Understand Your Property Assessment

Who it is for

Property owners in Texas, Florida, California, Arizona, Nevada, Oregon, Michigan, Colorado, Ohio, North Carolina, Massachusetts, Virginia, New York, Georgia, Maryland, Indiana, Washington, New Jersey and Minnesota — starting with Harris County — who want to understand their assessment before deciding anything. If you already know you want a professional to handle a protest, VAB petition, assessment appeal, abatement claim or board petition, this site will still help you understand what that process involves.

States covered

Nineteen states, each documented from its own statutes and official guidance — because a rule that is correct in one is usually wrong in the next:

Texas — appraisal districts, notice of appraised value, protests to the Appraisal Review Board, and the 10 percent homestead limitation.
Florida — property appraisers, TRIM notices, the Save Our Homes limitation, and value adjustment board petitions.
California — base year values under Proposition 13, decline-in-value assessments under Proposition 8, and assessment appeals boards.
Arizona — full cash value versus limited property value, notices of valuation, and petitions for review to the county assessor.
Nevada — the July 1 fiscal year, the 35% assessment ratio, and a partial abatement that caps the tax bill rather than the value.
Oregon — Measure 50’s maximum assessed value against real market value, the changed property ratio for new construction, and Measure 5 limits that can compress the bill.
Michigan — taxable value under Proposal A, an inflation-or-5% limit built from a formula, and an uncapping that follows a transfer of ownership.
Colorado — actual value times a legislatively-set assessment rate, an odd-year reassessment cycle, and a protest window that closes in early June.
Ohio — taxable value at 35% of true value, a six-year county reappraisal cycle with triennial updates, and the DTE Form 1 complaint to the Board of Revision.
North Carolina — revaluation at least every eight years, a Board of Equalization and Review that convenes in April and closes when it adjourns, and a 30-day appeal to the Property Tax Commission.
Massachusetts — municipal assessors under Proposition 2½, an abatement application due with the first actual bill, and a three-month deemed denial.
Virginia — assessments at 100% of fair market value, a 15-day notice of an increased assessment, and a de novo circuit court appeal.
New York — a uniform percentage of market value chosen by each town, Grievance Day (usually the fourth Tuesday in May), and a 30-day judicial-review window after the final roll.
Georgia — annual assessment at market with a 40% ratio, a 45-day appeal window with a declared method, and a bill of rights that puts the burden on the county.
Maryland — the only state-run assessment system, 100% of market value on a triennial cycle with a three-year phase-in, and a 45-30-30 day appeal ladder to the Maryland Tax Court.
Indiana — annual adjustment instead of periodic reassessment, a Form 130 appeal where a 5% increase shifts the burden to the county, and 1%/2%/3% circuit-breaker caps on the bill itself.
Washington — a levy limit that caps the dollars districts collect rather than the value, and a Board of Equalization deadline of July 1 or 30 days after the change-of-value notice, whichever is later.
New Jersey — an April 1 appeal deadline with a Chapter 123 common level range of ±15% around the certified average ratio.
Minnesota — assessment on January 2 for taxes payable the next year, appeal boards whose meeting dates are the deadlines, and a direct route to the Minnesota Tax Court by April 30 of the payable year.

Florida property tax

Florida's system is different: just value, assessed value, and taxable value are three different figures, the Save Our Homes limitation and the non-homestead cap work differently from Texas's 10% rule, and appeals go through a Value Adjustment Board after a TRIM notice. Start with Florida property tax basics, the TRIM notice, or Save Our Homes.

California property tax

California does not reassess most property to market value every year: it anchors each property to a base year value and adjusts that figure by the lower of the CPI change or 2%. That is why a lawful assessment can jump far more than 2% in one year, why two identical neighboring houses can carry very different values, and why the checker published here does not screen California properties. Start with California property tax basics, the Proposition 13 and Proposition 8 rules or the California deadlines.

Arizona property tax

Arizona puts two values on the same property. The full cash value is the assessor’s market estimate and is what you appeal; the limited property value is the figure the tax is levied on, set as the prior year’s limited value plus 5% and never above the full cash value. That is also why a limited value can climb in a falling market — and why a reduction of the full cash value alone does not always change the bill. Start with Arizona property tax basics, the full cash vs limited value rules or the petition for review.

Nevada property tax

Nevada caps the tax bill, not a value: the amount you owe may not rise by more than 3% a year for a claimed primary residence, or a larger figure for other property, and the county takes the lower of that figure and the calculated tax. The 3% level is something you claim and can lose — most often when an ownership document is recorded against the property. That is also why a Nevada bill can rise while values fall. Start with Nevada property tax basics, the partial abatement or the Nevada deadlines.

