Side-by-side comparison of the 20 states we cover. Use this to see which state's framework you're working under, when the deadline hits, and what the distinctive procedural lever is. For full procedural detail, click through to the state cornerstone.
| State | Assessment ratio | Lien (assessment) date | Reassessment cycle |
|---|---|---|---|
| Texas | 100% market value | January 1 | Annual |
| California | 100% of base year value (acquisition) + 2% annual cap | January 1 | Acquisition-value (Prop 13) |
| Illinois | 33⅓% (Cook County 10% classification) | January 1 | Quadrennial (Cook triennial-by-district) |
| New Jersey | 100% true market value | October 1 (pretax year) | Municipality-set (annual to multi-year) |
| New York | Varies materially by jurisdiction | March 1 (most localities) | Locality-specific |
| Florida | 100% just value (FMV) with Save Our Homes 3%/CPI cap on homestead | January 1 | Annual |
| Massachusetts | 100% full and fair cash value | January 1 (pretax year) | Annual revaluation + DOR triennial certification |
| Connecticut | 70% of fair market value | October 1 | Every 5 years |
| Pennsylvania | County-set predetermined ratio (typically 100%); CLR substitution available | County-specific | County-set (annual Philadelphia to multi-decade Allegheny) |
| Ohio | 35% of true value | January 1 | Sexennial (6-year) + triennial update (3-year) |
| Georgia | 40% of fair market value | January 1 | Annual updates (no statutory cycle) |
| North Carolina | 100% true value (no fractional ratio) | January 1 of reappraisal year | Octennial (8-yr) statutory; major counties advanced to 4-yr |
| Virginia | 100% fair market value (no fractional ratio) | Locality-set (typically January 1; varies by jurisdiction) | Locality-set: counties default 4-yr (§58.1-3252); cities >30K every 2 yr (§58.1-3253); many large jurisdictions reassess annually |
| Michigan | 50% of true cash value (SEV); taxable value capped at lesser of 5% or CPI per Proposal A (MI Const. Art. IX §3) | December 31 (tax day) | Annual reassessment of every parcel |
| Washington | 100% true and fair value (no fractional ratio); budget-driven (levy-based) under RCW 84.40.030 | January 1 of assessment year | Annual revaluation under RCW 84.41.030; 6-year physical inspection under RCW 84.41.041 |
| Arizona | Two-value system: Full Cash Value (FCV, market) + Limited Property Value (LPV) capped at lesser of prior LPV+5% or FCV per Prop 117 (A.R.S. §42-13301); nine-class assessment ratios (Class 1 = 15.5% in 2026; Class 3 = 10%; Class 4 = 10%) | January 1 of valuation year | Annual reassessment of every parcel |
| Tennessee | Statutory classification ratios (T.C.A. § 67-5-801): residential/farm 25%, commercial/industrial 40%, public utility 55% | January 1 of tax year (T.C.A. § 67-5-504) | 4, 5, or 6-year county-elected cycle (T.C.A. § 67-5-1601); most major counties on 4-year cycle (Davidson, Hamilton, Shelby, Williamson, Knox, Rutherford) |
| Minnesota | EMV at 100% of usual selling price (Minn. Stat. §273.11); class-rate system under §273.13 — Class 1a residential homestead 1.0% on first $500K / 1.25% above; Class 3a commercial/industrial 1.5%/2.0% | January 2 | Annual reassessment of every parcel |
| Indiana | True tax value (market value-in-use) at 100% (IC 6-1.1-31-6 et seq.) | January 1 | Annual trending since 2009; cyclical 25%/year physical reassessment on a 4-year rotation (IC 6-1.1-4-4.2) |
| Maryland | Phased-in value over 3-year cycle under §8-103(b) — 1/3, 2/3, full of reassessment increase staggered over the three tax years following reassessment | January 1 (date of finality) | 3-year cyclic by SDAT-defined Group/Area (§8-104); Group 2 reassessed for the 2026 cycle |
| State | Primary deadline | Primary venue | Next escalation | Key form |
|---|---|---|---|---|
