_id": "us-ca-san-mateo",
      "subject_name": "San Mateo County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Mateo County's appeal application says a regular-assessment appeal must be postmarked on or before November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-san-mateo/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/san-mateo-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-barbara",
      "state": "California",
      "county": "Santa Barbara County",
      "level_id": "us-ca-santa-barbara-aab",
      "body_name": "Santa Barbara County Assessment Appeals Board",
      "subject_id": "us-ca-santa-barbara",
      "subject_name": "Santa Barbara County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Barbara County accepts a regular assessment appeal application if it is postmarked by midnight on November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-santa-barbara/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/santa-barbara-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-cruz",
      "state": "California",
      "county": "Santa Cruz County",
      "level_id": "us-ca-santa-cruz-aab",
      "body_name": "Santa Cruz County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-santa-cruz",
      "subject_name": "Santa Cruz County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Cruz County appeal applications count as on time if postmarked, received, or e-filed by the deadline; for 2026 regular appeals that is a postmark or in-person receipt by 5:00 PM on December 1, 2026.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-santa-cruz/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/santa-cruz-county"
    },
    {
      "jurisdiction_id": "us-ca-shasta",
      "state": "California",
      "county": "Shasta County",
      "level_id": "us-ca-shasta-aab",
      "body_name": "Shasta County Assessment Appeals Board",
      "subject_id": "us-ca-shasta",
      "subject_name": "Shasta County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-shasta/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/shasta-county"
    },
    {
      "jurisdiction_id": "us-ca-siskiyou",
      "state": "California",
      "county": "Siskiyou County",
      "level_id": "us-ca-siskiyou-aab",
      "body_name": "Siskiyou County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-siskiyou",
      "subject_name": "Siskiyou County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Siskiyou County, if November 30 falls on a weekend or holiday, the appeal must be filed or postmarked by the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-siskiyou/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/siskiyou-county"
    },
    {
      "jurisdiction_id": "us-ca-solano",
      "state": "California",
      "county": "Solano County",
      "level_id": "us-ca-solano-aab",
      "body_name": "Solano County Assessment Appeals Board",
      "subject_id": "us-ca-solano",
      "subject_name": "Solano County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Solano County warns that since December 24, 2025 the official USPS postmark is the date of first automated processing, not the drop-off or meter date, which can affect postmark-based deadlines.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-solano/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/solano-county"
    },
    {
      "jurisdiction_id": "us-ca-sonoma",
      "state": "California",
      "county": "Sonoma County",
      "level_id": "us-ca-sonoma-aab",
      "body_name": "Sonoma County Assessment Appeals Board",
      "subject_id": "us-ca-sonoma",
      "subject_name": "Sonoma County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-sonoma/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sonoma-county"
    },
    {
      "jurisdiction_id": "us-ca-stanislaus",
      "state": "California",
      "county": "Stanislaus County",
      "level_id": "us-ca-stanislaus-aab",
      "body_name": "Stanislaus County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-stanislaus",
      "subject_name": "Stanislaus County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Stanislaus County appeal application postmarked by the US Postal Service on or before the filing deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-stanislaus/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/stanislaus-county"
    },
    {
      "jurisdiction_id": "us-ca-sutter",
      "state": "California",
      "county": "Sutter County",
      "level_id": "us-ca-sutter-aab",
      "body_name": "Sutter County Assessment Appeals Board No. 1",
      "subject_id": "us-ca-sutter",
      "subject_name": "Sutter County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Sutter County treats an Application for Changed Assessment postmarked by the US Postal Service on or before the deadline as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-sutter/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/sutter-county"
    },
    {
      "jurisdiction_id": "us-ca-tehama",
      "state": "California",
      "county": "Tehama County",
      "level_id": "us-ca-tehama-aab",
      "body_name": "Tehama County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-tehama",
      "subject_name": "Tehama County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-tehama/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tehama-county"
    },
    {
      "jurisdiction_id": "us-ca-trinity",
      "state": "California",
      "county": "Trinity County",
      "level_id": "us-ca-trinity-aab",
      "body_name": "Trinity County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-trinity",
      "subject_name": "Trinity County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Trinity County appeals must be postmarked by the deadline.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-trinity/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/trinity-county"
    },
    {
      "jurisdiction_id": "us-ca-tulare",
      "state": "California",
      "county": "Tulare County",
      "level_id": "us-ca-tulare-aab",
      "body_name": "Tulare County Assessment Appeals Board",
      "subject_id": "us-ca-tulare",
      "subject_name": "Tulare County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Tulare County accepts an application mailed and postmarked by USPS the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-tulare/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tulare-county"
    },
    {
      "jurisdiction_id": "us-ca-tuolumne",
      "state": "California",
      "county": "Tuolumne County",
      "level_id": "us-ca-tuolumne-aab",
      "body_name": "Tuolumne County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-tuolumne",
      "subject_name": "Tuolumne County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-tuolumne/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/tuolumne-county"
    },
    {
      "jurisdiction_id": "us-ca-yolo",
      "state": "California",
      "county": "Yolo County",
      "level_id": "us-ca-yolo-aab",
      "body_name": "Yolo County Assessment Appeals Board (Clerk of the Board)",
      "subject_id": "us-ca-yolo",
      "subject_name": "Yolo County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Yolo County appeal applications may be filed from July 2 but must be received in the Clerk of the Board's office by November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-yolo/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/yolo-county"
    },
    {
      "jurisdiction_id": "us-ca-yuba",
      "state": "California",
      "county": "Yuba County",
      "level_id": "us-ca-yuba-aab",
      "body_name": "Yuba County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-yuba",
      "subject_name": "Yuba County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-07-02",
      "closes_on": "2025-12-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Yuba County an appeal application postmarked by the US Postal Service on or before the deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta25020.pdf"
      ],
      "claim_ids": [
        "us-ca-yuba/deadline.window.aab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/california/yuba-county"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-rich",
      "subject_name": "Rich",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-10-21",
      "closes_on": "2025-12-04",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-rich/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/rich"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-niles",
      "subject_name": "Niles",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-10-22",
      "closes_on": "2025-12-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-niles/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/niles"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-bloom",
      "subject_name": "Bloom",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-10-24",
      "closes_on": "2025-12-09",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-bloom/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/bloom"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-hanover",
      "subject_name": "Hanover",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": "2025-11-06",
      "closes_on": "2025-12-22",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-twp-hanover/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/hanover"
    },
    {
      "jurisdiction_id": "us-or-benton",
      "state": "Oregon",
      "county": "Benton County",
      "level_id": "us-or-benton-pvab",
      "body_name": "Benton County Property Value Appeals Board",
      "subject_id": "us-or-benton",
      "subject_name": "Benton County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If December 31 falls on a weekend or legal holiday, Benton County's petition deadline moves to the next business day.",
      "source_urls": [
        "https://re.bentoncountyor.gov/wp-content/uploads/2026/02/2025-2026-Notice-of-Session.pdf"
      ],
      "claim_ids": [
        "us-or-benton/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/benton-county"
    },
    {
      "jurisdiction_id": "us-or-clackamas",
      "state": "Oregon",
      "county": "Clackamas County",
      "level_id": "us-or-clackamas-pvab",
      "body_name": "Clackamas County Property Value Appeals Board",
      "subject_id": "us-or-clackamas",
      "subject_name": "Clackamas County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Clackamas County: a mailed petition must carry a U.S. Postal Service postmark no later than December 31 (a postage-meter imprint does not count); hand deliveries must arrive by 5 p.m.",
      "source_urls": [
        "https://www.clackamas.us/news/2025-10-20/assessment-taxation-2025-press-release"
      ],
      "claim_ids": [
        "us-or-clackamas/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/clackamas-county"
    },
    {
      "jurisdiction_id": "us-or-clatsop",
      "state": "Oregon",
      "county": "Clatsop County",
      "level_id": "us-or-clatsop-pvab",
      "body_name": "Clatsop County Property Value Appeals Board",
      "subject_id": "us-or-clatsop",
      "subject_name": "Clatsop County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Clatsop County counts a faxed petition received by midnight December 31, as shown by the county fax machine's electronic receipt, and a mailed petition postmarked December 31.",
      "source_urls": [
        "https://www.clatsopcounty.gov/clerk/page/property-value-appeals-board-pvab"
      ],
      "claim_ids": [
        "us-or-clatsop/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/clatsop-county"
    },
    {
      "jurisdiction_id": "us-or-deschutes",
      "state": "Oregon",
      "county": "Deschutes County",
      "level_id": "us-or-deschutes-pvab",
      "body_name": "Deschutes County Property Value Appeals Board",
      "subject_id": "us-or-deschutes",
      "subject_name": "Deschutes County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Deschutes County accepts postmarks but advises a post-office-counter postmark; only the County Clerk's Office can accept petitions.",
      "source_urls": [
        "https://www.deschutescounty.gov/527/PVAB-Forms-Deadlines"
      ],
      "claim_ids": [
        "us-or-deschutes/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/deschutes-county"
    },
    {
      "jurisdiction_id": "us-or-jackson",
      "state": "Oregon",
      "county": "Jackson County",
      "level_id": "us-or-jackson-pvab",
      "body_name": "Jackson County Property Value Appeals Board",
      "subject_id": "us-or-jackson",
      "subject_name": "Jackson County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Jackson County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://jacksoncountyor.gov/departments/clerk/recording/services/board_of_property_tax_appeals/index.php"
      ],
      "claim_ids": [
        "us-or-jackson/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/jackson-county"
    },
    {
      "jurisdiction_id": "us-or-lake",
      "state": "Oregon",
      "county": "Lake County",
      "level_id": "us-or-lake-pvab",
      "body_name": "Lake County Property Value Appeals Board",
      "subject_id": "us-or-lake",
      "subject_name": "Lake County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lake County PVAB petitions must be filed with the County Clerk or postmarked no later than December 31.",
      "source_urls": [
        "https://www.lakecountyor.org/government/pvab.php"
      ],
      "claim_ids": [
        "us-or-lake/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/lake-county"
    },
    {
      "jurisdiction_id": "us-or-lane",
      "state": "Oregon",
      "county": "Lane County",
      "level_id": "us-or-lane-pvab",
      "body_name": "Lane County Property Value Appeals Board",
      "subject_id": "us-or-lane",
      "subject_name": "Lane County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lane County's petition deadline is December 31: 4:00 pm for hand delivery, or postmarked by that date.",
      "source_urls": [
