Jurisdiction coverage
Every board has its own rules. We map them county by county.
Deadlines, value standards, assessment ratios, petition forms and evidence exchange rules, verified against each assessor, board and statute.
- County hubs
- 31
- Database counties
- 55
- States
- 20
Busiest commercial appeal boards
- Cook County, ILCook County Board of Review30-day window
- Harris County, TXHarris County Appraisal Review Board (ARB)30-day window
- Dallas County, TXAppraisal Review Board of Dallas County30-day window
- Los Angeles County, CALos Angeles County Assessment Appeals BoardsFixed calendar window
- Maricopa County, AZArizona State Board of Equalization (SBOE); Maricopa County has no county board of equalization60-day window
- Fulton County, GAFulton County Board of Equalization (owners may instead elect a hearing officer or arbitration)45-day window
- Miami-Dade County, FLMiami-Dade Value Adjustment Board (VAB)25-day window
All county hubs by region
Open the full county databaseSouth
| County | Value standard | Window |
|---|---|---|
| Bexar County, TX | Market value (Tex. Tax Code §1.04(7) and §23.01) | 30 days |
| Broward County, FL | Just value (Fla. Const. art. VII, §4; Fla. Stat. §193.011) | 25 days |
| Dallas County, TX | Market value (Tex. Tax Code §1.04(7) and §23.01) | 30 days |
| Davidson County, TN | Sound, intrinsic and immediate value for purposes of sale between a willing seller and a willing buyer (T.C.A. §67-5-601) | Fixed date |
| Fairfax County, VA | Fair market value (Va. Const. art. X, §2; Va. Code §58.1-3201) | Fixed date |
| Fulton County, GA | Fair market value (O.C.G.A. §48-1-2) | 45 days |
| Harris County, TX | Market value (Tex. Tax Code §1.04(7) and §23.01) | 30 days |
| Hillsborough County, FL | Just value, which Florida courts equate with fair market value (Fla. Const. art. VII, §4; Walter v. Schuler, 176 So. 2d 81 (Fla. 1965)) | 25 days |
| Mecklenburg County, NC | True value in money, meaning market value (G.S. 105-283) | Fixed date |
| Miami-Dade County, FL | Just value (Fla. Const. art. VII, §4; Fla. Stat. §193.011) | 25 days |
| Orange County, FL | Just value (Fla. Const. art. VII, §4; Fla. Stat. §193.011) | 25 days |
| Palm Beach County, FL | Just value (Fla. Const. art. VII, §4; Fla. Stat. §193.011) | 25 days |
| Tarrant County, TX | Market value (Tex. Tax Code §1.04(7) and §23.01) | 30 days |
| Travis County, TX | Market value (Tex. Tax Code §1.04(7) and §23.01) | 30 days |
West
| County | Value standard | Window |
|---|---|---|
| City and County of Denver, CO | Actual value (C.R.S. 39-1-103(5)), considering the cost, market and income approaches for commercial property | Fixed date |
| Clark County, NV | Taxable value: full cash value of land plus replacement cost of improvements less depreciation at 1.5% a year for up to 50 years, never more than full cash value (NRS 361.227) | Fixed date |
| King County, WA | True and fair value in money (RCW 84.40.030) | 60 days |
| Los Angeles County, CA | Full cash value or fair market value (Rev. & Tax. Code §110); taxable value under Rev. & Tax. Code §51 | Fixed date |
| Maricopa County, AZ | Full cash value (market value) for appeal purposes; taxes are levied on limited property value, which grows 5% a year and may not exceed full cash value (Ariz. Const. art. IX, §19; A.R.S. §42-13301) | 60 days |
| Orange County, CA | Full cash value or fair market value (Rev. & Tax. Code §110); taxable value under Rev. & Tax. Code §51 | Fixed date |
| San Diego County, CA | Full cash value (Cal. Rev. & Tax. Code §110), enrolled as the lower of factored base year value and current market value (§51) | Fixed date |
Midwest
| County | Value standard | Window |
|---|---|---|
| Cook County, IL | Fair cash value (35 ILCS 200/1-50) | 30 days |
| Cuyahoga County, OH | True value in money of the fee simple estate, as if unencumbered (R.C. 5713.01 and 5713.03) | Fixed date |
| DuPage County, IL | Fair cash value (35 ILCS 200/1-50) | 30 days |
| Franklin County, OH | True value in money of the fee simple estate, as if unencumbered (R.C. 5713.01 and 5713.03) | Fixed date |
| Hennepin County, MN | Market value (Minn. Stat. §272.03, subd. 8; §273.11) | Fixed date |
| Wayne County, MI | True cash value, the usual selling price (MCL 211.27) | Fixed date |
Northeast
| County | Value standard | Window |
|---|---|---|
| Allegheny County, PA | Base-year market value (2012), or at the appellant's election current market value for the tax year at issue times the common level ratio | Fixed date |
| Nassau County, NY | Market value (full value) as of the January 2 valuation date, assessed at the uniform class level required of a special assessing unit | Fixed date |
| New York City, NY | Market value as of January 5, based on the property's condition, ownership and use on that date | Fixed date |
| Philadelphia County, PA | Market value (actual value); BRT appraisals must carry an effective date of January 1 of the tax year under appeal | Fixed date |
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