Side-by-side comparison of the 11 states we cover. Use this to see which state's framework you're working under, when the deadline hits, and what the distinctive procedural lever is. For full procedural detail, click through to the state cornerstone.
| State | Assessment ratio | Lien (assessment) date | Reassessment cycle |
|---|---|---|---|
| Texas | 100% market value | January 1 | Annual |
| California | 100% of base year value (acquisition) + 2% annual cap | January 1 | Acquisition-value (Prop 13) |
| Illinois | 33⅓% (Cook County 10% classification) | January 1 | Quadrennial (Cook triennial-by-district) |
| New Jersey | 100% true market value | October 1 (pretax year) | Municipality-set (annual to multi-year) |
| New York | Varies materially by jurisdiction | March 1 (most localities) | Locality-specific |
| Florida | 100% just value (FMV) with Save Our Homes 3%/CPI cap on homestead | January 1 | Annual |
| Massachusetts | 100% full and fair cash value | January 1 (pretax year) | Annual revaluation + DOR triennial certification |
| Connecticut | 70% of fair market value | October 1 | Every 5 years |
| Pennsylvania | County-set predetermined ratio (typically 100%); CLR substitution available | County-specific | County-set (annual Philadelphia to multi-decade Allegheny) |
| Ohio | 35% of true value | January 1 | Sexennial (6-year) + triennial update (3-year) |
| Georgia | 40% of fair market value | January 1 | Annual updates (no statutory cycle) |
| North Carolina | 100% true value (no fractional ratio) | January 1 of reappraisal year | Octennial (8-yr) statutory; major counties advanced to 4-yr |
| State | Primary deadline | Primary venue | Next escalation | Key form |
|---|---|---|---|---|
| Texas | May 15 (or 30 days from notice) | County Appraisal District ARB | Binding arbitration / SOAH / district court | Form 50-132 |
| California | September 15 / November 30 (varies by county) | County Assessment Appeals Board (AAB) | California Superior Court | Form BOE-305-AH |
| Illinois | County-specific (typically 30 days from notice) | County Board of Review | Illinois PTAB or Circuit Court | Form PTAB |
| New Jersey | April 1 (Jan 15 for Burlington/Gloucester/Monmouth) | County Board of Taxation | NJ Tax Court (>$1M direct) | Form A-1 |
| New York | Grievance Day (4th Tue in May most localities; varies) | Board of Assessment Review (BAR) | SCAR (residential ≤$250K outside NYC) or Article 7 | RP-524 |
| Florida | 25 days from TRIM notice (typically mid-Sept) | Value Adjustment Board (VAB) | Circuit Court (60-day window) | DR-486 |
| Massachusetts | First quarterly bill due date (typically Feb 1) | Municipal Board of Assessors | Appellate Tax Board (90-day window) | State Tax Form 128 |
| Connecticut | February 20 (or March 20 in extended-Grand-List towns) | Board of Assessment Appeals (BAA) | CT Superior Court (§12-117a 2-month or §12-119 1-year wrongful assessment) | Municipal BAA form |
| Pennsylvania | August 1 most counties · Sept 1, 2026 Allegheny (for 2027 tax year; window opens July 1, 2026) · first Mon Oct Philadelphia | County Board of Assessment Appeals (BAA) | Court of Common Pleas (30-day window) | County-specific |
| Ohio | March 31 (filing window January 1 - March 31) | County Board of Revision (BOR) | Ohio Board of Tax Appeals (BTA) (30-day window) | DTE Form 1 |
| Georgia | 45 days from Notice of Assessment mailing | Board of Equalization, Hearing Officer (≥$750K residential), or Arbitration | Superior Court (30-day window, jury trial available) | PT-311A |
| North Carolina | BoER adjournment (first Mon April → first Mon May, county-set) | County Board of Equalization and Review (BoER) | NC Property Tax Commission (30-day window) → NC Court of Appeals | Form AV-14 |
| State | Hidden lever | What it does |
|---|---|---|
| Texas | §25.25(c) 5-year lookback | Clerical and factual errors correctable up to 5 prior tax years with refunds + interest |
| California | §51(a)(2) Prop 8 review | When current FMV drops below factored base year value, request annual informal review through county assessor |
| Illinois | §16-185 PTAB rollover | Successful PTAB appeal carries forward through the rest of the general assessment period |
| New Jersey | Chapter 123 Common Level Range | Outside ±15% of municipal Director's Ratio = automatic adjustment under N.J.S.A. 54:3-22 |
| New York | 2026 100% Disabled Veterans Full Exemption | NEW for assessment rolls after Jan 2, 2026 — full primary-residence exemption |
| Florida | The two-rolls reality | Save Our Homes creates parallel just-value and assessed-value rolls; portability ($500K cap) often higher leverage than market-value appeals |
| Massachusetts | Residential Exemption (Ch. 59 §5C) | Local-option owner-occupant reduction up to 35% of average residential value (~17 RE municipalities; Boston FY 2026 saves $4,353.74) |
| Connecticut | §12-117a + §12-119 two-track Superior Court | §12-119 wrongful-assessment provides a 1-year fail-safe independent of BAA cycle |
| Pennsylvania | CLR substitution under 53 Pa.C.S.A. §8854 | When CLR is 15%+ below predetermined ratio, appeal substitutes CLR in math (Allegheny 2026 = 50.1% = ~50% reduction available) |
| Ohio | House Bill 126 (2022) | School-district counter-complaints sharply restricted; recent buyers face dramatically reduced upside-appeal risk |
| Georgia | CUVA (O.C.G.A. §48-5-7.4) | Conservation use land assessed at use value (typical 80-95% reduction); 10-year covenant |
| North Carolina | Schedule of Values method-prong (G.S. 105-317.1) | Most NC appeals lose by arguing only true value; the higher-success path is challenging the application of the county's adopted SOV — wrong neighborhood factor, wrong depreciation table, wrong building grade — which satisfies the "arbitrary or illegal method" prong |
Effective tax rate = annual property tax ÷ home market value. Significant within-state variation by county and school district; figures below are statewide medians.
| State | Median effective rate | Notable feature |
|---|---|---|
| Texas | ~1.6-1.8% | No state income tax; high property tax ratio |
| California | ~0.7-0.8% | Prop 13 acquisition-value system suppresses long-tenured rates |
| Illinois | ~2.1-2.3% | Among highest in U.S.; Cook County structurally distinct |
| New Jersey | ~2.2% | Highest in the U.S. |
| New York | ~1.3-1.7% | Massive locality variation (NYC vs. upstate, Long Island) |
| Florida | ~0.9% | No state income tax; below national median; SOH erodes effective rate over time |
| Massachusetts | ~1.1% | Prop 2½ aggregate cap; significant municipality variation |
| Connecticut | ~2.0% | Mill rates 6× range across municipalities (Hartford 68.95 vs Greenwich ~11) |
| Pennsylvania | ~1.5% | County and school district variation; CLR drift in stale-reassessment counties |
| Ohio | ~1.5% | School district levy burden + voted-millage variation |
| Georgia | ~0.9% | Below national median; metro Atlanta school-tax burden offset by senior exemptions |
| North Carolina | ~0.69% | One of the lowest nominal rates in the U.S.; no fractional ratio inflates the appearance of low rates |
If you've received a notice and are wondering if you should appeal, start with your state's cornerstone — each one has a "Should you appeal?" section with a state-specific red-flag checklist.
For mechanics that work the same way (or instructively differently) across states, see the topic explainers.
The Property Tax Desk Editorial Team