        "https://www.lanecountyor.gov/how_do_i/appeals/property_value_appeals"
      ],
      "claim_ids": [
        "us-or-lane/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/lane-county"
    },
    {
      "jurisdiction_id": "us-or-malheur",
      "state": "Oregon",
      "county": "Malheur County",
      "level_id": "us-or-malheur-pvab",
      "body_name": "Malheur County Property Value Appeals Board",
      "subject_id": "us-or-malheur",
      "subject_name": "Malheur County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Malheur County accepts PVAB petitions through 5:00 PM on December 31, and postmarks are accepted.",
      "source_urls": [
        "https://www.malheurco.org/county-clerk/board-of-property-tax-appeals/"
      ],
      "claim_ids": [
        "us-or-malheur/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/malheur-county"
    },
    {
      "jurisdiction_id": "us-or-marion",
      "state": "Oregon",
      "county": "Marion County",
      "level_id": "us-or-marion-pvab",
      "body_name": "Marion County Property Value Appeals Board",
      "subject_id": "us-or-marion",
      "subject_name": "Marion County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Marion County: hand-delivered petitions by 5 p.m. PST on December 31; faxed or emailed petitions before midnight PST that day; mailed petitions postmarked by December 31.",
      "source_urls": [
        "https://www.co.marion.or.us/CO/Pages/pvab.aspx"
      ],
      "claim_ids": [
        "us-or-marion/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/marion-county"
    },
    {
      "jurisdiction_id": "us-or-sherman",
      "state": "Oregon",
      "county": "Sherman County",
      "level_id": "us-or-sherman-pvab",
      "body_name": "Sherman County Property Value Appeals Board",
      "subject_id": "us-or-sherman",
      "subject_name": "Sherman County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Sherman County petitions are on time if hand-delivered by 5:00 pm December 31, postmarked by December 31, or faxed/e-mailed and received by midnight PST on December 31.",
      "source_urls": [
        "https://www.shermancountyor.gov/DocumentCenter/View/478"
      ],
      "claim_ids": [
        "us-or-sherman/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/sherman-county"
    },
    {
      "jurisdiction_id": "us-or-tillamook",
      "state": "Oregon",
      "county": "Tillamook County",
      "level_id": "us-or-tillamook-pvab",
      "body_name": "Tillamook County Property Value Appeals Board",
      "subject_id": "us-or-tillamook",
      "subject_name": "Tillamook County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Tillamook County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.tillamookcounty.gov/clerk/page/property-valuation-appeals-board-pvab"
      ],
      "claim_ids": [
        "us-or-tillamook/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/tillamook-county"
    },
    {
      "jurisdiction_id": "us-or-union",
      "state": "Oregon",
      "county": "Union County",
      "level_id": "us-or-union-pvab",
      "body_name": "Union County Property Value Appeals Board",
      "subject_id": "us-or-union",
      "subject_name": "Union County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Union County petitions must be filed with the Clerk of the Board or postmarked no later than December 31.",
      "source_urls": [
        "https://unioncountyor.gov/notice-of-session-union-county-property-value-appeals-board/"
      ],
      "claim_ids": [
        "us-or-union/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/union-county"
    },
    {
      "jurisdiction_id": "us-or-wasco",
      "state": "Oregon",
      "county": "Wasco County",
      "level_id": "us-or-wasco-pvab",
      "body_name": "Wasco County Property Value Appeals Board",
      "subject_id": "us-or-wasco",
      "subject_name": "Wasco County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Wasco County's PVAB filing period opens when tax statements are mailed in October and closes at midnight on or around December 31.",
      "source_urls": [
        "https://www.wascocountyor.gov/departments/clerk/property_value_appeals_board.php"
      ],
      "claim_ids": [
        "us-or-wasco/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/wasco-county"
    },
    {
      "jurisdiction_id": "us-or-washington",
      "state": "Oregon",
      "county": "Washington County",
      "level_id": "us-or-washington-pvab",
      "body_name": "Washington County Property Value Appeals Board",
      "subject_id": "us-or-washington",
      "subject_name": "Washington County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Washington County petitions must be postmarked or delivered to the county clerk between late October and December 31 (next business day if December 31 is a weekend or holiday).",
      "source_urls": [
        "https://www.washingtoncountyor.gov/home/news/2025/10/17/2025-26-property-tax-statement"
      ],
      "claim_ids": [
        "us-or-washington/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/washington-county"
    },
    {
      "jurisdiction_id": "us-or-yamhill",
      "state": "Oregon",
      "county": "Yamhill County",
      "level_id": "us-or-yamhill-pvab",
      "body_name": "Yamhill County Property Value Appeals Board",
      "subject_id": "us-or-yamhill",
      "subject_name": "Yamhill County",
      "tax_year": 2025,
      "status": "closed",
      "opens_on": null,
      "closes_on": "2025-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Yamhill County PVAB petitions can be filed from late October through December 31; a weekend or holiday deadline moves to the next business day.",
      "source_urls": [
        "https://www.yamhillcounty.gov/616/Property-Value-Appeals-Board"
      ],
      "claim_ids": [
        "us-or-yamhill/deadline.window.pvab/2025"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/oregon/yamhill-county"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-norwood-park",
      "subject_name": "Norwood Park",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-04-13",
      "closes_on": "2026-05-26",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-norwood-park/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/norwood-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-rogers-park",
      "subject_name": "Rogers Park",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-04-17",
      "closes_on": "2026-06-01",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-rogers-park/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/rogers-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-river-forest",
      "subject_name": "River Forest",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-04-20",
      "closes_on": "2026-06-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-river-forest/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/river-forest"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-evanston",
      "subject_name": "Evanston",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-04-22",
      "closes_on": "2026-06-04",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-evanston/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/evanston"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-riverside",
      "subject_name": "Riverside",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-04-24",
      "closes_on": "2026-06-08",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-riverside/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/riverside"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-oak-park",
      "subject_name": "Oak Park",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-05-06",
      "closes_on": "2026-06-18",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-oak-park/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/oak-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-new-trier",
      "subject_name": "New Trier",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-05-07",
      "closes_on": "2026-06-22",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-new-trier/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/new-trier"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-berwyn",
      "subject_name": "Berwyn",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-05-20",
      "closes_on": "2026-07-06",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-berwyn/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/berwyn"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-lake-view",
      "subject_name": "Lake View",
      "tax_year": 2026,
      "status": "closed",
      "opens_on": "2026-05-28",
      "closes_on": "2026-07-13",
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      "subject_name": "Elk Grove",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-08-31",
      "closes_on": "2026-09-29",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/sites/g/files/ywwepo261/files/document/file/2026-08/2026TOWNSHIPOPEN-CLOSE.pdf",
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
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      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/elk-grove"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
      "subject_id": "us-il-cook-twp-lake-view",
      "subject_name": "Lake View",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-08-31",
      "closes_on": "2026-09-29",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/sites/g/files/ywwepo261/files/document/file/2026-08/2026TOWNSHIPOPEN-CLOSE.pdf",
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
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        "us-il-cook-bor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/lake-view"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
      "subject_id": "us-il-cook-twp-maine",
      "subject_name": "Maine",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-08-31",
      "closes_on": "2026-09-29",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/sites/g/files/ywwepo261/files/document/file/2026-08/2026TOWNSHIPOPEN-CLOSE.pdf",
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
        "us-il-cook-bor-group-2/deadline.window.bor/2026",
        "us-il-cook-bor/deadline.rule/2026"
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      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/maine"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
      "subject_id": "us-il-cook-twp-palos",
      "subject_name": "Palos",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-08-31",
      "closes_on": "2026-09-29",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/sites/g/files/ywwepo261/files/document/file/2026-08/2026TOWNSHIPOPEN-CLOSE.pdf",
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
        "us-il-cook-bor-group-2/deadline.window.bor/2026",
        "us-il-cook-bor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/palos"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-calumet",
      "subject_name": "Calumet",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-08-20",
      "closes_on": "2026-10-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-calumet/deadline.window.assessor/2026",
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      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/calumet"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-lake-villa",
      "subject_name": "Lake Villa",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-03",
      "closes_on": "2026-10-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat",
        "https://lvassessor.org/"
      ],
      "claim_ids": [
        "us-il-lake-twp-lake-villa/deadline.window.bor/2026",
        "us-il-lake-bor/deadline.window.bor.lake_villa/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/lake-villa"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-moraine",
      "subject_name": "Moraine",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-03",
      "closes_on": "2026-10-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-moraine/deadline.window.bor/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/moraine"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-newport",
      "subject_name": "Newport",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-03",
      "closes_on": "2026-10-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-newport/deadline.window.bor/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/newport"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-mchenry",
      "subject_name": "McHenry",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-05",
      "closes_on": "2026-10-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.mchenrycountyil.gov/departments/assessments/board-of-review/township-filing-deadlines",
        "https://web.archive.org/web/20260319234611/https://www.mchenrycountyil.gov/departments/assessments/filing-a-complaint"
      ],
      "claim_ids": [
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      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/mchenry"
    },
    {
      "jurisdiction_id": "us-pa-philadelphia",
      "state": "Pennsylvania",
      "county": "Philadelphia",
      "level_id": "us-pa-philadelphia-brt",
      "body_name": "Board of Revision of Taxes",
      "subject_id": "us-pa-philadelphia",
      "subject_name": "Philadelphia",
      "tax_year": 2027,
      "status": "confirmed",
      "opens_on": null,
      "closes_on": "2026-10-05",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.phila.gov/departments/board-of-revision-of-taxes/",
        "https://www.phila.gov/departments/board-of-revision-of-taxes/property-assessment-appeals/"
      ],
      "claim_ids": [
        "us-pa-philadelphia-brt/deadline.window/2027",
        "us-pa-philadelphia-brt/deadline.rule"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/pennsylvania/philadelphia"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-hyde-park",
      "subject_name": "Hyde Park",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-08-26",
      "closes_on": "2026-10-08",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
