Property Tax Appeals by County
Property tax appeal rules, deadlines, and procedures vary significantly from county to county. Some counties reassess annually; others do so every two or three years. Filing deadlines, required forms, and the structure of the review process are all county-specific. Understanding your county's process is an important first step.
Why Appeals Differ by County
Each county in the United States operates its own assessment and appeal system. There is no single national process.
Assessment Frequency
Some counties reassess annually (e.g., Texas), while others reassess every 2–3 years (e.g., Missouri every 2 years, Cook County IL on a 3-year cycle).
Filing Deadlines
Deadlines range from 30 days after notice (common in Texas) to fixed calendar dates (e.g., September 30 in St. Louis County, MO).
Appeal Bodies
Appeals may go to a Board of Equalization, an Assessor's office, an Appraisal Review Board, or a Board of Review, depending on the state.
Evidence Requirements
Most counties accept comparable sales evidence. Some also accept independent appraisals, photos of property condition, or other documentation.
Currently Supported Counties
St. Louis County, Missouri — Active
St. Louis County is one of the most populated counties in Missouri, with over 300,000 residential parcels. Property assessments are conducted every two years (odd years). If you believe your home has been assessed above market value, you can file an appeal with the Board of Equalization.
Typical Appeal Flow: Appeals begin with a filing to the Board of Equalization, typically by the end of the BOE session. You may be invited to an informal hearing. If unsatisfied, you can escalate to the Missouri State Tax Commission.
Why Market Value Matters: Missouri law requires properties to be assessed at a percentage of market value. If comparable sales indicate your market value is lower than the county assumes, you have grounds to request a review of your assessment.
Filing Deadline: September 30 (verify annually)
Board: St. Louis County Board of Equalization
Expanding Soon
Cook County, Illinois — Coming Soon
Cook County (Chicago) is one of the largest property tax jurisdictions in the United States. The county uses a triennial reassessment cycle across three districts. Appeals are filed with the Cook County Assessor or the Board of Review.
Typical Appeal Flow: Homeowners can first appeal to the Cook County Assessor during the township review period, then to the Board of Review if unsatisfied. Deadlines vary by township reassessment schedule.
Why Market Value Matters: Illinois assesses residential property at 10% of market value (Cook County). Even a modest overestimate of market value can result in meaningfully higher taxes due to the county's high effective tax rates.
Harris County, Texas — Coming Soon
Harris County (Houston) is the third most populous county in the United States. Texas reassesses properties annually, and the Harris County Appraisal District (HCAD) is one of the largest appraisal districts in the country.
Typical Appeal Flow: Homeowners file a protest with HCAD, typically by May 15 or within 30 days of receiving the notice of appraised value. Most protests are resolved through informal hearings.
Why Market Value Matters: Texas has no state income tax, which means property taxes are a primary revenue source. Small percentage reductions in assessed value can translate to meaningful annual savings.
Don't see your county? Contact us at support@smartappealtool.com. Visit our FAQ for more information.
Important: Filing deadlines, forms, and procedures vary by county and may change from year to year. Always verify current requirements with your local Board of Equalization or Assessor's office. Learn more on our How It Works page.