Property Tax Appeal Deadlines: Cook County 2025 and Texas 2026
Missing a property tax appeal deadline — called a "protest" deadline in Texas — means losing your chance to lower your bill for that entire year. This page covers the Cook County appeal window for 2025 and the Texas protest deadline for 2026. Always verify the exact current date with your county assessor or appraisal district before filing.
Cook County Property Tax Appeal Deadline 2025
Cook County, Illinois uses a triennial reassessment schedule — every parcel in the county is reassessed once every three years, on a township-by-township rotation. That matters for deadlines: your appeal window opens when your township's assessment notices are mailed, and it closes roughly 30 days later. If your township was not reassessed this cycle, your window may already be closed for 2025.
The appeal goes first to the Cook County Assessor's Office/CCAO, and if you want a second bite, you can then appeal to the Cook County Board of Review — a separate body with its own filing window, which typically opens after the Assessor closes its period. Townships rotate through the calendar year, so a neighbor in a different township may have a different deadline than you.
To find your current window: look up your township name on your assessment notice, then check the Cook County Assessor's website or the Board of Review's calendar for that township's open dates. Do not rely on a date you read anywhere other than those two official sources — the schedule shifts year to year.
What You Need to File in Cook County
Cook County accepts appeals based on comparable sales (comps), an independent appraisal, or a uniformity argument — meaning similar homes in your area are assessed lower than yours. You'll submit your evidence through the Assessor's online portal or the Board of Review's separate system. Comps should be sales from the same neighborhood, similar square footage, age, and condition, closed within roughly 12 months of the assessment date. The stronger the gap between your assessed value and what the comps suggest, the better your position.
Texas Property Tax Protest Deadline 2026
Texas uses a different system entirely. Your local appraisal district sets your property value each year, and you protest that value before your county's Appraisal Review Board/ARB. The protest deadline in most Texas counties falls on May 15, or 30 days after the appraisal district mailed your Notice of Appraised Value — whichever is later. For the 2026 tax year, watch for your notice in spring 2026 and act quickly once it arrives.
A few Texas counties have slightly different administrative timelines, so treat May 15 as a starting point. Confirm the exact deadline with your appraisal district as soon as your notice arrives — filing late almost always forfeits your right to protest for that year.
How the Texas ARB Process Works
Once you file your protest, the appraisal district typically offers an informal meeting first — a chance to present evidence and reach an agreement before a formal ARB hearing. If no settlement is reached, the ARB hears both sides and rules. Strong comparable sales data gives you the best shot at a reduction, though outcomes vary by county and evidence quality.
Don't Skip the Decision Before the Deadline
Before you file, check whether your assessed value is actually out of line with recent comparable sales. If it already tracks those sales, filing probably won't move the needle.
Key Reminders for Both Jurisdictions
- Deadlines are firm. Missing the window almost always ends your appeal or protest right for that tax year.
- Always verify with the official source — the Cook County Assessor, Board of Review, or your Texas appraisal district — not a third-party site.
- In Cook County, your township determines your window; in Texas, your notice date determines yours.
- Filing is free in both jurisdictions when you do it yourself. No company or consultant is required.
- Evidence matters more than paperwork. Strong comps — recent, nearby, similar homes — are the foundation of a successful appeal or protest.
Appeal Deadlines in Eight States, With What Each One Is Measured From
Almost every missed appeal is missed for the same reason: the owner looked up "the deadline" and found a date, without noticing that the date is calculated from an event rather than fixed in the calendar. In most states the clock starts when a notice was mailed — not when it arrived, not when you opened it, and not on a date that is the same for your neighbours. The table below gives the rule and the trigger for each state covered on this site.
