Property tax assessments — and how to appeal yours

Every year, your county assessor calculates what your home is worth for property tax purposes. The number is not always accurate, and if you think your assessment is too high, you have the right to appeal—for free, and during a narrow window. Most homeowners who appeal succeed because they have solid evidence, and appealing does not harm you later if you sell or refinance.

When You Receive an Assessment Notice, Act Fast

Your county will mail you an assessment notice that tells you what the assessor believes your home is worth. This is not your tax bill—it comes later. The assessment notice also shows when your appeal deadline is, and it is one of the most important dates you'll see. In most places, you have 30 to 45 days from when you receive the notice to file an appeal. Some jurisdictions allow up to 60 days. A few allow longer, but these windows are strict, and missing the deadline locks you out for an entire year. If you own property in a state with a multi-year reassessment cycle (like Maryland), a missed deadline can mean waiting three or more years for another chance.

To find your local deadline, search for your county assessor's office online and look for the word "appeal" or "deadline." If you cannot find it online, call the assessor's office directly. They must tell you when the window opens and closes. Once you know your deadline, circle it on your calendar and set a reminder two weeks before it arrives.

Strong Grounds for an Appeal

Not every homeowner should appeal. But you likely have grounds if your evidence fits one of these categories.

Comparable Sales Below Your Assessed Value

If homes like yours recently sold for less than your assessed value, that is your strongest evidence. Look for homes in your neighborhood that are similar in size, age, condition, and location. They should have sold within the past 6 to 12 months. If you can find three to five such "comps" that sold below your assessment, you have a compelling case. For example, if your home is assessed at $400,000 but three similar homes nearby sold for $350,000 to $360,000 within the past year, that gap supports an appeal.

You can find recent sales data through your county assessor's website, local real estate websites, or by asking a real estate agent. Many real estate professionals will run this comparison for free to advertise their services. When you gather this data, write down the address, sale price, and date for each comparable property.

Errors in Property Records

Assessor records sometimes contain mistakes. The county may list your home as having four bedrooms when you only have two. It may claim you have a finished basement or a pool you don't actually have. It may overstate your square footage. These errors directly inflate your assessed value. You can usually find your property record card on the county assessor's website, or you can request it in person at the assessor's office. Go through it carefully and compare every detail to your actual home. Even small discrepancies can translate to hundreds or thousands of dollars in overpaid taxes.

If you spot an error, contact the assessor's office and point it out. Sometimes the assessor will correct the error on the spot without you needing to file a formal appeal. If they refuse or the error has already fed into your assessment for the current year, you can include the correction request as part of your appeal.

Assessed Value Above Market Value

If your home has significant problems that reduce its appeal or resale value, and the assessment does not account for these issues, you may have grounds to appeal. Examples include a foundation problem, outdated electrical or plumbing systems, a leaky basement, poor lot grading, or damage to the property. If a buyer would not pay as much for your home because of these defects, the assessment should reflect that lower value.

You can also appeal if you recently purchased your home for less than the current assessed value. Closing documents from a recent arm's-length sale (a sale between unrelated parties, not a gift or estate transfer) show what the property actually sold for, which is often the best evidence of fair market value.

Unequal Assessment Compared to Neighbors

Property tax law requires that similar properties be assessed fairly relative to one another. If your neighbor's nearly identical home is assessed at significantly less than yours, that may be a basis for appeal. Some states and counties call this a "lack of uniformity" appeal. If you can show that your assessed value per square foot is higher than comparable nearby homes, that is valid evidence. You can often find neighboring property assessments through your county assessor's website or by requesting records directly.

Check for Homestead and Senior Exemptions

Before you file an appeal, ask the assessor's office whether you qualify for a homestead exemption or a senior exemption. Many homeowners qualify for years without claiming these benefits because they do not know they exist. A homestead exemption reduces the taxable value of your primary residence, which directly lowers your annual property tax bill. Depending on your state, it might exempt a fixed dollar amount (like $25,000 or $50,000) or a percentage of your home's value. Some states, like Florida and Texas, offer unlimited homestead protection.

Eligibility and dollar amounts vary widely by state. Most states require that the property be your primary residence (the home you actually live in, not an investment property or vacation home). You typically must own the home in your name and file an application by a deadline, often between January 1 and April 1 of the tax year. Missing a filing deadline can delay your exemption by an entire year.

Some states offer additional exemptions for seniors, military veterans, or disabled persons. Georgia, for example, requires that you own the property on January 1 and file the homestead application by the deadline for filing tax returns in your county. Call your county assessor's office and ask what exemptions apply to you and how to apply. If you qualify, filing the exemption application is often simpler and faster than filing an appeal and can save you hundreds of dollars a year.

How to File Your Appeal

The appeal process starts with contacting your county assessor's office. Many counties let you request an informal review with the assessor first. During this conversation, you present your evidence and discuss the assessment. The assessor may agree to lower your value without a formal appeal, which saves time. If the assessor does not agree, or if you prefer to move directly to a formal appeal, you file an appeal application with the county's Assessment Appeals Board or Board of Equalization. Most counties provide the form on their website or in person at the clerk's office.

You will need to include your property address, the assessed value you disagree with, the value you believe is fair, and the evidence supporting your position. Attach copies of comparable sales, a professional appraisal if you have one, photos of any defects, or a corrected property record if you found errors. Most jurisdictions charge a small filing fee, typically $50 or less, and some waive fees for low-income applicants.

After you file, your application goes to the Assessment Appeals Board, which is independent from the assessor's office. You will be invited to a hearing where you can present your case in front of a hearing officer or panel. Bring all your evidence, speak clearly, and explain why you believe your assessment is too high. You do not need a lawyer for most residential appeals, though you may hire one if you prefer. After the hearing, the board will issue a written decision within a set timeframe. If your appeal succeeds, your assessed value will be reduced, and your property tax bill will decrease accordingly.

What Appealing Does Not Do

A common fear is that appealing your property tax assessment will trigger retaliation or negative consequences. This is not true. Courts have made clear that assessors cannot increase your assessment as retaliation for appealing. It is against the law and violates your rights to equal protection. Filing an appeal is a routine administrative process, not a confrontational act.

Appealing your property tax assessment also will not raise your mortgage interest rate or trigger any action by your lender. Your mortgage company cares about the property's market value, not the assessed value for tax purposes. These are separate things. Appealing will not affect your credit score or your ability to refinance.

You must continue paying your property taxes while your appeal is pending, even if you disagree with the amount. Paying does not hurt your case. If you win your appeal, the county will automatically process a refund of any overpaid taxes once the new value is set.

Next Steps

1. Search online for your county assessor and find the appeal deadline. Mark it on your calendar.
2. Request a copy of your property record card and compare it to your actual home.
3. Gather information about comparable home sales in your neighborhood from the past 6 to 12 months.
4. Call the assessor's office and ask about homestead exemptions and other tax breaks you might qualify for.
5. If you have grounds for an appeal, request an informal review first. If that does not work, file a formal appeal before the deadline.
6. Keep copies of all documents you submit. Save the assessment notice, appeal form, evidence, and any correspondence.

Property tax appeals are common, free, and worth your time if you have evidence. Many homeowners save hundreds of dollars a year by catching an overassessment and taking the simple step to challenge it.