How a property tax appeal actually works, step by step
Appeals sound like a fight with the government. Most of the time they are a short, evidence-based conversation about one number. Here is the whole process, from the notice to the refund.
Most owners never appeal, usually because it sounds like a lawsuit. It isn’t. An appeal is you, or someone representing you, showing the assessor evidence that one number is too high. Here’s how it works.
1. The notice arrives
Every year, or every few years depending on the state, the assessor sets a value and in most places mails a notice. Timing varies a lot. Texas notices usually go out in the spring. Florida mails TRIM notices in August. Many California owners don’t get a value notice at all unless something changes.
2. Check the number
Look at two things: is the property record right, and is the value in line with what the property would really sell for? If the value is higher than what a buyer would pay on the valuation date, you probably have a case.
3. File on time
This is the step that costs owners the most money, because deadlines are short and strict.
| State | Typical deadline |
|---|---|
| Texas | May 15, or 30 days after the notice is delivered, whichever is later |
| Florida | 25 days after the TRIM notice is mailed |
| California | September 15 or November 30, depending on the county |
Every state is different. Our property tax calendar tracks them all.
4. Build the evidence
A good appeal is built on facts, not frustration. Depending on the property, that means:
- Sales of comparable properties near the valuation date.
- Income and expenses for commercial property: real rents, real vacancy, real costs.
- Cost and condition for newer or special-use buildings, including deferred maintenance.
- Equity, where the state allows it: proof that similar properties are assessed lower than yours.
5. The informal review
Many appeals end here. You or your representative sit down with an appraiser, walk through the evidence and agree on a value. It’s often a 15-minute conversation.
6. The hearing
If you can’t agree, a local board hears the case: the Appraisal Review Board in Texas, the Value Adjustment Board in Florida, the Assessment Appeals Board in California. Each side presents evidence, and the board decides. Rules on whether a value can go up at a hearing vary by state, which is one reason to know your numbers before you file.
7. If you still disagree
Most states offer another level: a state board, binding arbitration or court. In Texas, for example, owners can go to binding arbitration, the State Office of Administrative Hearings or district court, depending on the property and the amount.
8. The payoff
A win lowers this year’s bill, and if you already paid, you get a refund. A lower value also becomes the starting point for next year. Keep paying your taxes on time while the appeal is pending. In most places, filing an appeal doesn’t pause the bill.
How it works with Reserve
Levy, our agentic AI, flags which properties are worth appealing and builds the evidence. A Reserve Tax Group professional reviews it, you approve it, and Reserve Tax Group files and handles the hearings. You pay an annual subscription plus 18% of the savings we actually deliver. See pricing.
This article is general information, not tax or legal advice. Rules and deadlines change and vary by county. Check with the appraisal district or assessor, or ask us, before you file.
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