Cross-state property tax topic explainers

Last reviewed: May 2026 · Coverage: Cross-state explainers covering 11 states (Texas, California, Illinois, New Jersey, New York, Florida, Massachusetts, Connecticut, Pennsylvania, Ohio, Georgia)

These explainers cover the cross-state mechanics of property tax appeals — the things that work the same way (or in instructively different ways) across multiple states. For state-specific procedures, deadlines, and exemptions, see the individual state cornerstones from the homepage.

Mechanics

• Property tax assessment math: ratios, millage, equalization — How fractional ratios (Illinois 33⅓%, Connecticut 70%, Ohio 35%, Georgia 40%), full-market ratios (Texas 100%, Massachusetts 100%, NJ 100%), and acquisition-value (California Prop 13) translate into the actual tax bill. Equalization factors and what they do.
• Reassessment cycles by state — Annual (Texas, Florida), 4-year (Illinois quadrennial, Cook triennial), 5-year (Connecticut), 6-year sexennial + 3-year triennial (Ohio), county-set in Pennsylvania, municipality-set in Massachusetts and New Jersey, acquisition-value in California, decennial-or-otherwise in New York.
• State assessment caps overview — Florida Save Our Homes (3%/CPI), Texas 10% homestead cap, California Prop 13 (acquisition + 2%/year), Illinois Senior Freeze, NY tax cap.

Evidence

• Finding and documenting comparable sales — Recency, similarity, documentation standards, adjustment math, the 3-5 comp benchmark, common rejection patterns.
• Recent purchase price as property tax appeal evidence — The single strongest evidence at every appeal venue, when it works, when it doesn't (CA acquisition-value distinction).
• Property record errors as appeal basis — The easiest property tax appeal: factual record corrections. Texas §25.25(c) 5-year lookback, square-footage errors, demolished features still listed, denied exemptions.

Process

• What property tax appeal hearings actually look like — BAR, ARB, AAB, CBT, BOR, BOE, BAA, ATB hearing structure. What to expect, what to bring, how decisions get made.
• DIY vs. hire: decision matrix — When to DIY, when to hire a service company, when to hire an attorney. Cost economics by state.
• Property tax service companies: honest comparison — Ownwell, O'Connor, AppealDesk, others. 25-60% contingency landscape. What to ask before signing.

Exemptions

• Senior and disability exemption deep-dive — STAR (NY), Senior Freeze (IL), Floating Homestead (GA), Circuit Breaker (CT), 100% Disabled Veteran exemptions across all 11 states.

The Property Tax Desk Editorial Team