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      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/hyde-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-leyden",
      "subject_name": "Leyden",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-08-31",
      "closes_on": "2026-10-14",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
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      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/leyden"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-worth",
      "subject_name": "Worth",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-01",
      "closes_on": "2026-10-15",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
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        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/worth"
    },
    {
      "jurisdiction_id": "us-il-dupage",
      "state": "Illinois",
      "county": "DuPage County",
      "level_id": "us-il-dupage-bor",
      "body_name": "DuPage County Board of Review",
      "subject_id": "us-il-dupage-twp-wayne",
      "subject_name": "Wayne",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-10-17",
      "expected_close_latest": "2027-01-12",
      "filing_semantics": null,
      "source_urls": [
        "https://www.waynetownshipassessor.com/newsletters/newsletterfall2014.aspx",
        "https://www.waynetownshipassessor.com/newsletters/newsletterspring2016.aspx",
        "https://www.waynetownshipassessor.com/2023assessments.aspx"
      ],
      "claim_ids": [
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      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/dupage-county/wayne"
    },
    {
      "jurisdiction_id": "us-il-kendall",
      "state": "Illinois",
      "county": "Kendall County",
      "level_id": "us-il-kendall-bor",
      "body_name": "Kendall County Board of Review",
      "subject_id": "us-il-kendall",
      "subject_name": "Kendall County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": null,
      "closes_on": "2026-10-19",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Kendall County the final filing deadline for a township is 30 days after the assessment publication date.",
      "source_urls": [
        "https://assessments.kendallcountyil.gov/index.html"
      ],
      "claim_ids": [
        "us-il-kendall/deadline.window.bor/2026",
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      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/kendall-county"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-antioch",
      "subject_name": "Antioch",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-17",
      "closes_on": "2026-10-19",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-antioch/deadline.window.bor/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/antioch"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-wheeling",
      "subject_name": "Wheeling",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-09",
      "closes_on": "2026-10-22",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
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      "claim_ids": [
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      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/wheeling"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-alden",
      "subject_name": "Alden",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-22",
      "closes_on": "2026-10-22",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.mchenrycountyil.gov/departments/assessments/board-of-review/township-filing-deadlines",
        "https://web.archive.org/web/20260319234611/https://www.mchenrycountyil.gov/departments/assessments/filing-a-complaint"
      ],
      "claim_ids": [
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        "us-il-mchenry-bor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/alden"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-vernon",
      "subject_name": "Vernon",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-24",
      "closes_on": "2026-10-26",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-vernon/deadline.window.bor/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/vernon"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-proviso",
      "subject_name": "Proviso",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-14",
      "closes_on": "2026-10-27",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
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        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/proviso"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-lake",
      "subject_name": "Lake",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-16",
      "closes_on": "2026-10-29",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-lake/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/lake"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-shields",
      "subject_name": "Shields",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-01",
      "closes_on": "2026-11-02",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-shields/deadline.window.bor/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/shields"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-palatine",
      "subject_name": "Palatine",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-22",
      "closes_on": "2026-11-04",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-palatine/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/palatine"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-orland",
      "subject_name": "Orland",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-24",
      "closes_on": "2026-11-06",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-orland/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/orland"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-jefferson",
      "subject_name": "Jefferson",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-09-29",
      "closes_on": "2026-11-12",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "https://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm"
      ],
      "claim_ids": [
        "us-il-cook-twp-jefferson/deadline.window.assessor/2026",
        "us-il-cook-assessor/deadline.rule/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/jefferson"
    },
    {
      "jurisdiction_id": "us-ri-cranston",
      "state": "Rhode Island",
      "county": "Cranston",
      "level_id": "us-ri-cranston-assessor",
      "body_name": "City of Cranston Tax Assessor",
      "subject_id": "us-ri-cranston",
      "subject_name": "Cranston",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-11-15",
      "expected_close_latest": "2026-11-15",
      "filing_semantics": null,
      "source_urls": [
        "https://www.cranstonri.gov/departments/finance/tax-assessor/"
      ],
      "claim_ids": [
        "us-ri-cranston-assessor/deadline.rule"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/rhode-island/cranston"
    },
    {
      "jurisdiction_id": "us-ri-providence",
      "state": "Rhode Island",
      "county": "Providence",
      "level_id": "us-ri-providence-assessor",
      "body_name": "City of Providence Tax Assessor",
      "subject_id": "us-ri-providence",
      "subject_name": "Providence",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-11-15",
      "expected_close_latest": "2026-11-15",
      "filing_semantics": "In Providence, an assessment appeal application counts as filed when the Assessor's Office receives it (not when it is mailed).",
      "source_urls": [
        "https://www.providenceri.gov/tax-assessor/property-tax-appeals/",
        "https://www.providenceri.gov/tax-collector/"
      ],
      "claim_ids": [
        "us-ri-providence-assessor/deadline.rule",
        "us-ri-providence-assessor/deadline.details.first_payment_due/2026",
        "us-ri/deadline.rule"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/rhode-island/providence"
    },
    {
      "jurisdiction_id": "us-ri-warwick",
      "state": "Rhode Island",
      "county": "Warwick",
      "level_id": "us-ri-warwick-assessor",
      "body_name": "City of Warwick Tax Assessor",
      "subject_id": "us-ri-warwick",
      "subject_name": "Warwick",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-11-15",
      "expected_close_latest": "2026-11-15",
      "filing_semantics": null,
      "source_urls": [
        "https://www.warwickri.gov/DocumentCenter/View/8919/Value-Appeal-Property-2026-Tax-Year---Fy27"
      ],
      "claim_ids": [
        "us-ri-warwick-assessor/deadline.rule"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/rhode-island/warwick"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-schaumburg",
      "subject_name": "Schaumburg",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": "2026-10-26",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-11-18",
      "expected_close_latest": "2026-12-23",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.window.prediction/2026",
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-schaumburg/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/schaumburg"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-thornton",
      "subject_name": "Thornton",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": "2026-10-23",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-11-18",
      "expected_close_latest": "2026-12-23",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.window.prediction/2026",
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-thornton/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/thornton"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-north-chicago",
      "subject_name": "North Chicago",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": "2026-10-29",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-11-24",
      "expected_close_latest": "2026-12-30",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.window.prediction/2026",
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-north-chicago/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/north-chicago"
    },
    {
      "jurisdiction_id": "us-ca-amador",
      "state": "California",
      "county": "Amador County",
      "level_id": "us-ca-amador-aab",
      "body_name": "Amador County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-amador",
      "subject_name": "Amador County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For Amador County's July 2 to November 30 regular filing period, the Clerk accepts postmarks.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/amador-county"
    },
    {
      "jurisdiction_id": "us-ca-butte",
      "state": "California",
      "county": "Butte County",
      "level_id": "us-ca-butte-aab",
      "body_name": "Butte County Assessment Appeals Board",
      "subject_id": "us-ca-butte",
      "subject_name": "Butte County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Butte County, an appeal deadline that falls on a weekend moves to the next workday; the regular filing period with the Clerk of the Board runs July 2 through November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/butte-county"
    },
    {
      "jurisdiction_id": "us-ca-calaveras",
      "state": "California",
      "county": "Calaveras County",
      "level_id": "us-ca-calaveras-aab",
      "body_name": "Calaveras County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-calaveras",
      "subject_name": "Calaveras County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Calaveras County judges timeliness by the postmark date, or the delivery date for hand-delivered applications; faxed applications are not a valid filing.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/calaveras-county"
    },
    {
      "jurisdiction_id": "us-ca-colusa",
      "state": "California",
      "county": "Colusa County",
      "level_id": "us-ca-colusa-aab",
      "body_name": "Colusa County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-colusa",
      "subject_name": "Colusa County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/colusa-county"
    },
    {
      "jurisdiction_id": "us-ca-contra-costa",
      "state": "California",
      "county": "Contra Costa County",
      "level_id": "us-ca-contra-costa-aab",
      "body_name": "Contra Costa County Assessment Appeals Board",
      "subject_id": "us-ca-contra-costa",
      "subject_name": "Contra Costa County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/contra-costa-county"
    },
    {
      "jurisdiction_id": "us-ca-del-norte",
      "state": "California",
      "county": "Del Norte County",
      "level_id": "us-ca-del-norte-aab",
      "body_name": "Del Norte County Local Assessment Appeals Board",
      "subject_id": "us-ca-del-norte",
      "subject_name": "Del Norte County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Del Norte County a mailed application with a U.S. postmark dated by the last day of the filing period is on time; hand-delivered applications must reach the Clerk by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/del-norte-county"
    },
    {
      "jurisdiction_id": "us-ca-el-dorado",
      "state": "California",
      "county": "El Dorado County",
      "level_id": "us-ca-el-dorado-aab",
      "body_name": "El Dorado County Assessment Appeals Board",
      "subject_id": "us-ca-el-dorado",
      "subject_name": "El Dorado County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "El Dorado County takes regular appeal applications received or postmarked July 2 to November 30 by 5:00 PM; a weekend November 30 rolls to the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/el-dorado-county"
    },
    {
      "jurisdiction_id": "us-ca-fresno",
      "state": "California",
      "county": "Fresno County",
      "level_id": "us-ca-fresno-aab",
      "body_name": "Fresno County Assessment Appeals Board",
      "subject_id": "us-ca-fresno",
