What Is Property Tax Appeal?

A property tax appeal is the formal legal process of challenging the value your county has assigned to your property. The process varies by state but generally follows a similar pattern: you receive your assessment notice, gather evidence showing the value is too high, file paperwork by the deadline, and present your case at a hearing or submit it in writing. The most common basis for an appeal is that the assessed value exceeds market value. You prove this by presenting comparable sales, which are recent sales of similar properties in your area that sold for less than what the county says your property is worth. Other grounds for appeal include unequal appraisal (your property is assessed higher than similar properties that were not recently sold), incorrect property data (wrong square footage, bedroom count, or condition), and in some states, issues with the assessment methodology itself. The appeal process is a legal right in every state. It is designed to be accessible to homeowners without requiring a lawyer or tax consultant, though professional help is available. Success rates vary by jurisdiction but nationally, homeowners who appeal receive a reduction approximately 40% to 60% of the time. The key factor is the quality of evidence, not the complexity of your argument. Clear comparable sales data is more persuasive than lengthy written arguments.