| STATE |
FILING DEADLINE |
APPEAL DEADLINE |
| Alabama |
31-Dec |
Within 10 days of final publication of assessment notice |
| Alaska |
Usually Feb 15 - Left to Discretion of Tax Jurisdictions |
Within 30 Days of Assessment |
| Arkansas |
31-May which goes the 10th bus. Day after July 1 |
Immediately after receipt of initial notice |
| Arizona |
April 1: 30 Day extension possible |
Within 60 days of notice being mailed |
| California |
Between March 1 and May unless assessor requires earlier date, but no earlier than Apr 1 |
Between July 2 and September 15 |
| Colorado |
15-Apr |
May 27 for Real Prop., and June 30 for TPP |
| Connecticut |
If mandated, by Nov. 1 to the Grand List being filed in January |
Between the months of October and December or prior |
| Delaware |
TPP is exempt in Delaware |
|
| Florida |
April 1, may get 30 day extension for TPP if requested prior to deadline |
By the 25th day following mailing of notice of proposed property taxes |
| Georgia |
March 1 or April 1 |
30 to 45 days after issuance of notice |
| Hawaii |
TPP is exempt in Hawaii |
|
| Idaho |
No Later than March 15 |
Appear before the County Board up to the fourth Monday in June |
| Illinois |
TPP is exempt in Illinois |
|
| Indiana |
May 15, 30 day extension may be granted at discretion of Township Assessor |
Within 45 days of mailing of notice in change of assessment from Township Assessor, May 10th. |
| Iowa |
TPP is exempt in Iowa |
|
| Kansas |
State Assessed March 20 of Current Year
Local Assessed April 1 of Current Year |
Written appeal to County Appraiser within 30 days of assessment |
| Kentucky |
15-May |
Informal Discussion after notice |
| Louisiana |
45 days after receipt of forms or April 1 |
3 days after 15 day Assessor Review End |
| Maine |
Usually Between April 15 and May 1 |
Within 6 months of Commitment Date |
| Maryland |
April 15 (60 day extension available) |
Within 45 days of the date of the Notice of Assessment |
| Massachusetts |
On or before March 1 |
Within 30 days after the mailing of the first half actual or third quarter tax bill to the local assessor's office |
| Michigan |
20-Feb following the first Monday in March through first Monday in April |
Personal appearance required for nonresident. First meeting: Tuesday |
| Minnesota |
TPP is exempt in Minnesota with the exception of TPP owned by utilities |
|
| Mississippi |
1-Apr |
County Board of Supervisors in August |
| Missouri |
Within 20 days of receiving blank form from Assessor |
|
| Nebraska |
By May 1 |
By June 30 |
| Nevada |
31-Jul |
15-Jan |
| New Hampshire |
TPP is exempt in New Hampshire |
|
| New Jersey |
Before February 15 |
15-Aug |
| New Mexico |
Last Day in February |
30 days from the date of notice |
| New York |
TPP is exempt in New York |
|
| North Carolina |
January 31 (may extend to Apr 15) |
No earlier than the first Monday in April and not later than the first Monday in May |
| North Dakota |
TPP is exempt in North Dakota |
|
| Ohio |
Between February 15 and April 30 |
On or before March 31 |
| Oregon |
July 15 (30 Filing Extension through County Assessor by written request) |
|
| Oklahoma |
Prior to March 15 of Current Year |
Within 20 days of assessment notice |
| Pennsylvania |
TPP is exempt in Pennsylvania |
|
| Rhode Island |
January 31 extension to March 15 may be obtained by written request |
During the month March |
| South Carolina |
By the last day of the fourth month after the close |
Within 30 days of mailing of notice of the client's fiscal year |
| South Dakota |
TPP is exempt in South Dakota |
|
| Tennessee |
1-Mar |
Call for appointment in May |
| Texas |
April 15 with extension to May 15 upon showing |
30 days from the date of notice or May 31 |
| Utah |
State Assessed Property March 1
County Assessed Property - 30 days after request made by assessor |
|
| Vermont |
20-Apr |
Within 14 Days of Grand List of good caus |
| Virginia |
Before May 1 (may vary) |
15 days after assessment notice is mailed. |
| Washington |
30-Apr |
Before June 30 of assessment year |
| Washington, D.C. |
1-Apr |
On or before April 15 |
| West Virginia |
1-Oct |
During the County Commission Meeting as a Board of Equalization and Review during February |
| Wisconsin |
March 1 unless extended up to 30 days by written request to the Dep. of Revenue |
Prior to last day of Board of Review hearings |
| Wyoming |
1-Apr |
Within 30 days of assessment schedule |