      "subject_name": "Fresno County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Fresno County: in-person applications must arrive by 5:00 P.M. on the deadline day; mailed ones must be postmarked by that day. Email and fax filings are not accepted.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/fresno-county"
    },
    {
      "jurisdiction_id": "us-ca-glenn",
      "state": "California",
      "county": "Glenn County",
      "level_id": "us-ca-glenn-aab",
      "body_name": "Glenn County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-glenn",
      "subject_name": "Glenn County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Glenn County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/glenn-county"
    },
    {
      "jurisdiction_id": "us-ca-humboldt",
      "state": "California",
      "county": "Humboldt County",
      "level_id": "us-ca-humboldt-aab",
      "body_name": "Humboldt County Assessment Appeals Board",
      "subject_id": "us-ca-humboldt",
      "subject_name": "Humboldt County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Humboldt County appeal applications must be postmarked by the November 30 deadline, even while an informal review with the Assessor is pending.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/humboldt-county"
    },
    {
      "jurisdiction_id": "us-ca-imperial",
      "state": "California",
      "county": "Imperial County",
      "level_id": "us-ca-imperial-aab",
      "body_name": "Imperial County Assessment Appeals Board",
      "subject_id": "us-ca-imperial",
      "subject_name": "Imperial County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Imperial County counts an application as on time if it is postmarked by the November 30 deadline; faxed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/imperial-county"
    },
    {
      "jurisdiction_id": "us-ca-kern",
      "state": "California",
      "county": "Kern County",
      "level_id": "us-ca-kern-aab",
      "body_name": "Kern County Assessment Appeals Board",
      "subject_id": "us-ca-kern",
      "subject_name": "Kern County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Kern County's appeals board rules treat an application mailed and postmarked on the next business day as timely when the filing period ends on a weekend or legal holiday.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/kern-county"
    },
    {
      "jurisdiction_id": "us-ca-lake",
      "state": "California",
      "county": "Lake County",
      "level_id": "us-ca-lake-aab",
      "body_name": "Lake County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lake",
      "subject_name": "Lake County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/lake-county"
    },
    {
      "jurisdiction_id": "us-ca-lassen",
      "state": "California",
      "county": "Lassen County",
      "level_id": "us-ca-lassen-aab",
      "body_name": "Lassen County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-lassen",
      "subject_name": "Lassen County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lassen County's appeals board rules treat an application mailed with a postmark on or before the final filing date as timely; a U.S. Postal Service postmark controls over a private postage-meter date.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/lassen-county"
    },
    {
      "jurisdiction_id": "us-ca-los-angeles",
      "state": "California",
      "county": "Los Angeles County",
      "level_id": "us-ca-los-angeles-aab",
      "body_name": "Los Angeles County Assessment Appeals Board",
      "subject_id": "us-ca-los-angeles",
      "subject_name": "Los Angeles County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If Los Angeles County's final filing date falls on a weekend or legal holiday, an application mailed and postmarked the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/los-angeles-county"
    },
    {
      "jurisdiction_id": "us-ca-madera",
      "state": "California",
      "county": "Madera County",
      "level_id": "us-ca-madera-aab",
      "body_name": "Madera County Assessment Appeals Board",
      "subject_id": "us-ca-madera",
      "subject_name": "Madera County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Madera County regular appeals are filed July 2 to November 30; if November 30 falls on a weekend or legal holiday, an application postmarked by the next business day is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/madera-county"
    },
    {
      "jurisdiction_id": "us-ca-marin",
      "state": "California",
      "county": "Marin County",
      "level_id": "us-ca-marin-aab",
      "body_name": "Marin County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-marin",
      "subject_name": "Marin County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Marin County's regular appeal period runs July 2 to November 30, by 5:00 p.m.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/marin-county"
    },
    {
      "jurisdiction_id": "us-ca-mariposa",
      "state": "California",
      "county": "Mariposa County",
      "level_id": "us-ca-mariposa-aab",
      "body_name": "Mariposa County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-mariposa",
      "subject_name": "Mariposa County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mariposa County treats applications postmarked by the last day of the filing period as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/mariposa-county"
    },
    {
      "jurisdiction_id": "us-ca-mendocino",
      "state": "California",
      "county": "Mendocino County",
      "level_id": "us-ca-mendocino-aab",
      "body_name": "Mendocino County Assessment Appeals Board",
      "subject_id": "us-ca-mendocino",
      "subject_name": "Mendocino County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Mendocino County takes appeal applications in person or by mail during business hours, July 2 to November 30; scanned or emailed applications are refused.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/mendocino-county"
    },
    {
      "jurisdiction_id": "us-ca-merced",
      "state": "California",
      "county": "Merced County",
      "level_id": "us-ca-merced-aab",
      "body_name": "Merced County Assessment Appeals Board",
      "subject_id": "us-ca-merced",
      "subject_name": "Merced County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Merced County accepts an application mailed and postmarked the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/merced-county"
    },
    {
      "jurisdiction_id": "us-ca-modoc",
      "state": "California",
      "county": "Modoc County",
      "level_id": "us-ca-modoc-aab",
      "body_name": "Modoc County Board of Supervisors (Assessment Appeals Board)",
      "subject_id": "us-ca-modoc",
      "subject_name": "Modoc County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Modoc County an appeal deadline that falls on a weekend or holiday moves to the next workday; November 30 is the last day to file for annual tax bills.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/modoc-county"
    },
    {
      "jurisdiction_id": "us-ca-monterey",
      "state": "California",
      "county": "Monterey County",
      "level_id": "us-ca-monterey-aab",
      "body_name": "Monterey County Assessment Appeals Board",
      "subject_id": "us-ca-monterey",
      "subject_name": "Monterey County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Monterey County regular appeals are filed July 2 to November 30; if November 30 is a weekend or holiday, an application filed or postmarked the next business day is valid.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/monterey-county"
    },
    {
      "jurisdiction_id": "us-ca-napa",
      "state": "California",
      "county": "Napa County",
      "level_id": "us-ca-napa-aab",
      "body_name": "Napa County Assessment Appeals Board",
      "subject_id": "us-ca-napa",
      "subject_name": "Napa County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Napa County appeals must be postmarked by the November 30 deadline, even if a decline-in-value request is still pending with the Assessor.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/napa-county"
    },
    {
      "jurisdiction_id": "us-ca-nevada",
      "state": "California",
      "county": "Nevada County",
      "level_id": "us-ca-nevada-aab",
      "body_name": "Nevada County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-nevada",
      "subject_name": "Nevada County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Nevada County rejects a mailed application that arrives without clear proof of the mailing date; it suggests asking the Post Office to date-stamp mail.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/nevada-county"
    },
    {
      "jurisdiction_id": "us-ca-orange",
      "state": "California",
      "county": "Orange County",
      "level_id": "us-ca-orange-aab",
      "body_name": "Orange County Assessment Appeals Board",
      "subject_id": "us-ca-orange",
      "subject_name": "Orange County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "An Orange County application prepared online must still be printed, signed and mailed or delivered so that it is received on time with an original signature.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/orange-county"
    },
    {
      "jurisdiction_id": "us-ca-plumas",
      "state": "California",
      "county": "Plumas County",
      "level_id": "us-ca-plumas-aab",
      "body_name": "Plumas County Board of Equalization (Clerk of the Board)",
      "subject_id": "us-ca-plumas",
      "subject_name": "Plumas County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/plumas-county"
    },
    {
      "jurisdiction_id": "us-ca-riverside",
      "state": "California",
      "county": "Riverside County",
      "level_id": "us-ca-riverside-aab",
      "body_name": "Riverside County Assessment Appeals Board",
      "subject_id": "us-ca-riverside",
      "subject_name": "Riverside County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Riverside County's appeals board rules treat a mailed application as on time if it is postmarked by the last day of the filing period.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/riverside-county"
    },
    {
      "jurisdiction_id": "us-ca-sacramento",
      "state": "California",
      "county": "Sacramento County",
      "level_id": "us-ca-sacramento-aab",
      "body_name": "Sacramento County Assessment Appeals Board",
      "subject_id": "us-ca-sacramento",
      "subject_name": "Sacramento County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend, Sacramento County treats mail postmarked the next business day as on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/sacramento-county"
    },
    {
      "jurisdiction_id": "us-ca-san-benito",
      "state": "California",
      "county": "San Benito County",
      "level_id": "us-ca-san-benito-aab",
      "body_name": "San Benito County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-san-benito",
      "subject_name": "San Benito County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Benito County applications must be postmarked by November 30 or reach the Clerk of the Board, 481 Fourth Street, Hollister, by 5:00 p.m. that day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/san-benito-county"
    },
    {
      "jurisdiction_id": "us-ca-san-bernardino",
      "state": "California",
      "county": "San Bernardino County",
      "level_id": "us-ca-san-bernardino-aab",
      "body_name": "San Bernardino County Assessment Appeals Board",
      "subject_id": "us-ca-san-bernardino",
      "subject_name": "San Bernardino County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Bernardino County's appeal rules deny an application unless its postmark or other objective indication shows it was filed or mailed in time; faxed applications and letters of intent do not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/san-bernardino-county"
    },
    {
      "jurisdiction_id": "us-ca-san-diego",
      "state": "California",
      "county": "San Diego County",
      "level_id": "us-ca-san-diego-aab",
      "body_name": "San Diego County Assessment Appeals Board",
      "subject_id": "us-ca-san-diego",
      "subject_name": "San Diego County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "For San Diego County mailed appeals, the USPS postmark (or the private carrier's scan date) sets the filing date; a home or office postage meter date does not count.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/san-diego-county"
    },
    {
      "jurisdiction_id": "us-ca-san-joaquin",
      "state": "California",
      "county": "San Joaquin County",
      "level_id": "us-ca-san-joaquin-aab",
      "body_name": "San Joaquin County Assessment Appeals Board",
      "subject_id": "us-ca-san-joaquin",
      "subject_name": "San Joaquin County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Joaquin County's 2026 regular filing period runs July 2 to 5:00 p.m. November 30; mailed applications must be postmarked between July 2 and November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/san-joaquin-county"
    },
    {
      "jurisdiction_id": "us-ca-san-mateo",
      "state": "California",
      "county": "San Mateo County",
      "level_id": "us-ca-san-mateo-aab",
      "body_name": "San Mateo County Assessment Appeals Board",
      "subject_id": "us-ca-san-mateo",
      "subject_name": "San Mateo County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "San Mateo County's appeal application says a regular-assessment appeal must be postmarked on or before November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/san-mateo-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-barbara",
      "state": "California",
      "county": "Santa Barbara County",
      "level_id": "us-ca-santa-barbara-aab",
      "body_name": "Santa Barbara County Assessment Appeals Board",
      "subject_id": "us-ca-santa-barbara",
      "subject_name": "Santa Barbara County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Barbara County accepts a regular assessment appeal application if it is postmarked by midnight on November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/santa-barbara-county"