Oregon property tax

Oregon carries two limits from two ballot measures. Measure 50 gives every property a maximum assessed value that grows on its own schedule, and the tax base is the lower of that limit or the real market value — which is why a falling market does reach the bill even though the limit keeps rising. New construction enters at a fraction of its value through the county’s changed property ratio, and Measure 5 caps the tax itself at $5 and $10 per $1,000 of real market value: when that calculation is lower, your property is compressed. Start with Oregon property tax basics, the maximum assessed value or the Oregon deadlines.

Eleven more states, eleven different systems

Ohio, North Carolina, Massachusetts, Virginia, New York, Georgia, Maryland, Indiana, Washington, New Jersey and Minnesota round out the coverage, and each adds a mechanism none of the others uses: Ohio taxes 35% of true value on a county revaluation calendar; North Carolina runs its appeals through a county board that convenes in April and closes when it adjourns; Massachusetts anchors abatement rights to the first actual tax bill with a three-month deemed denial; Virginia assesses at 100% of market value with no cap but a strong notice-and-hearing procedure; New York lets each town choose its uniform percentage of market value and grieves by Grievance Day; Georgia reassesses at market every January 1 while putting the burden of proof on the county; Maryland runs the only state-level assessment office with a three-year phase-in; Indiana caps the bill itself at 1%, 2% or 3% while shifting the burden to the county after a 5% increase; Washington caps the levy — the dollars collected — instead of any value; New Jersey tests assessments against a ±15% band around a certified average ratio; and Minnesota ties its appeal deadlines to board meeting dates with a direct route to its Tax Court. Start with Ohio property tax, North Carolina, Massachusetts, Virginia, New York, Georgia, Maryland, Indiana, Washington, New Jersey or Minnesota.

Estimate a property's value chain

The property value estimator takes a value you supply and works it through a state's actual system — assessment ratio, exemptions, taxable value — and, at the rate from your own bill, an estimated annual tax. Seven states are supported with rules verified from official sources; each edition is different, because the systems are.

Compare the states

“2% cap”, “3% cap”, “10% cap” — the same phrase means different things in different states. See what each state’s limit actually measures in property tax by state.

How the assessment checker works

You enter the values from your notice and your property's characteristics. The checker calculates the year-over-year change, compares it with the rule that applies to your property, screens for conditions that may warrant further review, and builds an evidence and preparation checklist. It runs in your browser and stores nothing.

It is offered for Texas and Florida properties, where the question “did this year’s figure move more than the law allows?” can be answered from the notice itself — in Texas on the appraised value, in Florida on the assessed value, because those are the figures each state’s limitation attaches to. The other ten state pages explain why the same arithmetic would give a misleading answer there — or, in the four states with no percentage cap, why there is no limit to test against at all — and what to check instead.

What information it uses

Official sources only: state statutes and departments of revenue (including the Texas Comptroller, the Florida Legislature and Department of Revenue, the California State Board of Equalization and CDTFA, the Arizona Revised Statutes, State Board of Equalization and county assessors, the Nevada Department of Taxation and Nevada county assessors and treasurers, Oregon’s Secretary of State administrative rules and county assessors, the Ohio Department of Taxation and Board of Tax Appeals, the North Carolina Department of Revenue, the Massachusetts Citizen Information Service, the Code of Virginia on the state’s law portal, the New York State Department of Taxation and Finance, the Georgia Department of Revenue, the Maryland Tax Court and State Archives, and the Indiana Department of Local Government Finance), plus official appraisal district and county assessor materials. Every important factual claim on this site links to its source with the date we verified it. See our methodology.

What it can and cannot determine

It can help you understand your assessment, check it against verified public rules, and prepare evidence. It cannot determine your property's correct value, cannot predict whether a protest will succeed, and cannot promise savings. Comparisons it produces are informational, not legal conclusions.

Texas property tax basics

How values are set as of January 1, what "market value" legally means, why appraised and taxable value differ, and who does what between the appraisal district, taxing units, and the ARB.

The Texas protest process, step by step

From the notice of appraised value to the ARB's written order — and the appeal routes that exist if you disagree with it. The filing deadline is generally May 15 or 30 days after your notice was delivered, whichever is later. These pages are specific to Texas; for the equivalent steps in the other states, follow the state pages above or the by-state comparison.

Texas county starting points

Our county guides cover the local starting points — the appraisal district's role, filing a protest, official forms, and the official property search: the Harris County guide (with the Harris County checker) and the Dallas County guide.

Evidence and preparation

Photographs, repair estimates, sales documentation, comparable properties, surveys, engineering reports — what official guidance says about each, and what each does not prove by itself.

Sources and methodology

Source hierarchy, comparable-property standards, calculation transparency, and how errors get corrected: methodology · editorial policy · corrections.

Disclaimer

This site provides general educational information, not individualized legal, tax, appraisal, or financial advice. It is not affiliated with any appraisal district or government agency. Read the full disclaimer.

About the site

Why this site exists, how information is reviewed, and what we do not do: about.

Understand your property assessment