Reassessment Cycles by State

Last reviewed: May 2026 · Coverage: Texas, California, Illinois, New Jersey, New York, Florida, Massachusetts, Connecticut, Pennsylvania, Ohio, Georgia, North Carolina

How often does your assessor reset your property's value to reflect the market? Reassessment cycles vary dramatically across states — from annual everywhere (Texas) to acquisition-only (California) to municipality-by-municipality variation (NJ, NY). Understanding your cycle is critical for timing appeals.

At a glance

Texas — annual reappraisal

Every CAD reappraises every parcel every year. Notice of Appraised Value is mailed by April 1 typical. The protest deadline is May 15 (or 30 days from notice, whichever is later). Mid-cycle:

• Supplemental assessments for new construction completed mid-year or change of ownership (60-day protest window from notice)

• Escape assessments under §25.21 for property missed in prior years (up to 4-5 years lookback)

• §25.25(c) corrections for clerical/factual errors (5-year lookback)

Annual mechanism: the 10% Homestead Cap limits year-over-year increases on owner-occupied homestead-exempt residences.

California — acquisition-value reassessment

California (under Prop 13, 1978) reassesses property only at:

• Change of ownership (per RTC §50 — establishes new base year value at acquisition)
• New construction (similar mechanism)

Otherwise, assessed value rises by no more than 2% per year (factored base year value). This is fundamentally different from every other state in our coverage.

Mid-cycle:

• Supplemental assessments when ownership changes mid-year (60-day appeal window)

• Escape assessments for prior-year corrections

• Prop 8 decline-in-value reviews annually if market value falls below factored base year value

Practical implication: long-tenured CA owners pay tax on values far below market. Recent buyers face current market value as their base year.

Illinois — quadrennial cycle (with Cook exception)

Most IL counties operate on a 4-year general reassessment cycle — every parcel reassessed simultaneously in the cycle year. DuPage's last cycle was 2023; next is 2027. Other collar counties follow similar staggered cycles.

Cook County is the exception: triennial-by-district. The Cook County Assessor reassesses one of three districts each year (City of Chicago, North Suburbs, South & Southwest Suburbs) on a rotating basis.

Mid-cycle individual reassessments occur for:

• New construction (additions, finished basements, new structures)

• Demolition or removal

• Factual record corrections

• Post-PTAB §16-185 rollover (winning appellant carries forward reduced assessment for the rest of the general assessment period)

Annual mechanisms: township equalization factors (within-county ratio adjustments) + state equalization multiplier (cross-county ratio adjustment to bring assessed values into alignment with the statutory 33⅓% ratio).

New Jersey — municipality-by-municipality

NJ has no statewide reassessment cycle. Each of NJ's 564 municipalities decides whether to revalue annually (some Hudson and Bergen municipalities do), on a multi-year cycle, or only when ordered by the Director of Taxation under N.J.S.A. 54:1-26 (typically when the Director's Ratio falls below 85%).

Practical reality: roughly half of NJ municipalities reassess annually; others on 2-6 year cycles; some have not done a comprehensive revaluation in 20+ years.

Annual mechanisms:

• Director's Ratio publication (October certification, January Tax Court amendment)

• Common Level Range ±15% of Director's Ratio — the procedural lever for unequal-assessment claims via Chapter 123

• Added Assessment Roll for mid-year improvements

New York — fragmented locality-level

NY has no statewide reassessment cycle. The state strongly encourages annual reassessment under RPTL §305 (uniform percentage of value standard), but enforcement is limited.

Practical reality:

• Roughly half of NY localities reassess annually

• Others on 2-6 year cycles

• Some have not done comprehensive reassessment in decades — producing significant equalization-rate drift

Mid-cycle individual reassessments:

• New construction (added to taxable status as of taxable status date — typically March 1)

• Demolition or removal

• Factual record corrections

• Omitted assessments under RPTL §551

Annual mechanisms:

• ORPTS equalization rate publication for inter-municipal allocations
• Tax cap (RPTL §3601) — 2% (or rate of inflation, whichever lower) cap on year-over-year levy increases for school districts and many local governments

Florida — annual reassessment with Save Our Homes cap

Every Florida property is reassessed January 1 of each tax year by the elected county Property Appraiser (FL Stat. §193.023). Physical inspection at least once every five years.