| Texas | May 15 (or 30 days from notice) | County Appraisal District ARB | Binding arbitration / SOAH / district court | Form 50-132 |
| California | September 15 / November 30 (varies by county) | County Assessment Appeals Board (AAB) | California Superior Court | Form BOE-305-AH |
| Illinois | County-specific (typically 30 days from notice) | County Board of Review | Illinois PTAB or Circuit Court | Form PTAB |
| New Jersey | April 1 (Jan 15 for Burlington/Gloucester/Monmouth) | County Board of Taxation | NJ Tax Court (>$1M direct) | Form A-1 |
| New York | Grievance Day (4th Tue in May most localities; varies) | Board of Assessment Review (BAR) | SCAR (residential ≤$250K outside NYC) or Article 7 | RP-524 |
| Florida | 25 days from TRIM notice (typically mid-Sept) | Value Adjustment Board (VAB) | Circuit Court (60-day window) | DR-486 |
| Massachusetts | First quarterly bill due date (typically Feb 1) | Municipal Board of Assessors | Appellate Tax Board (90-day window) | State Tax Form 128 |
| Connecticut | February 20 (or March 20 in extended-Grand-List towns) | Board of Assessment Appeals (BAA) | CT Superior Court (§12-117a 2-month or §12-119 1-year wrongful assessment) | Municipal BAA form |
| Pennsylvania | August 1 most counties · Sept 1, 2026 Allegheny (for 2027 tax year; window opens July 1, 2026) · first Mon Oct Philadelphia | County Board of Assessment Appeals (BAA) | Court of Common Pleas (30-day window) | County-specific |
| Ohio | March 31 (filing window January 1 - March 31) | County Board of Revision (BOR) | Ohio Board of Tax Appeals (BTA) (30-day window) | DTE Form 1 |
| Georgia | 45 days from Notice of Assessment mailing | Board of Equalization, Hearing Officer (≥$750K residential), or Arbitration | Superior Court (30-day window, jury trial available) | PT-311A |
| North Carolina | BoER adjournment (first Mon April → first Mon May, county-set) | County Board of Equalization and Review (BoER) | NC Property Tax Commission (30-day window) → NC Court of Appeals | Form AV-14 |
| Virginia | Locality-set (Fairfax June 1, Loudoun June 1, Chesterfield April 15, Prince William July 1, VA Beach March-June 30) | Local Board of Equalization (BOE) | Either Circuit Court (§58.1-3984, 3-year window) OR Tax Commissioner (§58.1-3983.1, 90 days) — parallel paths | Locality-specific application + Form AV-14 equivalent |
| Michigan | Second Monday in March (March 9, 2026) by 4:30 p.m. EST for March BoR | Local March Board of Review (city/township) | Michigan Tax Tribunal Small Claims (residential) by July 31; or Entire Tribunal by May 31 non-residential | Petition Form L-4035 (or local equivalent) |
| Washington | Later of July 1 or 30 days after Notice of Value (counties may extend up to 60 days under RCW 84.40.038) | County Board of Equalization (RCW 84.48.010) | Board of Tax Appeals (BTA) — 30 days from BoE decision; choose Formal or Informal procedure | Petition form prescribed by Department of Revenue |
| Arizona | 60 days from mailing of Notice of Value (mailed before March 1) per A.R.S. §42-16051 | County Assessor (Level 1); then County BoE (counties <500K) or State BoE (Maricopa, Pima) | Arizona Tax Court — 60 days from Board decision OR direct filing by December 15 (A.R.S. §42-16201, §42-16203) | DOR Form 82130R (residential) or 82130 (non-residential) |
| Tennessee | County BoE meets first business day of June; county-specific cutoffs (Davidson typically late spring, Shelby end of June, most others mid-June). SBOE: August 1 OR 45 days from CBoE notice, whichever is later (T.C.A. § 67-5-1412) | County Board of Equalization (CBoE) | SBOE Administrative Judge → discretionary State Board review → Chancery Court (60-day window under T.C.A. § 4-5-322) | Form SBOE-4 (state appeals); county-specific CBoE forms |
