Key Property Tax Appeal Dates

March 2020 – April 2020

Effective property tax appeal representation and pre-acquisition due diligence analyses have never been more critical for owners and prospective buyers of commercial and industrial real estate. Many property owners have experienced dramatic increases in their property tax liability in the past few years and have found themselves at a competitive disadvantage relative to similar properties.


Upcoming appeal deadlines that are quickly approaching are detailed below. In most cases, protests must be filed 30 days after the jurisdiction issues the notice of proposed assessment, or the values become final, and appeal rights are lost.

Alabama

Appeal Deadline: May 31

Notes: Rolling deadlines for RE value issuance, use caution when requesting or retrieving RE values.

Ryan Contact: Adam Travis

Arizona

Appeal Deadline: April 24

Notes: Long interval between Assessment Date (1/1) and Tax Due date (11/1). Information is available by website. There is technically an 11 month lapse from lien date and tax due date for RE; for instance, the tax year 2019 date of valuation is 1/1/2018, but the lien date is actually 1/1/2019. Contact restrictions for Maricopa County.

Ryan Contact: Richard Fogarty

Colorado

Appeal Deadline: June 1

Notes: New Construction enrolled annually

Ryan Contact: Michelle Tarbell

DC

Appeal Deadline: April 1

Notes: Income and Expense Forms are required for most commercial real estate. Forms must be filed by April 15, and the penalty is equal to 10% of taxes due for non-compliance. Penalties can be difficult to get removed.

Ryan Contact: Grant Steinhauser

Georgia

Appeal Deadline: May–August

Notes: RE values are online; do not call or fax counties for RE Value information.

Ryan Contact: Rupam Banerjee

Hawaii

Appeal Deadline: April 9

Notes: These deadlines ONLY apply to the following counties: Hawaii (the big island) and Maui.

Ryan Contact: Keith Jameson

Idaho

Appeal Deadline: June 22

Notes: n/a

Ryan Contact: Hannah Eveleth

Indiana

Appeal Deadline: June 15, 2019

Notes: Annual Trending between Reassessments; Assessment Notice Issue & Asessment Year Received varies per County; Level III requirement to be a tax rep.

Ryan Contact: Harry Hamilton

Iowa

Appeal Deadline: April 30

Notes: Assessed every odd-numbered year.

Ryan Contact: Zachary Homyk

Kentucky

Appeal Deadline: May 21

Notes: n/a

Ryan Contact: Dwayne Vaughn

Michigan

Appeal Deadline: May 31

Notes: Properties classified Commercial or Industrial can appeal directly to the Michigan Tax Tribunal by May 31 (June 1 this year as May 31 falls on a Sunday). Properties classified Residential must first appeal to the local March Board of Review. March Board of Review dates vary by jurisdiction; date listed on assessment is the best indicator of appeal deadline.

Ryan Contact: Mikki Silvey

Minnesota

Appeal Deadline: April 30

Notes: Assessment Notice Issue Date varies by jurisdiction; date listed is the best selected date.

Ryan Contact: Tony Feffer

Montana

Appeal Deadline: June 1

Notes: Assessment notices mailed by county in the spring. Appeal deadline is 30 days from Assessment mailing date. State reassessment is every two-years, last performed in 2019.

Ryan Contact: Matt Selling

Nebraska

Appeal Deadline: June 30

Notes: n/a

Ryan Contact: Ethan Horn

New Jersey

Appeal Deadline: April 1

Notes: RE Assessment ratios (AR) change every year and from jurisdiction to jurisdiction. Website does not update re-eval year appropriately. If county is in re-eval = AR is 100%; non re-eval year = AR change each year. Use caution.

Ryan Contact: Andrew Sinclair

New Mexico

Appeal Deadline: April 15

Notes: Assessment Notices must be mailed by April 1, Appeal deadline is 30 days following mailing.

Ryan Contact: Matt Poling

New York

Appeal Deadline: May 20

Notes: Short interval between Assessment Date and Tax Due Date (6mos); BPP not taxable (ad valorem). The RE Assessment Ratio (AR) for New York City (NYC) jurisdictions is always 45%. All other jurisdictions vary by year and by jurisdiction. If jurisdiction is in a re-eval year = AR is 100%; non-re-eval year = AR varies by year and jurisdiction. Use Caution.

Ryan Contact: Quynn D’ Aquila

Oklahoma

Appeal Deadline: April 1

Notes: Annual assessment certification process used.

Ryan Contact: Micha Breen

Tennessee

Appeal Deadline: June 1
Notes: n/a
Ryan Contact: Caitlyn Milks

Texas

Appeal Deadline: May 15

Notes: All Value and Tax Information is available by website.

Ryan Contact: Jaime Sieffert

Vermont

Appeal Deadline: May 29

Notes: ONLY have 14 days from the issue of notices to the appeal deadline.

Ryan Contact: John O'Connor

Virginia

Appeal Deadline: April 1

Notes: Local Option for Lien Date of January 1 or July 1.

Ryan Contact: Michael Owen

Wisconsin

Appeal Deadline: May 8

Notes: Assessment release dates and RE deadlines vary. Deadlines typically in May–July.

Ryan Contact: Ryan Miller

Wyoming

Appeal Deadline: May 1

Notes: Assessment Notices mailed in the Spring Deadline are 30 days from mailing.

Ryan Contact: Matt Selling