    },
    {
      "jurisdiction_id": "us-ca-santa-cruz",
      "state": "California",
      "county": "Santa Cruz County",
      "level_id": "us-ca-santa-cruz-aab",
      "body_name": "Santa Cruz County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-santa-cruz",
      "subject_name": "Santa Cruz County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Santa Cruz County appeal applications count as on time if postmarked, received, or e-filed by the deadline; for 2026 regular appeals that is a postmark or in-person receipt by 5:00 PM on December 1, 2026.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/santa-cruz-county"
    },
    {
      "jurisdiction_id": "us-ca-shasta",
      "state": "California",
      "county": "Shasta County",
      "level_id": "us-ca-shasta-aab",
      "body_name": "Shasta County Assessment Appeals Board",
      "subject_id": "us-ca-shasta",
      "subject_name": "Shasta County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/shasta-county"
    },
    {
      "jurisdiction_id": "us-ca-siskiyou",
      "state": "California",
      "county": "Siskiyou County",
      "level_id": "us-ca-siskiyou-aab",
      "body_name": "Siskiyou County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-siskiyou",
      "subject_name": "Siskiyou County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Siskiyou County, if November 30 falls on a weekend or holiday, the appeal must be filed or postmarked by the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/siskiyou-county"
    },
    {
      "jurisdiction_id": "us-ca-solano",
      "state": "California",
      "county": "Solano County",
      "level_id": "us-ca-solano-aab",
      "body_name": "Solano County Assessment Appeals Board",
      "subject_id": "us-ca-solano",
      "subject_name": "Solano County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Solano County warns that since December 24, 2025 the official USPS postmark is the date of first automated processing, not the drop-off or meter date, which can affect postmark-based deadlines.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/solano-county"
    },
    {
      "jurisdiction_id": "us-ca-sonoma",
      "state": "California",
      "county": "Sonoma County",
      "level_id": "us-ca-sonoma-aab",
      "body_name": "Sonoma County Assessment Appeals Board",
      "subject_id": "us-ca-sonoma",
      "subject_name": "Sonoma County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/sonoma-county"
    },
    {
      "jurisdiction_id": "us-ca-stanislaus",
      "state": "California",
      "county": "Stanislaus County",
      "level_id": "us-ca-stanislaus-aab",
      "body_name": "Stanislaus County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-stanislaus",
      "subject_name": "Stanislaus County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Stanislaus County appeal application postmarked by the US Postal Service on or before the filing deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/stanislaus-county"
    },
    {
      "jurisdiction_id": "us-ca-sutter",
      "state": "California",
      "county": "Sutter County",
      "level_id": "us-ca-sutter-aab",
      "body_name": "Sutter County Assessment Appeals Board No. 1",
      "subject_id": "us-ca-sutter",
      "subject_name": "Sutter County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Sutter County treats an Application for Changed Assessment postmarked by the US Postal Service on or before the deadline as filed on time.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/sutter-county"
    },
    {
      "jurisdiction_id": "us-ca-tehama",
      "state": "California",
      "county": "Tehama County",
      "level_id": "us-ca-tehama-aab",
      "body_name": "Tehama County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-tehama",
      "subject_name": "Tehama County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/tehama-county"
    },
    {
      "jurisdiction_id": "us-ca-trinity",
      "state": "California",
      "county": "Trinity County",
      "level_id": "us-ca-trinity-aab",
      "body_name": "Trinity County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-trinity",
      "subject_name": "Trinity County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Trinity County appeals must be postmarked by the deadline.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/trinity-county"
    },
    {
      "jurisdiction_id": "us-ca-tulare",
      "state": "California",
      "county": "Tulare County",
      "level_id": "us-ca-tulare-aab",
      "body_name": "Tulare County Assessment Appeals Board",
      "subject_id": "us-ca-tulare",
      "subject_name": "Tulare County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If November 30 falls on a weekend or legal holiday, Tulare County accepts an application mailed and postmarked by USPS the next business day.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/tulare-county"
    },
    {
      "jurisdiction_id": "us-ca-tuolumne",
      "state": "California",
      "county": "Tuolumne County",
      "level_id": "us-ca-tuolumne-aab",
      "body_name": "Tuolumne County Board of Equalization (Board of Supervisors)",
      "subject_id": "us-ca-tuolumne",
      "subject_name": "Tuolumne County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": null,
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/tuolumne-county"
    },
    {
      "jurisdiction_id": "us-ca-yolo",
      "state": "California",
      "county": "Yolo County",
      "level_id": "us-ca-yolo-aab",
      "body_name": "Yolo County Assessment Appeals Board (Clerk of the Board)",
      "subject_id": "us-ca-yolo",
      "subject_name": "Yolo County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Yolo County appeal applications may be filed from July 2 but must be received in the Clerk of the Board's office by November 30.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/yolo-county"
    },
    {
      "jurisdiction_id": "us-ca-yuba",
      "state": "California",
      "county": "Yuba County",
      "level_id": "us-ca-yuba-aab",
      "body_name": "Yuba County appeals board (Clerk of the Board of Supervisors)",
      "subject_id": "us-ca-yuba",
      "subject_name": "Yuba County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-07-02",
      "closes_on": "2026-11-30",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "In Yuba County an appeal application postmarked by the US Postal Service on or before the deadline is timely.",
      "source_urls": [
        "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf",
        "https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf"
      ],
      "claim_ids": [
        "us-ca/deadline.window.aab/2026",
        "us-ca/deadline.rule.aab_regular"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/california/yuba-county"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-south-chicago",
      "subject_name": "South Chicago",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": "2026-11-06",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-02",
      "expected_close_latest": "2027-01-07",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.window.prediction/2026",
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-south-chicago/deadline.window.assessor/2025"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/south-chicago"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-rich",
      "subject_name": "Rich",
      "tax_year": 2026,
      "status": "predicted",
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      "expected_close_latest": "2027-01-13",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines",
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        "http://web.archive.org/web/20260511210640/https://prodassets.cookcountyassessoril.gov/s3fs-public/event/2025%20Assessment%20Calendar.pdf"
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      "claim_ids": [
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      ],
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    },
    {
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      "source_urls": [
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        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
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      "claim_ids": [
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      ],
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    },
    {
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      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    },
    {
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      "opens_on": "2026-11-30",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    },
    {
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    },
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    },
    {
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    },
    {
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      "expected_close_earliest": "2026-12-31",
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      "source_urls": [
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    },
    {
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      "expected_close_earliest": "2026-12-31",
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    },
    {
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      "source_urls": [
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    },
    {
      "jurisdiction_id": "us-md-carroll",
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      "body_name": "Carroll County Supervisor of Assessments (State Department of Assessments and Taxation)",
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      "expected_close_earliest": "2026-12-31",
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    },
    {
      "jurisdiction_id": "us-md-cecil",
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      "level_id": "us-md-cecil-supervisor",
      "body_name": "Cecil County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-cecil",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    },
    {
      "jurisdiction_id": "us-md-charles",
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      "body_name": "Charles County Supervisor of Assessments (State Department of Assessments and Taxation)",
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      "opens_on": "2026-01-02",
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      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    },
    {
      "jurisdiction_id": "us-md-dorchester",
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      "body_name": "Dorchester County Supervisor of Assessments (State Department of Assessments and Taxation)",
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      "expected_close_earliest": "2026-12-31",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    },
    {
      "jurisdiction_id": "us-md-frederick",
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      "body_name": "Frederick County Supervisor of Assessments (State Department of Assessments and Taxation)",
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      "expected_close_earliest": "2026-12-31",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    },
    {
      "jurisdiction_id": "us-md-garrett",
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      "body_name": "Garrett County Supervisor of Assessments (State Department of Assessments and Taxation)",
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      "opens_on": "2026-01-02",
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      "expected_close_earliest": "2026-12-31",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    {
      "jurisdiction_id": "us-md-harford",
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      "source_urls": [
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    {
      "jurisdiction_id": "us-md-howard",
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    {
      "jurisdiction_id": "us-md-kent",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
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    },
    {
      "jurisdiction_id": "us-md-montgomery",
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      "body_name": "Montgomery County Supervisor of Assessments (State Department of Assessments and Taxation)",
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      "expected_close_earliest": "2026-12-31",
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      "source_urls": [
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      "claim_ids": [
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      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/montgomery-county"
    },
    {
      "jurisdiction_id": "us-md-prince-georges",
      "state": "Maryland",
      "county": "Prince George's County",
      "level_id": "us-md-prince-georges-supervisor",
      "body_name": "Prince George's County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-prince-georges",
      "subject_name": "Prince George's County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/prince-george-s-county"
    },
    {
      "jurisdiction_id": "us-md-queen-annes",
      "state": "Maryland",
      "county": "Queen Anne's County",
      "level_id": "us-md-queen-annes-supervisor",
      "body_name": "Queen Anne's County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-queen-annes",
      "subject_name": "Queen Anne's County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/queen-anne-s-county"
    },
    {
      "jurisdiction_id": "us-md-somerset",
      "state": "Maryland",
      "county": "Somerset County",
      "level_id": "us-md-somerset-supervisor",
      "body_name": "Somerset County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-somerset",
      "subject_name": "Somerset County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/somerset-county"
    },
    {
      "jurisdiction_id": "us-md-st-marys",
      "state": "Maryland",
      "county": "St. Mary's County",
