Official State Appeal Forms

No uniform state form — written protest to the county Board of Equalization

File with: County Board of Equalization

Next level: Circuit Court

Deadline: 30 days from the written notice of valuation (County Board of Equalization)

Appeal form issued by your borough/city assessor

File with: Local Board of Equalization

Next level: State Assessment Review Board

Deadline: 30 days from the date your assessment notice was MAILED — appeal to the assessor

Petition for Review of Valuation — DOR Form 82130

File with: County Assessor

Next level: State Board of Equalization / Tax Court

Deadline: 60 days after the notice of value to the assessor — filed in the VALUATION year, one year ahead of the tax year

Appeal to the County Board of Equalization (petition via county clerk)

File with: County Board of Equalization

Next level: County Court then Circuit Court

Deadline: Third Monday in August — August 17, 2026 to apply to the County Board of Equalization

Application for Changed Assessment — Form BOE-305-AH

File with: County Assessment Appeals Board / Clerk of the Board

Next level: Superior Court

Deadline: July 2 – November 30 (most counties); September 15 in 11 counties (Alameda, Alpine, Inyo, Kings, Mono, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, Ventura)

Notice of Protest to the Assessor (no statewide form)

File with: County Assessor, then County Board of Equalization

Next level: Board of Assessment Appeals / District Court

Deadline: June 8 for the 2026 protest season (real property protest to the assessor); June 1 from 2027 onward

Written appeal to the town Board of Assessment Appeals (some towns use a form)

File with: Town Board of Assessment Appeals

Next level: Superior Court

Deadline: February 20 — or March 20 in any town whose assessor took a grand-list extension (Board of Assessment Appeals)

Appeal form issued by your county Board of Assessment Review

File with: County Board of Assessment Review

Next level: Superior Court

Deadline: Set per county — New Castle: March 14; Kent: last working day in January (Jan 30, 2026, 5pm, no postmark); Sussex: March 15

First-Level Assessment Appeal Application

File with: Office of Tax and Revenue (OTR)

Next level: Real Property Tax Appeals Commission (RPTAC)

Deadline: April 1 — first-level petition to the Office of Tax and Revenue (NOT directly to RPTAC)

Petition to the Value Adjustment Board — Form DR-486

File with: County Value Adjustment Board (Clerk of Court)

Next level: Circuit Court

Deadline: 25 days from TRIM notice (typically mid-September)

Appeal of Assessment — Form PT-311A

File with: County Board of Tax Assessors

Next level: Board of Equalization / Superior Court

Deadline: 45 days from assessment notice

County appeal form (e.g., Honolulu BFS-RP-P-51)

File with: County Board of Review

Next level: Tax Appeal Court

Deadline: Varies by county — Honolulu: January 15; Maui & Hawaii County: April 9; Kauai: December 1–31 of the PRECEDING year

Appeal to the County Board of Equalization (county form)

File with: County Board of Equalization

Next level: Board of Tax Appeals / District Court

Deadline: 4th Monday in June — Monday June 22, 2026, by close of county business hours

Board of Review complaint (county), then PTAB petition

File with: County Board of Review

Next level: Property Tax Appeal Board (PTAB) / Circuit Court

Deadline: 30 days from PUBLICATION of the assessment list outside Cook County; per-township dates in Cook

Taxpayer's Notice to Initiate an Appeal — Form 130

File with: County Assessor / PTABOA

Next level: Indiana Board of Tax Review

Deadline: June 15 — of the assessment year if Form 11 was mailed before May 1, otherwise of the year taxes are payable

Petition to the local Board of Review

File with: Local/County Board of Review

Next level: Property Assessment Appeal Board / District Court

Deadline: April 2 – April 30, 2026 (Board of Review) — you cannot file before April 2

Payment-Under-Protest form or Equalization Appeal

File with: County Appraiser / Board of County Commissioners

Next level: Board of Tax Appeals (BOTA)

Deadline: 30 days from the mailing of your notice (equalization appeal), OR pay under protest — Dec 20, 2026 for the second route