| State | Deadline | What complicates it |
|---|---|---|
| Texas | May 15, or 30 days after the appraisal district mailed the Notice of Appraised Value, whichever is later | Statewide rule; the mailing date on your notice governs |
| Georgia | 45 days from the date on the Annual Notice of Assessment | Statewide and annual — Georgia sends a notice every year |
| California | July 2 to September 15, or July 2 to November 30 | Which window applies depends on whether the Assessor mails notices to all owners by August 1; each of the 58 counties fixes and publishes its period by April 1 |
| Florida | 25 days after the property appraiser mails the Notice of Proposed Property Taxes (TRIM) | 30 days from the denial notice for a denied exemption or classification |
| New Jersey | April 1, or within 45 days of the bulk mailing of assessment notices; May 1 after a revaluation or reassessment | January 15 in Burlington, Gloucester and Monmouth counties, which use an alternate calendar |
| New York | Grievance Day — the fourth Tuesday in May in most towns and cities | Six documented exceptions, including March 15 or March 1 in New York City by class, March 1 in Nassau, the third Tuesday in May in Suffolk and the third Tuesday in June in Westchester |
| Washington | July 1 of the assessment year, or 30 days after the value change notice was mailed, whichever is later | Up to 60 days in counties whose legislative authority extended it; the petition may be postmarked by the deadline |
| Illinois | Set by each county Board of Review, generally about 30 days after the county publishes its assessment list | No single statewide date; publication dates differ by county and year |
Three patterns worth separating. Texas, Georgia and Florida tie the deadline to the mailing date of your own notice, so two neighbours can genuinely have different deadlines and the printed date on the paper is the only authority. California and Washington set a calendar date with a conditional alternative — and in Washington a postmark on the deadline is sufficient, while in New York a mailed grievance form has to be received by Grievance Day. New York and Illinois have no single statewide date at all; New York has at least seven different answers depending on where the property stands.
What Happens After the First Deadline
The appeal deadline is rarely the only one. A second, shorter clock usually starts when the first-stage decision is issued, and it is the one people miss after winning the argument and losing the case:
| State | Next stage | Window |
|---|---|---|
| New York | Small Claims Assessment Review ($30) or tax certiorari | Within 30 days of the filing of the final assessment roll, or notice of it |
| Washington | State Board of Tax Appeals | On or before the 30th day after the county board mailed its decision |
| Texas | District court, binding arbitration, or the State Office of Administrative Hearings | Runs from delivery of the ARB order; short |
| Georgia | Superior court, after the Board of Equalization | Runs from the board's decision |
| New Jersey | Tax Court of New Jersey | Blocked entirely if the county hearing produced a judgment for lack of prosecution |
The evidence exchange has deadlines of its own. Florida requires you to give your evidence to the property appraiser at least 15 days before the hearing, and evidence you held but refused to provide cannot be used at all. Washington asks for supporting material no later than 21 business days before the hearing, with a copy to the assessor. New Jersey requires comparables to be exchanged at least seven days beforehand. These are not formalities — they decide cases without the merits ever being reached.
Deadlines: Common Questions
Is there one national property tax appeal deadline?
No, and there is not even one per state in every case. Deadlines are set at state level but often triggered by the mailing of your individual notice, which means the operative date varies between neighbours. New York alone has at least seven different answers depending on the municipality.
What if I missed it?
In most states the year is closed and the next notice is your next opportunity. There are narrow exceptions — clerical error corrections, exemption applications on separate timetables, and in some states a late filing accepted for good cause. Contact the clerk of the board rather than assuming either way.
Does the postmark count?
It depends on the state, and this specific difference catches people out. Washington accepts a petition postmarked by the deadline. New York requires Form RP-524 to be received by Grievance Day, so a deadline-day postmark is too late. Check your own state before relying on the mail.
Why is my deadline different from my neighbour's?
Because in Texas, Georgia and Florida it runs from the date your notice was mailed, and appraisal districts mail in batches over a period. The date printed on your notice is the authority — not a date someone else was given.
Do I have to appeal every year?
In some states a reduction holds for following years and in others it does not. Georgia normally holds an appealed value for the two following tax years, New Jersey the same under its Freeze Act. A California decline-in-value reduction is explicitly temporary and reviewed annually.
What is the second deadline people miss?
The one for judicial review after the first-stage decision. It is typically 30 days and runs from the decision or the filing of the final roll, not from when you decide to act. Missing it ends the matter even where the first-stage case was strong.
Sources. Each deadline is taken from the responsible authority: Texas Comptroller for the May 15 rule; Georgia Department of Revenue for the 45-day notice period; California State Board of Equalization, Residential Property Assessment Appeals (Publication 30) for both filing windows and how a county's period is set; Florida Department of Revenue, Petitions to the Value Adjustment Board (PT-101) for the 25-day and 30-day windows and the evidence exchange; New Jersey Division of Taxation for April 1, May 1 and the January 15 counties; New York Office of Real Property Tax Services for Grievance Day, its exceptions and the 30-day judicial window; Washington Department of Revenue, Taxpayer Petition form 64-0075, for July 1, the 30 and 60-day alternatives and the 21-business-day evidence rule.