Property tax is a rate multiplied by a value. You can't appeal the rate: local governments set it in their budgets. What you can appeal is the value the assessor put on your home. Assessors value thousands of homes at once with computer models, so mistakes are common, and a home that is valued too high pays too much every year until someone fixes it.
Appeals are only accepted during a short window, usually starting when assessment notices are mailed. In many states it is 30 to 45 days after the notice date; in others it is a fixed date such as April 1 or March 1. If you miss it, you normally have to wait a year. Find your state on the deadline table, then check the date printed on your notice.
Your notice shows the market value the assessor gave your home and, in many states, a separate assessed or taxable value. Next, look up your property record card on the assessor's website. Check every line: living area in square feet, number of bedrooms and bathrooms, finished basement, garage, pool, lot size, year built and condition. A record that lists a bathroom you don't have or 300 extra square feet is the easiest appeal to win, and assessors often fix clear errors without a hearing.
Use our 10-point record card checklist.
Boards decide on market value: what a willing buyer would have paid on the valuation date your state uses. The best evidence is recent sales of similar homes near yours.
Other useful evidence: the price you paid if you bought recently in a normal sale, a recent appraisal, photos of defects, and written repair estimates for things like a failing roof or foundation.
In some states you can also argue that your home is assessed higher than similar homes, even if its market value is right. See unequal appraisal.
Many assessors will review a value informally before or during the appeal window. A short call or meeting with your evidence can settle the case in minutes. If you agree on a new value, get it in writing, and don't let an informal talk make you miss the formal deadline.
Use the official form for your state or county. Fill in the value you think is right, attach a short letter and copies of your evidence, and keep proof of the date you filed: an online confirmation, a certified mail receipt or a stamped copy. Our state pages have a free appeal letter you can download as a PDF or Word file.
Hearings are usually short, often 10 to 15 minutes, and informal. Bring copies for every board member. Present your strongest point first and keep to the value of the home. Saying the tax is too high or that you can't afford it doesn't change a value; a list of lower sales does. In most states the assessment starts out presumed correct, so it is up to you to show it is wrong.
Most states have a second level: a state board, a tax tribunal or a court, often with a short deadline of 30 days or so after the first decision. Read the decision letter for the date.
Homestead, senior, veteran and disability exemptions lower your taxable value without any appeal. You usually apply once. Each state guide lists the main ones. If you have never applied, start there.
You can handle a typical home appeal yourself. Tax consultants and lawyers often work for a share of the first year's savings, which can make sense for a high-value home or a complicated case. Read the agreement carefully, and be wary of mailers that charge an upfront fee for something you can do free.
Ready to file? Open your state guide for the deadline, the board, the forms and a free appeal letter.
Choose your state