Appeal to the PVA, then the local Board of Assessment Appeals

File with: County Board of Assessment Appeals

Next level: Kentucky Board of Tax Appeals

Deadline: One workday AFTER the open inspection period closes — May 19, 2026 on the standard calendar (PVA conference required first)

Appeal to the Board of Review — Form 3101

File with: Parish Board of Review

Next level: Louisiana Tax Commission

Deadline: During the 15-day open-rolls window (between Aug 15 and Sep 15) — complaint to the parish Board of Review at least 7 days before its hearing; Orleans: within 3 business days of the last exposure date

Abatement application to municipal assessors

File with: Municipal Assessors

Next level: County Commissioners / State Board of Property Tax Review

Deadline: 185 days from commitment for the assessor abatement; then 60 days from denial to the Board of Assessment Review

Appeal to the Supervisor of Assessments (SDAT)

File with: SDAT Supervisor of Assessments

Next level: Property Tax Assessment Appeals Board (PTAAB) / Tax Court

Deadline: 45 days from your notice; 60 days for new owners; or a Petition for Review by January 1 in an off-cycle year

Application for Abatement — State Tax Form 128

File with: Local Board of Assessors

Next level: Appellate Tax Board (ATB)

Deadline: Due date of the first installment of your ACTUAL tax bill — February 1 only in quarterly-billing municipalities

Petition to the Board of Review — Form L-4035

File with: Local Board of Review

Next level: Michigan Tax Tribunal

Deadline: March Board of Review (required first step for residential); Michigan Tax Tribunal by July 31 (residential) / June 1, 2026 (commercial-industrial)

Appeal to the local/county Board of Appeal and Equalization

File with: Local & County Board of Appeal and Equalization

Next level: Minnesota Tax Court

Deadline: Local Board of Appeal and Equalization (April 1 – May 31) first; Tax Court petition by April 30

Appeal to the County Board of Supervisors (Board of Equalization)

File with: County Board of Equalization

Next level: Circuit Court

Deadline: First Monday in August — August 3, 2026 (objection at the County Board of Supervisors' August meeting)

Appeal to the County Board of Equalization, then Complaint for Review of Assessment

File with: County Board of Equalization

Next level: State Tax Commission of Missouri

Deadline: Second Monday in July — July 13, 2026 (County Board of Equalization)

Request for Informal Classification and Appraisal Review — Form AB-26

File with: Montana Dept. of Revenue

Next level: Montana Tax Appeal Board

Deadline: 30 days from the date on your notice; in an intervening year with no new notice the deadline is June 1

Property Valuation Protest — Form 422

File with: County Board of Equalization

Next level: Tax Equalization and Review Commission (TERC)

Deadline: June 1 – June 30, 2026 — filed with the county CLERK on Form 422

Appeal to the County Board of Equalization

File with: County Board of Equalization

Next level: State Board of Equalization

Deadline: January 15 for the FOLLOWING fiscal year — Thursday January 15, 2026 (no rollover in 2026)

Abatement application to the municipality (by March 1)

File with: Municipal Assessors

Next level: Board of Tax and Land Appeals (BTLA) / Superior Court

Deadline: March 1 following the FINAL tax bill (abatement to the municipality); BTLA or Superior Court — not both — by September 1

Petition of Appeal — Form A-1

File with: County Board of Taxation

Next level: New Jersey Tax Court

Deadline: April 1 (County Board of Taxation); May 1 after a revaluation or reassessment; January 15 in Burlington, Gloucester and Monmouth

Protest to the County Assessor / Protests Office

File with: County Assessor

Next level: County Valuation Protests Board

Deadline: The later of April 1 or 30 days after the Notice of Value was mailed — petition filed with the county ASSESSOR

Complaint on Real Property Assessment — Form RP-524

File with: Local Board of Assessment Review (Grievance Day)

Next level: Small Claims (SCAR) / Article 7

Deadline: Grievance Day (4th Tuesday in May for most municipalities); New York City is excluded — March 1 / March 15

Appeal to the County Board of Equalization and Review

File with: County Board of Equalization and Review

Next level: NC Property Tax Commission

Deadline: Before the County Board of Equalization and Review adjourns — a county-specific date, not a 30-day clock