| Minnesota | LBAE meets April 1 - May 31 (Minn. Stat. §274.01); CBAE meets after second Friday in June (§274.14); Tax Court petition April 30 of year taxes payable (§278.01 Subd. 1) | Local Board of Appeal & Equalization (LBAE) — administrative track; or MN Tax Court (Regular or Small Claims §271.21) — judicial track (parallel) | County Board of Appeal & Equalization (CBAE) within administrative track; Minnesota Supreme Court from Tax Court Regular under §271.10 (Small Claims §271.21 decisions are final and not appealable) | Local CBAE forms; Tax Court petition (2026 Property Tax Petitions Booklet, mn.gov/tax-court) |
| Indiana | Form 130: June 15 of assessment year if Form 11 mailed before May 1; June 15 of year tax statements mailed if Form 11 mailed after April 30 (IC 6-1.1-15-1.1); Form 131: 45 days from PTABOA Form 115 determination | County PTABOA (preceded by mandatory informal preliminary conference with assessing official) | Indiana Board of Tax Review (IBTR) — Form 131 within 45 days; Indiana Tax Court — original tax appeal within 45 days of IBTR final ($120 fee) | Form 130 (PTABOA); Form 131 (IBTR) |
| Maryland | Tier 1 Supervisor (SDAT): 45 days from Notice of Assessment (§14-502); for 2026 Group 2 cycle, ≈ February 13, 2026. Tier 2 PTAAB: 30 days from supervisor's final notice (§14-509). Tier 3 Tax Court: 30 days from PTAAB order (§14-512) | Supervisor of Assessments (SDAT) — informal hearing | PTAAB → Maryland Tax Court (de novo, no filing fee) → Circuit Court (judicial review) | SDAT Notice-of-Assessment appeal form; PTAAB and Tax Court petition forms |
| State | Hidden lever | What it does |
|---|---|---|
| Texas | §25.25(c) 5-year lookback | Clerical and factual errors correctable up to 5 prior tax years with refunds + interest |
| California | §51(a)(2) Prop 8 review | When current FMV drops below factored base year value, request annual informal review through county assessor |
| Illinois | §16-185 PTAB rollover | Successful PTAB appeal carries forward through the rest of the general assessment period |
| New Jersey | Chapter 123 Common Level Range | Outside ±15% of municipal Director's Ratio = automatic adjustment under N.J.S.A. 54:3-22 |
| New York | 2026 100% Disabled Veterans Full Exemption | NEW for assessment rolls after Jan 2, 2026 — full primary-residence exemption |
| Florida | The two-rolls reality | Save Our Homes creates parallel just-value and assessed-value rolls; portability ($500K cap) often higher leverage than market-value appeals |
| Massachusetts | Residential Exemption (Ch. 59 §5C) | Local-option owner-occupant reduction up to 35% of average residential value (~17 RE municipalities; Boston FY 2026 saves $4,353.74) |
| Connecticut | §12-117a + §12-119 two-track Superior Court | §12-119 wrongful-assessment provides a 1-year fail-safe independent of BAA cycle |
| Pennsylvania | CLR substitution under 53 Pa.C.S.A. §8854 | When CLR is 15%+ below predetermined ratio, appeal substitutes CLR in math (Allegheny 2026 = 50.1% = ~50% reduction available) |
| Ohio | House Bill 126 (2022) | School-district counter-complaints sharply restricted; recent buyers face dramatically reduced upside-appeal risk |
| Georgia | CUVA (O.C.G.A. §48-5-7.4) | Conservation use land assessed at use value (typical 80-95% reduction); 10-year covenant |
| North Carolina | Schedule of Values method-prong (G.S. 105-317.1) | Most NC appeals lose by arguing only true value; the higher-success path is challenging the application of the county's adopted SOV — wrong neighborhood factor, wrong depreciation table, wrong building grade — which satisfies the "arbitrary or illegal method" prong |
| Virginia | §58.1-3984 three-year Circuit Court window | Most VA owners assume that missing the local BOE deadline ends the appeal universe. It doesn't — Circuit Court applications may be filed within three years from the last day of the tax year (most generous post-BOE window in this guide series). Parallel §58.1-3983.1 Tax Commissioner administrative track adds a 90-day fail-safe. |
