Washington DC

Appeal Deadline: April 1

Notes: Income and Expense Forms are required for most commercial real estate. Forms must be filed by April 15, and the penalty is equal to 10% of taxes due for non-compliance. Penalties can be difficult to get removed.

Alabama

Appeal Deadline: May 31

Notes: Rolling deadlines for RE value issuance, use caution when requesting or retrieving RE values.

Arizona

Appeal Deadline: April 24

Notes: Long interval between Assessment Date (1/1) and Tax Due date (11/1). Information is available by website. There is technically an 11 month lapse from lien date and tax due date for RE; for instance, the tax year 2019 date of valuation is 1/1/2018, but the lien date is actually 1/1/2019. Contact restrictions for Maricopa County.

Colorado

Appeal Deadline: June 1

Notes: New Construction enrolled annually

Georgia

Appeal Deadline: May–August

Notes: RE values are online; do not call or fax counties for RE Value information.

Hawaii

Appeal Deadline: April 9

Notes: These deadlines ONLY apply to the following counties: Hawaii (the big island) and Maui.

Idaho

Appeal Deadline: June 22

Notes: n/a

Indiana

Appeal Deadline: June 15, 2019

Notes: Annual Trending between Reassessments; Assessment Notice Issue and Assessment Year Received varies per County; Level III requirement to be a tax rep.

Iowa

Appeal Deadline: April 30

Notes: Assessed every odd-numbered year.

Kentucky

Appeal Deadline: May 21

Notes: n/a

Michigan

Appeal Deadline: May 31

Notes: Properties classified Commercial or Industrial can appeal directly to the Michigan Tax Tribunal by May 31 (June 1 this year as May 31 falls on a Sunday). Properties classified Residential must first appeal to the local March Board of Review. March Board of Review dates vary by jurisdiction; date listed on assessment is the best indicator of appeal deadline.

Minnesota

Appeal Deadline: April 30

Notes: Assessment Notice Issue Date varies by jurisdiction; date listed is the best selected date.

Montana

Appeal Deadline: June 1

Notes: Assessment notices mailed by county in the spring. Appeal deadline is 30 days from Assessment mailing date. State reassessment is every two-years, last performed in 2019.

Nebraska

Appeal Deadline: June 30

Notes: n/a

New Jersey

Appeal Deadline: April 1

Notes: RE Assessment ratios (AR) change every year and from jurisdiction to jurisdiction. Website does not update re-eval year appropriately. If county is in re-eval = AR is 100%; non re-eval year = AR change each year. Use caution.

New Mexico

Appeal Deadline: April 15

Notes: Assessment Notices must be mailed by April 1, Appeal deadline is 30 days following mailing.

New York

Appeal Deadline (New York City): March 1

Notes: N/A

Appeal Deadline (New York State): May 20

Notes: Short interval between Assessment Date and Tax Due Date (6mos); BPP not taxable (ad valorem). The RE Assessment Ratio (AR) for New York City (NYC) jurisdictions is always 45%. All other jurisdictions vary by year and by jurisdiction. If jurisdiction is in a re-eval year = AR is 100%; non-re-eval year = AR varies by year and jurisdiction. Use Caution.

Oklahoma

Appeal Deadline: April 1

Notes: Annual assessment certification process used.

Tennessee

Appeal Deadline: June 1 Notes: n/a

Texas

Appeal Deadline: May 15

Notes: All Value and Tax Information is available by website.

Vermont

Appeal Deadline: May 29

Notes: ONLY have 14 days from the issue of notices to the appeal deadline.

Virginia

Appeal Deadline: April 1

Notes: Local Option for Lien Date of January 1 or July 1.

Wisconsin

Appeal Deadline: May 8

Notes: Assessment release dates and RE deadlines vary. Deadlines typically in May–July.

Wyoming

Appeal Deadline: May 1

Notes: Assessment Notices mailed in the Spring Deadline are 30 days from mailing.