Appeal to the local/county Board of Equalization

File with: Local & County Board of Equalization

Next level: State Board of Equalization

Deadline: Local board in April (cities: first 15 days), then county board June 1–10, 2026 — there is no 30-day-from-notice rule

Complaint Against the Valuation of Real Property — DTE Form 1

File with: County Board of Revision

Next level: Board of Tax Appeals / Common Pleas Court

Deadline: March 31 (County Board of Revision)

Appeal to the County Board of Equalization

File with: County Board of Equalization

Next level: District Court

Deadline: 30 days from notice to the county ASSESSOR (Form 974), then 15 days from that decision to the County Board of Equalization (Form 976)

Petition to the Property Value Appeals Board (PVAB)

File with: County Property Value Appeals Board

Next level: Magistrate Division, Oregon Tax Court (within 30 days of the PVAB order)

Deadline: December 31 (petition the county Property Value Appeals Board)

Appeal to the county Board of Assessment Appeals (county form)

File with: County Board of Assessment Appeals

Next level: Court of Common Pleas

Deadline: September 1 (County Board of Assessment Appeals); a county may set an earlier date, but no earlier than August 1

Account/appeal filed with the local Tax Assessor

File with: Local Tax Assessor, then local Board of Assessment Review

Next level: Superior Court

Deadline: On or before November 15 — and not less than 90 days after the first tax payment is due (RIGL 44-5-26)

Written appeal to the County Assessor

File with: County Assessor, then County Board of Assessment Appeals

Next level: Administrative Law Court

Deadline: 90 days from the date the assessor mailed your notice — and in a NO-NOTICE year you may appeal in writing at any time

Appeal to the local/county Board of Equalization

File with: Local & County Board of Equalization

Next level: Office of Hearing Examiners / Circuit Court

Deadline: March 12, 2026 — written appeal to the LOCAL board of equalization (postmark counts)

Appeal to the County Board of Equalization

File with: County Board of Equalization

Next level: State Board of Equalization

Deadline: County board convenes June 1 and sets its own filing deadline — confirm with your assessor (Shelby convenes May 1)

Notice of Protest — Form 50-132

File with: Appraisal Review Board (ARB)

Next level: District Court / SOAH / binding arbitration

Deadline: May 15 (or 30 days after notice, whichever is later)

Appeal to the County Board of Equalization

File with: County Board of Equalization

Next level: Utah State Tax Commission

Deadline: The LATER of September 15 or 45 days from your valuation notice (County Board of Equalization)

Grievance to the town Lister/Assessor, then Board of Civil Authority

File with: Board of Civil Authority

Next level: State Appraiser / Superior Court

Deadline: 14 days from the grievance result to the Board of Civil Authority; then 30 days from the BCA decision to the State Appraiser

Appeal to the Commissioner of the Revenue / local Board of Equalization

File with: Local Board of Equalization

Next level: Circuit Court

Deadline: Set by your locality for the Board of Equalization — there is no statewide BOE deadline; circuit court is the later of 3 years from the last day of the tax year or 1 year from the assessment

Petition to the County Board of Equalization — Form REV 64 0075

File with: County Board of Equalization

Next level: State Board of Tax Appeals

Deadline: July 1, or 30 days after the notice of value was mailed — whichever is later (County Board of Equalization)

Appeal to the County Board of Equalization and Review

File with: County Board of Equalization and Review

Next level: Office of Tax Appeals / Circuit Court

Deadline: February 20, 2026 — written protest; hard outer deadline March 31, 2026 to the Office of Tax Appeals

Objection to Real Property Assessment — Form PA-115A

File with: Local Board of Review

Next level: Circuit Court / DOR

Deadline: Notice of intent at least 48 hours before the Board of Review's first meeting, plus Form PA-115A within its first two hours

Appeal to the County Board of Equalization

File with: County Board of Equalization

Next level: State Board of Equalization

Deadline: Within 30 days of the assessment schedule date or postmark — filed with the county ASSESSOR, not the board