{"id":353971,"date":"2016-04-04T10:48:03","date_gmt":"2016-04-04T15:48:03","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/federal-taxes\/the-property-ad-valorem-tax.html"},"modified":"2026-02-11T14:59:02","modified_gmt":"2026-02-11T19:59:02","slug":"the-property-ad-valorem-tax","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/federal-taxes\/the-property-ad-valorem-tax.html","title":{"rendered":"How To Appeal Your Property Tax Assessment"},"content":{"rendered":"\n
\n

How To Appeal Your Property Tax Assessment<\/h1>\n\n
\n
\n By Susan Buckner, J.D.<\/a> | Legally reviewed by Catherine Hodder, Esq.<\/a>\n | Last reviewed\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
\n

This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
\n

The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n\n\n

\n

You can appeal your property tax<\/span> assessment<\/span> by filing a formal petition within strict deadlines at the state assessor\u2019s office<\/span> and identify factual errors, valuation<\/span> discrepancies<\/span>, or uniformity issues in your assessment notice<\/span>. You may have to provide evidence of comparable sales<\/span> or independent appraisals.<\/p>\n\n <\/div>\n\n\n\n

Every year, property owners<\/span> receive a tax assessment from their county or city. Property taxes<\/span>, or \u201cad valorem\u201d taxes, are based on the value of your property<\/span>. They fluctuate each year, depending on the\u00a0property’s <\/span>assessed value<\/span>. Property taxes<\/span> fund schools and other community projects.<\/p>\n

For some owners, receiving their property tax<\/span> notice is a major shock. Most owners know they need to pay property taxes<\/span>, but didn\u2019t know it was going to be that much<\/em>. In some states, such as California<\/a>, laws cap property taxes<\/span> and reassessment<\/span> at the time of sale. Others assess taxes annually, so your taxes can go up or down depending on the property\u2019s current value.<\/p>\n

That\u2019s the bad news. The good news is you can sometimes have your property taxes<\/span> reassessed. You must act quickly to challenge your property <\/span>tax<\/span> bill<\/span>, so don\u2019t wait if the assessed value<\/span> seems too high.<\/p>\n

Review Your Assessment Notice<\/span><\/strong><\/h2>\n

An ad valorem tax is a tax on any real or personal property<\/span> based on the sales value<\/a>. Like a sales tax, the county assessor<\/span> calculates the property\u2019s fair market value<\/span> and taxes it accordingly. A property\u2019s <\/span>assessed value<\/span> should be comparable with similar properties and what a buyer would pay under normal conditions. In other words, there are no exemptions<\/span> for distressed properties or weak housing markets.<\/p>\n

Depending on your state, some types of real property<\/span> are not included in property tax<\/span> assessment<\/span>. Religious properties, nonprofit entities, and homestead exemptions<\/span> may exist in some locations. In some states, fixed machinery and equipment within a taxed business property are not themselves taxed.<\/p>\n

The assessed value<\/span> is not the final word on your property tax<\/span>. As with anything else the government does, you have the right to appeal the assessment<\/a>. A review of the assessment notice<\/span> may give you grounds for an appeal.<\/p>\n

Grounds for Assessment Appeal<\/strong><\/h2>\n

The assessment <\/span>appeal process<\/span> begins with a review of your notice. Your first step is to look for discrepancies<\/span> or errors in the notice itself. Common grounds for appeal include:<\/p>\n