      "level_id": "us-md-st-marys-supervisor",
      "body_name": "St. Mary's County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-st-marys",
      "subject_name": "St. Mary's County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/st-mary-s-county"
    },
    {
      "jurisdiction_id": "us-md-talbot",
      "state": "Maryland",
      "county": "Talbot County",
      "level_id": "us-md-talbot-supervisor",
      "body_name": "Talbot County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-talbot",
      "subject_name": "Talbot County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/talbot-county"
    },
    {
      "jurisdiction_id": "us-md-washington",
      "state": "Maryland",
      "county": "Washington County",
      "level_id": "us-md-washington-supervisor",
      "body_name": "Washington County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-washington",
      "subject_name": "Washington County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/washington-county"
    },
    {
      "jurisdiction_id": "us-md-wicomico",
      "state": "Maryland",
      "county": "Wicomico County",
      "level_id": "us-md-wicomico-supervisor",
      "body_name": "Wicomico County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-wicomico",
      "subject_name": "Wicomico County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/wicomico-county"
    },
    {
      "jurisdiction_id": "us-md-worcester",
      "state": "Maryland",
      "county": "Worcester County",
      "level_id": "us-md-worcester-supervisor",
      "body_name": "Worcester County Supervisor of Assessments (State Department of Assessments and Taxation)",
      "subject_id": "us-md-worcester",
      "subject_name": "Worcester County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-01-02",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2026-12-31",
      "expected_close_latest": "2027-01-04",
      "filing_semantics": null,
      "source_urls": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-503&enactments=false"
      ],
      "claim_ids": [
        "us-md/deadline.window.petition/2027",
        "us-md/deadline.rule.petition"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/maryland/worcester-county"
    },
    {
      "jurisdiction_id": "us-or-baker",
      "state": "Oregon",
      "county": "Baker County",
      "level_id": "us-or-baker-pvab",
      "body_name": "Baker County Property Value Appeals Board",
      "subject_id": "us-or-baker",
      "subject_name": "Baker County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Baker County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/baker-county"
    },
    {
      "jurisdiction_id": "us-or-benton",
      "state": "Oregon",
      "county": "Benton County",
      "level_id": "us-or-benton-pvab",
      "body_name": "Benton County Property Value Appeals Board",
      "subject_id": "us-or-benton",
      "subject_name": "Benton County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "If December 31 falls on a weekend or legal holiday, Benton County's petition deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/benton-county"
    },
    {
      "jurisdiction_id": "us-or-clackamas",
      "state": "Oregon",
      "county": "Clackamas County",
      "level_id": "us-or-clackamas-pvab",
      "body_name": "Clackamas County Property Value Appeals Board",
      "subject_id": "us-or-clackamas",
      "subject_name": "Clackamas County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Clackamas County: a mailed petition must carry a U.S. Postal Service postmark no later than December 31 (a postage-meter imprint does not count); hand deliveries must arrive by 5 p.m.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/clackamas-county"
    },
    {
      "jurisdiction_id": "us-or-clatsop",
      "state": "Oregon",
      "county": "Clatsop County",
      "level_id": "us-or-clatsop-pvab",
      "body_name": "Clatsop County Property Value Appeals Board",
      "subject_id": "us-or-clatsop",
      "subject_name": "Clatsop County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Clatsop County counts a faxed petition received by midnight December 31, as shown by the county fax machine's electronic receipt, and a mailed petition postmarked December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/clatsop-county"
    },
    {
      "jurisdiction_id": "us-or-columbia",
      "state": "Oregon",
      "county": "Columbia County",
      "level_id": "us-or-columbia-pvab",
      "body_name": "Columbia County Property Value Appeals Board",
      "subject_id": "us-or-columbia",
      "subject_name": "Columbia County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Columbia County value appeals are filed with the County Clerk's office by December 31, or the next business day if that is a weekend or holiday.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/columbia-county"
    },
    {
      "jurisdiction_id": "us-or-coos",
      "state": "Oregon",
      "county": "Coos County",
      "level_id": "us-or-coos-pvab",
      "body_name": "Coos County Property Value Appeals Board",
      "subject_id": "us-or-coos",
      "subject_name": "Coos County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Coos County PVAB petitions are due at the County Clerk's Office by 5:00 p.m. on December 31 (next business day if that is a weekend or holiday).",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/coos-county"
    },
    {
      "jurisdiction_id": "us-or-crook",
      "state": "Oregon",
      "county": "Crook County",
      "level_id": "us-or-crook-pvab",
      "body_name": "Crook County Property Value Appeals Board",
      "subject_id": "us-or-crook",
      "subject_name": "Crook County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Crook County petitions are due in person at the County Clerk's Office by December 31, or mailed with a December 31 postmark.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/crook-county"
    },
    {
      "jurisdiction_id": "us-or-curry",
      "state": "Oregon",
      "county": "Curry County",
      "level_id": "us-or-curry-pvab",
      "body_name": "Curry County Property Value Appeals Board",
      "subject_id": "us-or-curry",
      "subject_name": "Curry County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Curry County petitions are filed with the county clerk between the date tax statements are mailed and December 31 (next business day if December 31 is a weekend or holiday).",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/curry-county"
    },
    {
      "jurisdiction_id": "us-or-deschutes",
      "state": "Oregon",
      "county": "Deschutes County",
      "level_id": "us-or-deschutes-pvab",
      "body_name": "Deschutes County Property Value Appeals Board",
      "subject_id": "us-or-deschutes",
      "subject_name": "Deschutes County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Deschutes County accepts postmarks but advises a post-office-counter postmark; only the County Clerk's Office can accept petitions.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/deschutes-county"
    },
    {
      "jurisdiction_id": "us-or-douglas",
      "state": "Oregon",
      "county": "Douglas County",
      "level_id": "us-or-douglas-pvab",
      "body_name": "Douglas County Property Value Appeals Board",
      "subject_id": "us-or-douglas",
      "subject_name": "Douglas County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Douglas County: mailed petitions postmarked by December 31 are accepted; hand deliveries by 4:30 p.m.; emailed or faxed petitions by 11:59:59 p.m. per the Clerk's electronic receipt.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/douglas-county"
    },
    {
      "jurisdiction_id": "us-or-gilliam",
      "state": "Oregon",
      "county": "Gilliam County",
      "level_id": "us-or-gilliam-pvab",
      "body_name": "Gilliam County Property Value Appeals Board",
      "subject_id": "us-or-gilliam",
      "subject_name": "Gilliam County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Gilliam County PVAB petitions must be postmarked by December 31 to PO Box 427, Condon, or dropped off at the County Clerk's Office (Room #200) by 5:00 pm on December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/gilliam-county"
    },
    {
      "jurisdiction_id": "us-or-grant",
      "state": "Oregon",
      "county": "Grant County",
      "level_id": "us-or-grant-pvab",
      "body_name": "Grant County Property Value Appeals Board",
      "subject_id": "us-or-grant",
      "subject_name": "Grant County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Grant County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/grant-county"
    },
    {
      "jurisdiction_id": "us-or-harney",
      "state": "Oregon",
      "county": "Harney County",
      "level_id": "us-or-harney-pvab",
      "body_name": "Harney County Property Value Appeals Board",
      "subject_id": "us-or-harney",
      "subject_name": "Harney County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Harney County PVAB petitions must be filed with the clerk of the board by 5:00 PM on December 31; mailed or e-mailed petitions need a valid time stamp by December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/harney-county"
    },
    {
      "jurisdiction_id": "us-or-hood-river",
      "state": "Oregon",
      "county": "Hood River County",
      "level_id": "us-or-hood-river-pvab",
      "body_name": "Hood River County Property Value Appeals Board",
      "subject_id": "us-or-hood-river",
      "subject_name": "Hood River County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Hood River County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/hood-river-county"
    },
    {
      "jurisdiction_id": "us-or-jackson",
      "state": "Oregon",
      "county": "Jackson County",
      "level_id": "us-or-jackson-pvab",
      "body_name": "Jackson County Property Value Appeals Board",
      "subject_id": "us-or-jackson",
      "subject_name": "Jackson County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Jackson County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/jackson-county"
    },
    {
      "jurisdiction_id": "us-or-jefferson",
      "state": "Oregon",
      "county": "Jefferson County",
      "level_id": "us-or-jefferson-pvab",
      "body_name": "Jefferson County Property Value Appeals Board",
      "subject_id": "us-or-jefferson",
      "subject_name": "Jefferson County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Jefferson County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/jefferson-county"
    },
    {
      "jurisdiction_id": "us-or-josephine",
      "state": "Oregon",
      "county": "Josephine County",
      "level_id": "us-or-josephine-pvab",
      "body_name": "Josephine County Property Value Appeals Board",
      "subject_id": "us-or-josephine",
      "subject_name": "Josephine County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Josephine County PVAB petitions are due to the Clerk's Office by December 31; a deadline on a weekend or legal holiday moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/josephine-county"
    },
    {
      "jurisdiction_id": "us-or-klamath",
      "state": "Oregon",
      "county": "Klamath County",
      "level_id": "us-or-klamath-pvab",
      "body_name": "Klamath County Property Value Appeals Board",
      "subject_id": "us-or-klamath",
      "subject_name": "Klamath County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Klamath County PVAB forms must be postmarked or turned in by December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/klamath-county"
    },
    {
      "jurisdiction_id": "us-or-lake",
      "state": "Oregon",
      "county": "Lake County",
      "level_id": "us-or-lake-pvab",
      "body_name": "Lake County Property Value Appeals Board",
      "subject_id": "us-or-lake",
      "subject_name": "Lake County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lake County PVAB petitions must be filed with the County Clerk or postmarked no later than December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/lake-county"
    },
    {
      "jurisdiction_id": "us-or-lane",
      "state": "Oregon",
      "county": "Lane County",
      "level_id": "us-or-lane-pvab",
      "body_name": "Lane County Property Value Appeals Board",
      "subject_id": "us-or-lane",
      "subject_name": "Lane County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Lane County's petition deadline is December 31: 4:00 pm for hand delivery, or postmarked by that date.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/lane-county"
    },
    {
      "jurisdiction_id": "us-or-lincoln",
      "state": "Oregon",
      "county": "Lincoln County",
      "level_id": "us-or-lincoln-pvab",
      "body_name": "Lincoln County Property Value Appeals Board",
      "subject_id": "us-or-lincoln",
      "subject_name": "Lincoln County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "December 31 is the last day to file a Lincoln County PVAB petition, or the next business day after a holiday weekend.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/lincoln-county"
    },
    {
      "jurisdiction_id": "us-or-linn",
      "state": "Oregon",
      "county": "Linn County",
      "level_id": "us-or-linn-pvab",
      "body_name": "Linn County Property Value Appeals Board",
      "subject_id": "us-or-linn",
      "subject_name": "Linn County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Linn County's petition period runs from mid-October to 5:00 p.m. on December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/linn-county"
    },
    {
      "jurisdiction_id": "us-or-malheur",
      "state": "Oregon",
      "county": "Malheur County",
      "level_id": "us-or-malheur-pvab",
      "body_name": "Malheur County Property Value Appeals Board",
      "subject_id": "us-or-malheur",
      "subject_name": "Malheur County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Malheur County accepts PVAB petitions through 5:00 PM on December 31, and postmarks are accepted.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/malheur-county"
