Rob Hartley

Founder, AppealDesk · February 9, 2026

How to Appeal Your Property Taxes: The Complete Guide (2026)

Updated February 2026 · 18 min read

Why You Should Appeal (Even If You’re Not Sure)

Every year, county assessors estimate the value of millions of properties. They’re working with mass appraisal models, incomplete data, and tight deadlines. Mistakes are not the exception — they’re the norm.

The National Taxpayers Union Foundation estimates that 30–60% of all properties in the U.S. are overassessed. That means your county thinks your home is worth more than it actually is, and you’re paying taxes on a phantom number.

Here’s the kicker: the system is designed so that you have to catch the mistake yourself. Your county won’t voluntarily lower your assessment. But when homeowners do appeal, research from the Lincoln Institute of Land Policy shows they win reductions roughly 40–60% of the time, depending on the jurisdiction.

Even a modest 10% reduction on a $350,000 home with a 1.5% tax rate saves $525 per year. That’s not a one-time savings — it compounds. Over five years, that’s $2,625 back in your pocket. Over ten years, $5,250. And in most states, once your assessment is lowered, it stays low until the next reassessment cycle. For the full breakdown on whether appealing justifies the effort, see our analysis of whether appealing property taxes is worth it.

Step 1: Understand What You’re Actually Being Taxed On

Before you can argue that your assessment is too high, you need to understand how your property tax bill is calculated. It comes down to a simple formula:

The assessed value is what the county says your home is worth for tax purposes. The tax rate (also called the millage rate) is set by your local government. You can’t change the tax rate, but you can challenge the assessed value.

Your annual notice of assessment is the document that tells you what your county thinks your home is worth. This is the number you’re appealing. It arrives by mail (and increasingly online) at a different time in each state — January in some places, May or August in others.

Step 2: The Assessment Ratio Trick Most Guides Skip

Here’s where most property tax guides fail you. They tell you to compare your assessed value to your home’s market value, and if the assessed value is higher, you should appeal. That’s true in some states — but dangerously wrong in others.

The missing piece is the assessment ratio. As defined by IAAO mass appraisal standards, many states don’t tax you on 100% of your home’s market value. They tax you on a percentage of it:

For example, in Tennessee the assessment ratio for residential property is 25%. So if your home has a market value of $400,000, your assessed value should be $100,000. In Georgia, it’s 40%. In South Carolina, it’s just 4%.

This matters because if you live in Tennessee and your assessment notice shows an assessed value of $110,000, you can’t just compare that to your home’s market value of $400,000 and think everything is fine. You need to reverse the math:

States that assess at 100% of market value (like California, Texas, and Florida) make this comparison straightforward. But in ratio states, you have to do the division. If you skip this step, you might miss a legitimate appeal — or file one that doesn’t hold up.

Not sure what ratio your state uses? See our assessment ratios by state guide for every state’s percentage with worked examples, check your state’s property tax appeal guide, or use our overassessment calculator to see if your numbers add up.

Step 3: Gather Your Evidence

An appeal without evidence is just a complaint. The strongest appeals are built on data, and the most important data point is comparable sales — recent sales of similar homes in your area.

For a complete breakdown of what evidence review boards accept (and what they ignore), see our guide on what evidence you need for a property tax appeal.

Here’s what assessors and appeals boards actually look at:

Comparable Sales (Most Important)

Find 3–5 homes that sold recently (within the last 6–12 months) near your property that are similar in size, age, condition, and features. If those homes sold for less than what the county says yours is worth, that’s your strongest argument. For a detailed walkthrough of where to find comps and how to evaluate them, see our guide on how to find comparable sales for your appeal.

“Similar” means: within 20% of your square footage, same general neighborhood, comparable lot size, same number of bedrooms and bathrooms, and similar year built. The closer the match, the stronger the comp.

Property Condition Issues

Does your home have foundation problems, an aging roof, outdated systems, or deferred maintenance? The assessor’s model probably doesn’t know about these. Document them with photos and repair estimates.

Assessment Errors

Check your property record card (available from the assessor’s office or website). Errors are more common than you’d think: wrong square footage, an extra bathroom that doesn’t exist, a garage listed as finished living space, or an incorrect lot size. Any factual error strengthens your case.

Negative Location Factors

Is your home next to a busy road, commercial property, power lines, or in a flood zone? These factors reduce market value but often aren’t captured in mass appraisal models.

For a full breakdown of free and paid tools for finding comps, analyzing assessments, and building your case, see our Best DIY Property Tax Appeal Tools guide. If you want to handle the entire appeal process yourself, check out our comprehensive DIY property tax appeal guide with step-by-step instructions.

Step 4: File Your Appeal Before the Deadline

Every state has an appeal deadline, and missing it means waiting an entire year. Deadlines vary dramatically:

Don’t see your state? Our complete 2026 deadline guide covers all 50 states with specific dates, filing methods, and what happens if you miss yours. Or find your state’s appeal guide page.

