Appeal Savings Estimator
Last reviewed: May 2026 · Coverage: Texas, California, Illinois, New Jersey, New York, Florida, Massachusetts, Connecticut, Pennsylvania, Ohio, Georgia
If you think your property is over-assessed, this calculator estimates the cumulative tax savings from a successful appeal — accounting for state-specific carry-forward periods (where reductions persist beyond the year of the appeal).
How carry-forward works by state
Each state has different rules for how long a successful assessment reduction "sticks." The calculator uses these defaults:
- Texas — Annual reappraisal. The reduction applies to the protested tax year only; next year is reappraised independently. The estimator uses 1 year. Note: the 10% Homestead Cap does build the lower value into the prior-year basis used for next year's cap calculation, so the benefit can carry forward indirectly.
- California — Prop 8 decline-in-value reductions are reviewed annually until market value recovers to the factored base year value. Prop 8 is NOT a statutory carry-forward like IL §16-185 or NJ §54:3-26 — it's an annual market-value re-test. The estimator's 3-year default is a heuristic for typical Prop 8 persistence in market-correction cycles; actual duration ranges from 0 years (rapid recovery) to 5+ years (sustained downturn). For supplemental/escape reductions, the reduction applies to that year only (use 0 years).
- Illinois — Section 16-185 PTAB rollover for owner-occupied homes carries the reduced assessment forward for the rest of the general assessment period (typically 3 more years for non-Cook counties on a 4-year cycle). The estimator uses 3 additional years for owner-occupied PTAB wins.
- New Jersey — N.J.S.A. 54:3-26 freezes a CBT judgment for 2 succeeding years after the assessment year. The estimator uses 2 additional years (3 total benefit years).
- New York — No multi-year freeze. The reduction applies to the appealed tax year only; next year's assessment is independent. The estimator uses 1 year.
These carry-forward defaults are state-typical, not guarantees. Specific carry-forward outcomes depend on whether the property is owner-occupied (key for IL §16-185), whether there's an arms-length sale that resets the basis (CA, IL), and whether the assessor re-raises during the carry-forward window (which is appealable but often homeowner-initiated).
Related tools