    },
    {
      "jurisdiction_id": "us-or-marion",
      "state": "Oregon",
      "county": "Marion County",
      "level_id": "us-or-marion-pvab",
      "body_name": "Marion County Property Value Appeals Board",
      "subject_id": "us-or-marion",
      "subject_name": "Marion County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Marion County: hand-delivered petitions by 5 p.m. PST on December 31; faxed or emailed petitions before midnight PST that day; mailed petitions postmarked by December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/marion-county"
    },
    {
      "jurisdiction_id": "us-or-morrow",
      "state": "Oregon",
      "county": "Morrow County",
      "level_id": "us-or-morrow-pvab",
      "body_name": "Morrow County Property Value Appeals Board",
      "subject_id": "us-or-morrow",
      "subject_name": "Morrow County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Morrow County accepts Property Value Appeals Board petitions after tax bills arrive and no later than December 31 at 5 p.m.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/morrow-county"
    },
    {
      "jurisdiction_id": "us-or-multnomah",
      "state": "Oregon",
      "county": "Multnomah County",
      "level_id": "us-or-multnomah-pvab",
      "body_name": "Multnomah County Property Value Appeals Board",
      "subject_id": "us-or-multnomah",
      "subject_name": "Multnomah County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Multnomah County petitions must be postmarked or delivered by December 31; the U.S. Postal Service postmark decides timeliness.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/multnomah-county"
    },
    {
      "jurisdiction_id": "us-or-polk",
      "state": "Oregon",
      "county": "Polk County",
      "level_id": "us-or-polk-pvab",
      "body_name": "Polk County Property Value Appeals Board",
      "subject_id": "us-or-polk",
      "subject_name": "Polk County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "December 31 is the final day to file a Polk County PVAB petition, or the next business day after a holiday weekend.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/polk-county"
    },
    {
      "jurisdiction_id": "us-or-sherman",
      "state": "Oregon",
      "county": "Sherman County",
      "level_id": "us-or-sherman-pvab",
      "body_name": "Sherman County Property Value Appeals Board",
      "subject_id": "us-or-sherman",
      "subject_name": "Sherman County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Sherman County petitions are on time if hand-delivered by 5:00 pm December 31, postmarked by December 31, or faxed/e-mailed and received by midnight PST on December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/sherman-county"
    },
    {
      "jurisdiction_id": "us-or-tillamook",
      "state": "Oregon",
      "county": "Tillamook County",
      "level_id": "us-or-tillamook-pvab",
      "body_name": "Tillamook County Property Value Appeals Board",
      "subject_id": "us-or-tillamook",
      "subject_name": "Tillamook County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Tillamook County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/tillamook-county"
    },
    {
      "jurisdiction_id": "us-or-umatilla",
      "state": "Oregon",
      "county": "Umatilla County",
      "level_id": "us-or-umatilla-pvab",
      "body_name": "Umatilla County Property Value Appeals Board",
      "subject_id": "us-or-umatilla",
      "subject_name": "Umatilla County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Umatilla County PVAB petitions can be filed from the day after tax statements are mailed through December 31 (next business day if that is a weekend or holiday).",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/umatilla-county"
    },
    {
      "jurisdiction_id": "us-or-union",
      "state": "Oregon",
      "county": "Union County",
      "level_id": "us-or-union-pvab",
      "body_name": "Union County Property Value Appeals Board",
      "subject_id": "us-or-union",
      "subject_name": "Union County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Union County petitions must be filed with the Clerk of the Board or postmarked no later than December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/union-county"
    },
    {
      "jurisdiction_id": "us-or-wallowa",
      "state": "Oregon",
      "county": "Wallowa County",
      "level_id": "us-or-wallowa-pvab",
      "body_name": "Wallowa County Property Value Appeals Board",
      "subject_id": "us-or-wallowa",
      "subject_name": "Wallowa County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Wallowa County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/wallowa-county"
    },
    {
      "jurisdiction_id": "us-or-wasco",
      "state": "Oregon",
      "county": "Wasco County",
      "level_id": "us-or-wasco-pvab",
      "body_name": "Wasco County Property Value Appeals Board",
      "subject_id": "us-or-wasco",
      "subject_name": "Wasco County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Wasco County's PVAB filing period opens when tax statements are mailed in October and closes at midnight on or around December 31.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/wasco-county"
    },
    {
      "jurisdiction_id": "us-or-washington",
      "state": "Oregon",
      "county": "Washington County",
      "level_id": "us-or-washington-pvab",
      "body_name": "Washington County Property Value Appeals Board",
      "subject_id": "us-or-washington",
      "subject_name": "Washington County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Washington County petitions must be postmarked or delivered to the county clerk between late October and December 31 (next business day if December 31 is a weekend or holiday).",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/washington-county"
    },
    {
      "jurisdiction_id": "us-or-wheeler",
      "state": "Oregon",
      "county": "Wheeler County",
      "level_id": "us-or-wheeler-pvab",
      "body_name": "Wheeler County Property Value Appeals Board",
      "subject_id": "us-or-wheeler",
      "subject_name": "Wheeler County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "A Wheeler County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/wheeler-county"
    },
    {
      "jurisdiction_id": "us-or-yamhill",
      "state": "Oregon",
      "county": "Yamhill County",
      "level_id": "us-or-yamhill-pvab",
      "body_name": "Yamhill County Property Value Appeals Board",
      "subject_id": "us-or-yamhill",
      "subject_name": "Yamhill County",
      "tax_year": 2026,
      "status": "confirmed",
      "opens_on": "2026-10-25",
      "closes_on": "2026-12-31",
      "closes_at_local": null,
      "expected_close_earliest": null,
      "expected_close_latest": null,
      "filing_semantics": "Yamhill County PVAB petitions can be filed from late October through December 31; a weekend or holiday deadline moves to the next business day.",
      "source_urls": [
        "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html",
        "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html"
      ],
      "claim_ids": [
        "us-or/deadline.window.pvab/2026",
        "us-or/deadline.rule.pvab"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/oregon/yamhill-county"
    },
    {
      "jurisdiction_id": "us-nj-burlington",
      "state": "New Jersey",
      "county": "Burlington County",
      "level_id": "us-nj-burlington-ctb",
      "body_name": "Burlington County Board of Taxation",
      "subject_id": "us-nj-burlington",
      "subject_name": "Burlington County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": "16:00",
      "expected_close_earliest": "2027-01-15",
      "expected_close_latest": "2027-01-15",
      "filing_semantics": "Online appeals in Burlington must be submitted by 11:59 p.m. on January 15.",
      "source_urls": [
        "https://www.nj.gov/treasury/taxation/pdf/pubs/alternateassessmentcalendar.pdf",
        "https://www.burlingtoncountynj.gov/326/File-a-Tax-Appeal"
      ],
      "claim_ids": [
        "us-nj-burlington-ctb/deadline.rule",
        "us-nj-burlington-ctb/deadline.details.county_rule",
        "us-nj-burlington-ctb/deadline.filing_semantics.paper",
        "us-nj-burlington-ctb/deadline.details.notice_mailing",
        "us-nj-burlington-ctb/filing.methods.online/2027"
      ],
      "last_verified": "2026-09-30",
      "page_url_path": "/property-tax-appeal/new-jersey/burlington-county"
    },
    {
      "jurisdiction_id": "us-nj-gloucester",
      "state": "New Jersey",
      "county": "Gloucester County",
      "level_id": "us-nj-gloucester-ctb",
      "body_name": "Gloucester County Board of Taxation",
      "subject_id": "us-nj-gloucester",
      "subject_name": "Gloucester County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2026-11-15",
      "closes_on": null,
      "closes_at_local": "16:00",
      "expected_close_earliest": "2027-01-15",
      "expected_close_latest": "2027-01-15",
      "filing_semantics": "Online and in-person appeals in Gloucester must be filed by 4:00 p.m. on January 15.",
      "source_urls": [
        "https://www.nj.gov/treasury/taxation/pdf/pubs/alternateassessmentcalendar.pdf",
        "https://www.gloucestercountynj.gov/1152/Board-of-Taxation"
      ],
      "claim_ids": [
        "us-nj-gloucester-ctb/deadline.rule",
        "us-nj-gloucester-ctb/deadline.details.filing_period",
        "us-nj-gloucester-ctb/deadline.filing_semantics",
        "us-nj-gloucester-ctb/deadline.details.notice_mailing"
      ],
      "last_verified": "2026-09-30",
      "page_url_path": "/property-tax-appeal/new-jersey/gloucester-county"
    },
    {
      "jurisdiction_id": "us-nj-monmouth",
      "state": "New Jersey",
      "county": "Monmouth County",
      "level_id": "us-nj-monmouth-ctb",
      "body_name": "Monmouth County Board of Taxation",
      "subject_id": "us-nj-monmouth",
      "subject_name": "Monmouth County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-01-15",
      "expected_close_latest": "2027-01-15",
      "filing_semantics": null,
      "source_urls": [
        "https://www.nj.gov/treasury/taxation/pdf/pubs/alternateassessmentcalendar.pdf"
      ],
      "claim_ids": [
        "us-nj-monmouth-ctb/deadline.rule",
        "us-nj/deadline.details.notice_mailing_demonstration",
        "us-nj/deadline.details.bulk_mailing_certification"
      ],
      "last_verified": "2026-09-30",
      "page_url_path": "/property-tax-appeal/new-jersey/monmouth-county"
    },
    {
      "jurisdiction_id": "us-sc-greenville",
      "state": "South Carolina",
      "county": "Greenville County",
      "level_id": "us-sc-greenville-assessor",
      "body_name": "Greenville County Assessor (Real Property Services)",
      "subject_id": "us-sc-greenville",
      "subject_name": "Greenville County",
      "tax_year": 2026,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-01-15",
      "expected_close_latest": "2027-01-15",
      "filing_semantics": "Greenville County uses the postmark to decide whether a mailed appeal met the deadline.",
      "source_urls": [
        "https://web.archive.org/web/20251205080746/https://greenvillecountysc.gov/RealProperty/FAQ.aspx",
        "https://web.archive.org/web/20251205081447/https://greenvillecountysc.gov/RealProperty/ImportantDates.aspx",
        "https://www.scstatehouse.gov/code/t12c060.php",
        "https://www.scstatehouse.gov/code/t12c045.php"
      ],
      "claim_ids": [
        "us-sc-greenville-assessor/deadline.window/2026",
        "us-sc-greenville-assessor/deadline.details.no_notice_year",
        "us-sc/deadline.details.no_notice_year",
        "us-sc/deadline.details.first_penalty_date"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/south-carolina/greenville-county"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-river-forest",
      "subject_name": "River Forest",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-03-19",
      "expected_close_latest": "2027-06-02",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/reassessment-south-suburbs-begins-river-forest-township",
        "https://rpie.cookcountyassessor.com/news/property-values-river-forest-township-released",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-river-forest/deadline.window.assessor/2020",
        "us-il-cook-twp-river-forest/deadline.window.assessor/2023",
        "us-il-cook-twp-river-forest/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/river-forest"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-riverside",
      "subject_name": "Riverside",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-03-25",
      "expected_close_latest": "2027-06-08",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/detailed-methodology-reports-released-riverside-township",
        "https://rpie.cookcountyassessor.com/news/reassessments-begin-cook-countys-south-and-west-suburbs",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-riverside/deadline.window.assessor/2020",
        "us-il-cook-twp-riverside/deadline.window.assessor/2023",
        "us-il-cook-twp-riverside/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/riverside"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-oak-park",
      "subject_name": "Oak Park",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-04-07",
      "expected_close_latest": "2027-06-18",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/detailed-methodology-reports-released-oak-park-township",
        "https://rpie.cookcountyassessor.com/news/property-values-oak-park-township-released",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-oak-park/deadline.window.assessor/2020",
        "us-il-cook-twp-oak-park/deadline.window.assessor/2023",
        "us-il-cook-twp-oak-park/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/oak-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-rogers-park",
      "subject_name": "Rogers Park",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-04-17",