The two-rolls structure:

• Just value roll — Property Appraiser's annual estimate of full market value

• Assessed value roll — just value reduced by the Save Our Homes 3%/CPI cap (FL Stat. §193.155) for homesteads, or the 10% non-homestead cap (§193.1554, §193.1555) for non-homesteads

2026 Save Our Homes cap = 2.7% (CPI-driven, since CPI < 3%). Long-tenured homesteads accumulate significant SOH cushion (just value materially above assessed value), creating the two-rolls reality where market-value appeals don't always reduce the tax bill.

Portability (§193.155(8)): up to $500K of accumulated SOH savings transfers to a new FL homestead within 3 tax years.

Massachusetts — annual revaluation + DOR triennial certification

Annual revaluation by each of the 351 municipal Boards of Assessors. Every three years, DOR Bureau of Local Assessment conducts triennial certification review to confirm values reflect full and fair cash value (Mass. Gen. Laws Ch. 59 §38). Lien date is January 1 of the year preceding the fiscal year (FY 2026 = Jan 1, 2025).

The cycle isn't strictly "every 3 years for the homeowner" — assessed values update annually. The triennial milestone is a state-level audit; failure to certify can produce DOR-ordered revaluation under Mass. Gen. Laws Ch. 58A §14.

Connecticut — every 5 years (decennial-or-extended)

Conn. Gen. Stat. §12-62 requires each of the 169 municipalities to conduct a revaluation every five years (which may be a full physical revaluation or a statistical revaluation, depending on the municipality's implementation choice). Some municipalities run on extended cycles via legislative-act delays (occasionally 6-7 years). October 1 lien date.

Revaluation years drive elevated BAA filing volume the following winter. Petitioners should expect material year-of-revaluation movement and watch for §12-117a Superior Court windows + §12-119 wrongful-assessment fail-safe.

Pennsylvania — county-set (annual to multi-decade)

PA has the most fragmented reassessment landscape in the launch states. Philadelphia runs annual reassessments via the Office of Property Assessment (OPA). Bucks County completed a 2020 reassessment; Delaware County 2021; Lancaster 2018; York 2017. Allegheny County has not conducted a county-wide reassessment since 2013 (2012 base year). Berks County base year is 1994. Westmoreland County base year is 1972.

The hidden lever: in stale-reassessment counties, the Common Level Ratio (STEB-published annually) drifts materially below the predetermined ratio. Allegheny's 2026 CLR is 50.1% — meaning successful appellants substitute CLR in the assessment math under 53 Pa.C.S.A. §8854, often producing ~50% reductions even on uncontested fair-market values.

Ohio — sexennial reappraisal + triennial update

Each of Ohio's 88 counties is on a 6-year sexennial reappraisal cycle (full field-inspection-based revaluation, ORC 5715.33) with a 3-year triennial update (statistical adjustment without field inspection, ORC 5715.34) between sexennials. The 88 counties are on staggered cycles coordinated by the Tax Commissioner.

Key cycle dates (verified):

• Cuyahoga County — 2024 sexennial reappraisal completed

• Franklin County (Columbus) — 2023 sexennial; 2026 triennial update

• Hamilton County (Cincinnati) — 2023 sexennial; 2026 triennial update

• Summit County (Akron) — 2026 sexennial reappraisal year

BOR filing volume typically spikes 5-10× the year following a sexennial or triennial.

North Carolina — octennial (8-year) cycle, major counties advanced to 4-year

North Carolina counties must reappraise real property at least every 8 years under G.S. 105-286 — historically the longest statutory reappraisal cycle in the U.S. The 100 counties were originally grouped into four octennial divisions (1972, 1973, 1974, 1975), with each division's reappraisal year offset by one year so reappraisal volume distributes across the calendar.