| Michigan | MCL 211.27a(7) exempt-transfer list | Over 20 statutory categories of property transfers do NOT trigger the Proposal A uncapping event. Mishandled exempt-transfer claims (parent-to-child, trust restructure, LLC ownership change) produce surprise tax pop-ups of $2,000-$10,000+/year that compound for the duration of ownership. December BoR fail-safe under MCL 211.7cc(4) processes late-filed PRE applications retroactively for up to 3 prior years. |
| Washington | Budget-driven uniformity-equivalent advantage | WA's levy-based architecture means rates float to match district budgets rather than budgets following rates. The clear-cogent-and-convincing burden of proof under RCW 84.40.0301 is met more reliably via uniformity-equivalent (over-assessment relative to comparable parcels) than pure-value attacks. The 3-tier income-indexed Senior/Disabled/Veteran exemption (RCW 84.36.379-389, as amended by HB 1106 of 2025) provides substantial relief at progressive income tiers. |
| Arizona | LPV-vs-FCV binding analysis + class reclassification | Arizona's Proposition 117 LPV 5% cap means primary tax bills compute against LPV, not FCV. For long-tenured Class 3 owners with LPV materially below FCV, a successful FCV reduction can produce zero bill change. The higher-leverage move is class reclassification (Class 1 commercial 15.5% vs Class 3/4 residential 10% creates a 35.5% effective ratio gap) or LPV-binding analysis to identify whether FCV-attack appeals will flow to the bill at all. SBOE single-member panel for Class 3 / ≤$500K (Maricopa, Pima) is among the most accessible administrative forums in the country. |
| Tennessee | Classification-attack under T.C.A. § 67-5-801 | Most TN appeals argue value alone, but the residential-vs-commercial 15-point ratio differential (25% vs 40%) is structurally underused. Sevier County's 2023-2026 short-term-rental reclassification cycle and the Shelby County Assessor v. Elliott classification dispute illustrate. Greenbelt (T.C.A. §§ 67-5-1001 et seq.) is a third subspecies — present-use valuation delivers 80-95% reductions on qualifying ag/forest/open-space land |
| Minnesota | Tax Court Small Claims Division (Minn. Stat. §271.21) | Most owner-occupied residential properties qualify by jurisdiction (EMV under $300K, OR class 1a/1b homestead with one dwelling unit, OR class 2a agricultural homestead, OR homestead-classification denial); $150 filing fee, streamlined procedure, binding written judgment, decisions final and not appealable. Protective petition by April 30 of year taxes payable preserves judicial track while administrative remedies continue |
| Indiana | Circuit Breaker constitutional caps + IC 6-1.1-15-20 5% burden-shift | 1%/2%/3% caps (IN Const. Art. 10 §1) function as automatic bill ceilings regardless of value — for properties already at the cap, value reductions yield zero bill change (run headroom analysis before filing). The 5% burden-shift rule means assessor bears burden when assessment increases >5% YoY at PTABOA, IBTR, AND Tax Court; if neither party meets burden, value reverts to prior year |
| Maryland | Three-part architecture: Group/Area cyclic timing + Homestead Tax Credit caps + Tax Court de novo | FY 2026 Homestead Cap spread is 12-fold (Talbot 0% → Montgomery/Calvert 10%) — for owners whose cap is binding, value reductions may not flow to the bill at all. Maryland Tax Court (Tax-General §13-523) at Tier 3 is de novo with no filing fee; most homeowners stop at PTAAB and miss the de novo backstop. Reassessment-year filings (Year 1 of phase-in) compound through 3 years of phased-in installments |
Effective tax rate = annual property tax ÷ home market value. Significant within-state variation by county and school district; figures below are statewide medians.