      "expected_close_latest": "2027-07-19",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/assessor-fritz-kaegi-releases-first-property-reassessments-city-chicago",
        "https://rpie.cookcountyassessor.com/news/property-values-rogers-park-township-released",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-rogers-park/deadline.window.assessor/2021",
        "us-il-cook-twp-rogers-park/deadline.window.assessor/2024",
        "us-il-cook-twp-rogers-park/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/rogers-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-palos",
      "subject_name": "Palos",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-04-23",
      "expected_close_latest": "2027-08-14",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/assessors-office-releases-detailed-assessment-reports-palos-township",
        "https://rpie.cookcountyassessor.com/news/property-values-palos-township-released",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-palos/deadline.window.assessor/2020",
        "us-il-cook-twp-palos/deadline.window.assessor/2023",
        "us-il-cook-twp-palos/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/palos"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-calumet",
      "subject_name": "Calumet",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-05-01",
      "expected_close_latest": "2027-10-02",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/calumet-township-properties-reassessed",
        "https://rpie.cookcountyassessor.com/news/property-values-calumet-township-released",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-calumet/deadline.window.assessor/2020",
        "us-il-cook-twp-calumet/deadline.window.assessor/2023",
        "us-il-cook-twp-calumet/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/calumet"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-norwood-park",
      "subject_name": "Norwood Park",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-05-05",
      "expected_close_latest": "2027-08-02",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/property-reassessments-begin-cook-countys-north-suburbs",
        "https://rpie.cookcountyassessor.com/news/2025-reassessment-north-suburbs-begins-norwood-park-township",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-norwood-park/deadline.window.assessor/2022",
        "us-il-cook-twp-norwood-park/deadline.window.assessor/2025",
        "us-il-cook-twp-norwood-park/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/norwood-park"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-cicero",
      "subject_name": "Cicero",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-05-17",
      "expected_close_latest": "2027-07-31",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/property-values-cicero-township-released",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
        "us-il-cook-assessor/deadline.rule/2026",
        "us-il-cook-twp-cicero/deadline.window.assessor/2023",
        "us-il-cook-twp-cicero/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/cicero"
    },
    {
      "jurisdiction_id": "us-tx-dallas",
      "state": "Texas",
      "county": "Dallas County",
      "level_id": "us-tx-dallas-arb",
      "body_name": "Appraisal Review Board of Dallas County",
      "subject_id": "us-tx-dallas",
      "subject_name": "Dallas County",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-04-15",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-05-17",
      "expected_close_latest": "2027-06-01",
      "filing_semantics": null,
      "source_urls": [
        "https://www.dallascad.org/webForms/UFILEONLINE/UFILE_ONLINE_PROTEST_2026.pdf",
        "http://web.archive.org/web/20251217203059/https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm",
        "http://web.archive.org/web/20251205023255/https://statutes.capitol.texas.gov/Docs/TX/htm/TX.1.htm"
      ],
      "claim_ids": [
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    },
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    {
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      "level_id": "us-il-cook-bor",
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      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
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      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
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    {
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    {
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    {
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    {
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      "body_name": "Lake County Board of Review",
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    {
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        "https://rpie.cookcountyassessor.com/news/property-values-lyons-township-released",
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      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
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    {
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      "level_id": "us-il-cook-bor",
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      "expected_close_latest": "2027-10-20",
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
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    },
    {
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      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
      "subject_id": "us-il-cook-twp-cicero",
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      "expected_close_latest": "2027-10-20",
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
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    },
    {
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      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
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      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
        "us-il-cook-bor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/elk-grove"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
      "subject_id": "us-il-cook-twp-lake-view",
      "subject_name": "Lake View",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-08-31",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-08",
      "expected_close_latest": "2027-10-20",
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
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      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/lake-view"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
      "subject_id": "us-il-cook-twp-maine",
      "subject_name": "Maine",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-08-31",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-08",
      "expected_close_latest": "2027-10-20",
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
        "us-il-cook-bor/deadline.rule/2026"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/maine"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-bor",
      "body_name": "Cook County Board of Review",
      "subject_id": "us-il-cook-twp-palos",
      "subject_name": "Palos",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-08-31",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-08",
      "expected_close_latest": "2027-10-20",
      "filing_semantics": "Online complaints must be in by the closing date; mailed complaints count as filed on the U.S. Postal Service postmark date.",
      "source_urls": [
        "https://www.cookcountyboardofreview.com/about/frequently-asked-questions"
      ],
      "claim_ids": [
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      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/palos"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-warren",
      "subject_name": "Warren",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-08-20",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-08",
      "expected_close_latest": "2027-10-06",
      "filing_semantics": null,
      "source_urls": [
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        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
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        "us-il-lake-twp-warren/deadline.window.bor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/warren"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-grant",
      "subject_name": "Grant",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-08-13",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-14",
      "expected_close_latest": "2027-09-15",
      "filing_semantics": null,
      "source_urls": [
        "https://granttownshipcenter.org/wp-content/uploads/2025/08/Assessor-August-Update-2025.pdf",
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
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        "us-il-lake-twp-grant/deadline.window.bor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/grant"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-west-deerfield",
      "subject_name": "West Deerfield",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-08-21",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-14",
      "expected_close_latest": "2027-09-30",
      "filing_semantics": null,
      "source_urls": [
        "https://westdeerfieldtownship.org/wp-content/uploads/2020/11/September_2020.pdf",
        "https://westdeerfieldtownship.org/wp-content/uploads/2024/09/August_2024.pdf",
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-west-deerfield/deadline.window.bor/2020",
        "us-il-lake-twp-west-deerfield/deadline.window.bor/2024",
        "us-il-lake-twp-west-deerfield/deadline.window.bor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/west-deerfield"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-zion",
      "subject_name": "Zion",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": "2027-08-24",
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-14",
      "expected_close_latest": "2027-10-06",
      "filing_semantics": null,
      "source_urls": [
        "https://www.ziontownship.org/s/Board-Meeting-Packet-Oct25.pdf",
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-zion/deadline.window.bor/2025",
        "us-il-lake-twp-zion/deadline.window.bor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/zion"
    },
    {
      "jurisdiction_id": "us-il-mchenry",
      "state": "Illinois",
      "county": "McHenry County",
      "level_id": "us-il-mchenry-bor",
      "body_name": "McHenry County Board of Review",
      "subject_id": "us-il-mchenry-twp-coral",
      "subject_name": "Coral",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-17",
      "expected_close_latest": "2027-12-04",
      "filing_semantics": null,
      "source_urls": [
        "https://web.archive.org/web/20260319234611/https://www.mchenrycountyil.gov/departments/assessments/filing-a-complaint",
        "https://www.coraltownship.com/wp-content/uploads/2024/01/MinutesNov2023.pdf",
        "https://www.mchenrycountyil.gov/departments/assessments/board-of-review/township-filing-deadlines"
      ],
      "claim_ids": [
        "us-il-mchenry-bor/deadline.rule/2026",
        "us-il-mchenry-twp-coral/deadline.window.bor/2023",
        "us-il-mchenry-twp-coral/deadline.window.bor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/mchenry-county/coral"
    },
    {
      "jurisdiction_id": "us-il-lake",
      "state": "Illinois",
      "county": "Lake County",
      "level_id": "us-il-lake-bor",
      "body_name": "Lake County Board of Review",
      "subject_id": "us-il-lake-twp-avon",
      "subject_name": "Avon",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-22",
      "expected_close_latest": "2027-09-28",
      "filing_semantics": null,
      "source_urls": [
        "https://www.avonil.us/assessor/",
        "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat"
      ],
      "claim_ids": [
        "us-il-lake-twp-avon/deadline.window.bor/2025",
        "us-il-lake-twp-avon/deadline.window.bor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/lake-county/avon"
    },
    {
      "jurisdiction_id": "us-il-cook",
      "state": "Illinois",
      "county": "Cook County",
      "level_id": "us-il-cook-assessor",
      "body_name": "Cook County Assessor's Office",
      "subject_id": "us-il-cook-twp-bremen",
      "subject_name": "Bremen",
      "tax_year": 2027,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-09-24",
      "expected_close_latest": "2027-10-02",
      "filing_semantics": "The appeal and all evidence must be filed by the township closing date.",
      "source_urls": [
        "http://web.archive.org/web/20260109145521/https://ilga.gov/Documents/legislation/ilcs/documents/003502000K12-55.htm",
        "https://rpie.cookcountyassessor.com/news/property-values-bremen-township-released",
        "http://rpie.cookcountyassessor.com/assessment-calendar-and-deadlines"
      ],
      "claim_ids": [
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        "us-il-cook-twp-bremen/deadline.window.assessor/2023",
        "us-il-cook-twp-bremen/deadline.window.assessor/2026"
      ],
      "last_verified": "2026-10-01",
      "page_url_path": "/property-tax-appeal/illinois/cook-county/bremen"
    },
    {
      "jurisdiction_id": "us-pa-philadelphia",
      "state": "Pennsylvania",
      "county": "Philadelphia",
      "level_id": "us-pa-philadelphia-brt",
      "body_name": "Board of Revision of Taxes",
      "subject_id": "us-pa-philadelphia",
      "subject_name": "Philadelphia",
      "tax_year": 2028,
      "status": "predicted",
      "opens_on": null,
      "closes_on": null,
      "closes_at_local": null,
      "expected_close_earliest": "2027-10-04",
      "expected_close_latest": "2027-10-04",
      "filing_semantics": null,
      "source_urls": [
        "https://www.phila.gov/departments/board-of-revision-of-taxes/property-assessment-appeals/"
      ],
      "claim_ids": [
        "us-pa-philadelphia-brt/deadline.rule"
      ],
      "last_verified": "2026-09-29",
      "page_url_path": "/property-tax-appeal/pennsylvania/philadelphia"
    }
  ]
}