Most large counties have voluntarily advanced to 4-year cycles by Board resolution: Mecklenburg (2023→2027), Wake (2024→2028), Guilford (2022→2026), Forsyth (2025→2029), Cabarrus (2024→2028), Buncombe (2025→2029), Durham (2025→2029), New Hanover, Cumberland, Union. Smaller counties remain on 8-year cycles.

Mid-cycle individual reassessment is limited to specific triggers in G.S. 105-287: physical improvement, demolition, fire damage, factual error correction, or omitted-property addition. Change of ownership does not trigger reassessment in NC (unlike CA Prop 13). A higher-priced post-reval sale does not bump your assessment until the next general reval cycle.

Annual mechanism between reappraisals: NCDOR sales-assessment ratio monitoring under G.S. 105-289. Counties with population ≥75,000 are mandatorily required to advance their reappraisal if the ratio drops below 0.85 or rises above 1.15 — meaning the schedule has drifted more than 15% from market.

The 2024 reval cohort included 21 counties (Wake, Cabarrus, Carteret, Edgecombe, Franklin, Granville, Halifax, Hyde, Madison, Nash, Perquimans, Pitt, Richmond, Robeson, Rockingham, Sampson, Vance, Wilson, Yancey, Caswell, Duplin) — Wake reported 53% residential / 45% commercial average increase, the largest single-county movement in years.

Georgia — annual updates (no statutory cycle)

Georgia has no statutorily-mandated multi-year reassessment cycle. County Boards of Tax Assessors update FMV annually based on sales data and market trends (O.C.G.A. §48-5-302). Notice of Assessment is the trigger document, mailed annually in May-July; the 45-day appeal window runs from mailing.

HB 92 (2024) materially shifted appeal economics: pre-2024, simply filing an appeal froze the assessed value at the prior year's level pending decision. Post-HB 92 (effective for 2025+ tax years), the freeze applies only when the taxpayer wins a value reduction. Speculative-filing strategy that worked pre-2024 is gone.

Why cycle awareness matters

For appeal timing

• TX: every year is independent; protest annually if conditions warrant

• CA: appeal at acquisition (supplemental within 60 days), then for declines (Prop 8 annual reviews)

• IL: target the general reassessment year if assessment increases substantially; PTAB rollover protects subsequent years for owner-occupied

• NJ: annual revaluation municipalities have annual appeal opportunities; periodic-revaluation municipalities present Chapter 123 leverage as the ratio drifts

• NY: localities with stale revaluations often have unequal-assessment cases worth investigating against the current equalization rate

For carry-forward planning

• TX: no carry-forward; appeal each year independently

• CA: Prop 8 reduction reviewed annually; persists until market recovers to factored base year value

• IL: §16-185 rollover for owner-occupied PTAB wins — carries forward through general assessment period

• NJ: §54:3-26 freezes CBT judgments for 2 succeeding years

• NY: no multi-year freeze; each year independent

Practical takeaways

• Find out your locality's cycle — different states have different sources (state DOR for TX/CA/IL; municipal assessor for NJ/NY)

• Time appeals to maximize carry-forward — IL's §16-185 rollover means a year-1 PTAB win produces multi-year savings for owner-occupied homes

• Watch for revaluation years — these are when assessment increases tend to be largest, and when appeals tend to be most numerous (and most successful for properties appreciated less than the average revaluation increase)

• Track Director's Ratio drift in NJ — the Chapter 123 leverage grows as the ratio falls

• Track equalization rate drift in NY — same dynamic; long-stale-revaluation localities produce more unequal-assessment opportunities

State cornerstones for full reassessment-mechanics detail

• Texas — annual reappraisal model

• California — Prop 13 acquisition-value system

• Illinois — quadrennial + Cook triennial

• New Jersey — municipality-by-municipality variation

• New York — locality-level fragmentation

The Property Tax Desk Editorial Team