| State | Median effective rate | Notable feature |
|---|---|---|
| Texas | ~1.6-1.8% | No state income tax; high property tax ratio |
| California | ~0.7-0.8% | Prop 13 acquisition-value system suppresses long-tenured rates |
| Illinois | ~2.1-2.3% | Among highest in U.S.; Cook County structurally distinct |
| New Jersey | ~2.2% | Highest in the U.S. |
| New York | ~1.3-1.7% | Massive locality variation (NYC vs. upstate, Long Island) |
| Florida | ~0.9% | No state income tax; below national median; SOH erodes effective rate over time |
| Massachusetts | ~1.1% | Prop 2½ aggregate cap; significant municipality variation |
| Connecticut | ~2.0% | Mill rates 6× range across municipalities (Hartford 68.95 vs Greenwich ~11) |
| Pennsylvania | ~1.5% | County and school district variation; CLR drift in stale-reassessment counties |
| Ohio | ~1.5% | School district levy burden + voted-millage variation |
| Georgia | ~0.9% | Below national median; metro Atlanta school-tax burden offset by senior exemptions |
| North Carolina | ~0.69% | One of the lowest nominal rates in the U.S.; no fractional ratio inflates the appearance of low rates |
| Virginia | ~0.81% | Locality-level system creates wide rate variation — Loudoun ~0.875%, Henrico ~0.85%, Fairfax/PWC ~$1.115/$100, Norfolk ~$1.25/$100, Richmond ~$1.20/$100 |
| Michigan | ~1.45% | Effective rate on taxable value (after Proposal A cap); long-tenured owners pay materially less than recent purchasers due to TV/SEV divergence |
| Washington | ~0.94% | Budget-driven (levy-based) — rates float to match district budgets; 1% statutory levy lid + voter-approved excess; significant variation across 39 counties |
| Arizona | ~0.61% | Two-value system (FCV/LPV) under Prop 117; nine-class assessment-ratio system; primary tax bills compute against LPV, which may run 20-40% below FCV for long-tenured Class 3 owners |
| Tennessee | ~0.66% | Among the lowest in the U.S.; no state income tax means property tax carries unique fiscal weight at the local level; classification-ratio architecture creates structural variation between residential and commercial |
| Minnesota | ~1.1% | Class-rate system converts EMV to tax capacity by use category; owners in the Homestead Market Value Exclusion phase-down zone ($95K-$517,200 EMV) see partial offset of EMV reductions |
| Indiana | ~0.85% | Constitutional Circuit Breaker caps gross AV bills at 1% homestead / 2% other residential / 3% other property — automatic bill ceilings regardless of nominal effective rate; SEA 1 of 2025 phaseout of Standard Homestead Deduction (2025-2030) is the most active reform variable |
| Maryland | ~1.08% | State-administered (SDAT) on 3-year cyclic Group/Area rotation; phased-in formula staggers reassessment increases over 3 tax years; locally-set Homestead Tax Credit caps year-over-year growth (FY 2026: Talbot 0% → Montgomery 10%, 12-fold spread); state property tax rate FY 2026 is $0.112/$100 |
If you've received a notice and are wondering if you should appeal, start with your state's cornerstone — each one has a "Should you appeal?" section with a state-specific red-flag checklist.
For mechanics that work the same way (or instructively differently) across states, see the topic explainers.
The Property Tax Desk Editorial Team