Property Tax Appeal Deadlines

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

March 31 (County Board of Revision)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

45 days from assessment notice

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

45 days from assessment notice

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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)

45 days from assessment notice

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

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

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

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

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

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

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

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

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

45 days from assessment notice

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

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

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

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

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

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

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