Most states offer multiple filing methods: online portals, mail, email, or in-person at the assessor’s office. Online filing is almost always the fastest. Some counties, like Harris County, TX, have fully digital processes. Others still require a paper form and a stamp.

Step 5: The Appeal Process (What Actually Happens)

In most states, a property tax appeal follows a two- or three-level process. You start at the lowest level and escalate if you’re not satisfied.

Level 1: Informal Review

Many counties offer an informal review where you discuss your assessment directly with an appraiser from the assessor’s office. This is a conversation, not a hearing. You present your comparable sales, point out any errors, and see if the appraiser agrees to a reduction.

Informal reviews resolve a surprising number of cases. In Texas, roughly 85% of protests are settled at the informal stage without ever going to a formal hearing. Don’t skip this step.

Level 2: Formal Hearing

If the informal review doesn’t resolve your case, you’ll attend a formal appeal hearing before a review board. Depending on your state, this might be called:

• Appraisal Review Board (ARB) — Texas
• Board of Equalization (BOE) — Georgia, Tennessee, California
• Board of Revision (BOR) — Ohio, Pennsylvania
• Value Adjustment Board (VAB) — Florida
• Assessment Review Commission — New York

The hearing is typically 10–20 minutes. You present your evidence, the assessor’s office presents theirs, and the board decides. It’s not a courtroom — it’s usually a conference room with a few board members. You don’t need a lawyer. For a detailed walkthrough of what to expect, see our guide to property tax appeal hearings.

Level 3: Further Appeals

If you disagree with the board’s decision, most states allow you to escalate to a state-level board, binding arbitration, or district court. Very few appeals go this far. If your evidence is solid, you’ll typically get a fair result at Level 1 or 2.

Step 6: What to Say at Your Hearing

If your appeal goes to a formal hearing, here’s a script that works:

Keep it factual and polite. Boards hear hundreds of appeals. The ones that win are organized, evidence-based, and concise. The ones that lose are emotional arguments without data.

Need help writing your appeal? Our property tax appeal letter templates include ready-to-use templates for general appeals, factual error corrections, and Texas protests.

How Long Do the Savings Last?

This is the part that makes the math compelling. A successful appeal doesn’t just save you money this year. In most states, your reduced assessment stays in place until the next reassessment cycle, which can be anywhere from 1 to 10 years depending on where you live.

In states like Tennessee and Pennsylvania, a single successful appeal can save you thousands over the full cycle. Even in annual-assessment states like Texas, establishing a lower baseline makes future appeals easier.

State-by-State Terminology: Appeal vs. Protest vs. Grieve

One thing that confuses homeowners: different states call the same process different things.

• Most states call it an “appeal”
• Texas calls it a “protest” — you file a property tax protest with your county’s appraisal district
• New York calls it a “grievance” — you “grieve” your assessment with the Board of Assessment Review

The process is essentially the same everywhere: you challenge the assessed value, present evidence, and a board decides. Don’t let the vocabulary trip you up.

Do I Need a Lawyer? (Probably Not)

For most residential property tax appeals, no. The process is designed for homeowners to navigate without legal representation. Boards expect to see regular people, not attorneys.

A lawyer or tax consultant makes sense if:

• Your property is valued over $1 million
• It’s a commercial or investment property
• You’re appealing to a state-level board or court (Level 3)
• Your county has a complex or adversarial process

For a typical single-family home, all you really need is good evidence, organized into a clear packet. The $300–$500 a tax consultant charges can easily exceed your first year of savings on a modest reduction. For a full breakdown of every option and what it costs, see our guide on how much a property tax appeal costs.

Want to see how the options compare? Read our AppealDesk vs. hiring a tax attorney breakdown, or see all 7 appeal services compared.

Don’t Forget Your Homestead Exemption

Before you file an appeal, make sure you’ve claimed your homestead exemption. This is free money that many homeowners leave on the table.

A homestead exemption reduces your taxable value by a fixed amount (or caps annual increases) if the property is your primary residence. According to the Lincoln Institute’s Significant Features of the Property Tax database, the exemption value varies significantly: in Texas, the homestead exemption knocks $100,000 off your assessed value for school district taxes. In Florida, it’s $50,000. In Georgia, it varies by county but typically saves $300–$700 per year.

You only need to file for it once, and it stays in effect as long as you live there. If you haven’t claimed yours, do that first — then file your appeal for additional savings.

For a complete list of every exemption type — homestead, senior, veteran, disability, and more — see our property tax exemptions guide. Seniors 65+ should also check our senior exemptions by state guide for state-specific freezes and deferrals.

Quick-Start Checklist

Here’s everything you need to do, in order. Use our interactive appeal checklist to track your progress.

The Bottom Line

Property tax appeals are one of the few places where individual homeowners can push back against a government assessment and win. The process is straightforward, the success rates are high, and the savings compound for years.

The only thing that can’t be undone is a missed deadline. If you think your assessment is too high, start now.

Not sure where to start? Read our 9 best ways to lower your property taxes, check the latest appeal success rate data, or see how the top appeal services compare.