Rob Hartley

Founder, AppealDesk · February 19, 2026

How to Appeal Property Taxes Without Going to a Hearing

Updated February 2026 · 9 min read

Why a Hearing Isn't Always Required

When homeowners hear the word "appeal," they picture a formal hearing: a panel of board members, a timer, an opposing argument from the assessor's office. That formal stage does exist in every state, but it is rarely the first (or only) step in the process.

Nearly every jurisdiction in the country offers some version of an informal review before the formal hearing. During the informal stage, a county or district appraiser reviews your evidence, compares it to their records, and makes a recommendation. If you and the appraiser agree on a revised value, the case is closed. You never appear before a board.

The informal review exists because it benefits everyone. Boards of review have limited hearing slots. Counties save staff time. Homeowners avoid the inconvenience of scheduling a hearing during work hours. The result: most counties actively encourage written submissions and will resolve your case without a hearing if the evidence supports it.

If you have been putting off your appeal because you dread the hearing, know this: you may never need one. A well-organized evidence packet submitted in writing is often all it takes.

How the Informal Review Process Works

The specifics vary by state and county, but informal reviews generally follow the same pattern:

• You file a notice of appeal (or protest, in Texas) within the deadline shown on your assessment notice.
• You submit evidence supporting a lower value. This typically includes comparable sales, photos of condition issues, and a cover letter explaining your argument.
• An appraiser reviews your submission. They compare your comps against theirs and check for errors in the property record.
• You receive a written offer or decision. If both sides agree, the assessed value is adjusted. If not, you still have the right to request a formal hearing.

In states like Texas, you can check a box on your protest form to submit evidence by affidavit. The Appraisal Review Board (ARB) reviews your documents without you in the room. In Illinois, Cook County accepts online evidence uploads through their Board of Review portal. In New Jersey, you can file entirely through the state's online system.

State-by-State Informal Review Options

The table below covers the ten largest states by population and shows whether an informal (written) review is available, whether online filing is supported, and the name of the review board that handles appeals.

For deadlines and step-by-step filing instructions in your state, visit our property tax appeal deadlines guide or check your assessment notice walkthrough.

What to Include in a Written Submission

A written appeal lives or dies on the quality of your evidence. Because you won't be in the room to explain context or answer follow-up questions, every piece of your argument needs to be clearly documented on paper (or screen). Here is what to include:

1. Comparable Sales Analysis

This is the single most persuasive piece of evidence in any property tax appeal. Include 3–5 recent sales of similar homes in your area that sold for less than your assessed value. Each comp should show the sale price, sale date, square footage, lot size, year built, and distance from your property. The closer the match, the stronger your case. For a deeper dive, see our guide on how to find comparable sales.

2. Cover Letter With Your Argument

A concise appeal letter ties your evidence together. State your current assessed value, your requested value, and the basis for the reduction (comparable sales, condition issues, or errors in the property record). Keep it factual. Avoid emotional arguments about tax burden or affordability. Reviewers respond to data, not frustration.

3. Property Record Corrections

Check your county's property record card for errors: wrong square footage, incorrect bedroom or bathroom count, a finished basement that is actually unfinished, or an extra garage bay that does not exist. Factual errors are the easiest wins in any appeal because the assessor cannot dispute them.

4. Photos and Condition Documentation

If your home has deferred maintenance, an aging roof, foundation issues, or outdated systems, include dated photos and any repair estimates. These factors reduce market value but are often invisible in the assessor's model.

Three States Where Written Submission Is Especially Effective

Texas: File by Affidavit, Skip the ARB Hearing

Texas is one of the most appeal-friendly states for homeowners who want to avoid a hearing. When you file your protest (the Texas term for an appeal), you can elect to submit evidence by affidavit. The Appraisal Review Board reviews your documents, compares them to the appraisal district's evidence, and issues a ruling. Many Texas homeowners receive reductions without ever speaking to anyone. If you disagree with the result, you can still request an in-person hearing or escalate to binding arbitration.

Illinois (Cook County): Upload Evidence Online

Illinois homeowners in Cook County can file their entire appeal online through the Board of Review portal. You upload your comparable sales, photos, and supporting documents, and the board reviews everything digitally. The process is designed to handle volume (Cook County processes tens of thousands of appeals each cycle), so written submissions are the norm, not the exception.

New Jersey: Online County Tax Board Filing

New Jersey allows homeowners to file appeals with their County Tax Board through an online system. You submit your evidence, pay a small filing fee, and the board reviews your case. Many counties in New Jersey resolve the majority of appeals at the informal level, especially when the homeowner provides strong comparable sales data.

What If Your Written Submission Is Denied?

A denial at the informal stage is not the end of the road. In every state, you retain the right to a formal hearing before a review board. Think of the informal review as a free first attempt: if it works, you save time. If it doesn't, you lose nothing and can still present your case in person.

If you do end up at a formal hearing, the same evidence packet you submitted in writing will serve as your presentation materials. For a full walkthrough of what to expect, see our guide on what happens at a property tax hearing.

The important point: filing a written appeal does not prevent you from attending a hearing later. It simply gives you an earlier, lower-effort opportunity to win a reduction.

You Don't Need a Lawyer or an Appraiser Either

The idea that you need professional help to appeal is one of the biggest myths in property tax. You do not need a lawyer, and you do not need a formal appraisal. What you need is organized evidence: comparable sales that show your home is overvalued, documentation of any condition issues, and a clear written argument. The appeal process was designed for homeowners to use on their own.

For a complete overview of the DIY process, see our comprehensive guide to appealing property taxes.

Frequently Asked Questions