Selected State Profiles
Disclaimer: Tax appeal information may be subject to change.
Alabama click to expand/collapse
Assessment Ratio: 20%
Fiscal Tax Year: 10/01 – 9/30
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Board of Equalization
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
RE Assessment Date: Oct 1
RE Value Notices Issued: Jan – Apr
RE Appeal Deadline: Varies 10 Days after Value Notices
RE Tax Bills Due: Dec 31
Florida click to expand/collapse
Assessment Ratio: 100%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Value Adjustment Board
Consultant Certification or Licensing: State Licensed Broker to appeal on any level
Real Estate Taxable? Yes
RE Assessment Date: Jan 1
RE Value Notices Issued: Aug – Dates may vary by county
RE Appeal Deadline: Sept – 25 days after Value Notices
RE Tax Bills Due: Nov 30 – Deadline for 4% discount
Dec 31 – Deadline for 3% discount
Jan 31 – Deadline for 2% discount
Feb 28 – Deadline for 1% discount
Mar 31 – Gross Tax amount
Georgia click to expand/collapse
Assessment Ratio: 40%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: City & County
Level One Appeal Name: Formal Assessor Appeal
Consultant Certification or Licensing: Authorized agent to appeal at all levels
Real Estate Taxable? Yes
RE Assessment Date: Jan 1
RE Value Notices Issued: May - Aug
RE Appeal Deadline: June – Aug - 45 days after date on Value Notice
RE Tax Bills Due: May – Dec – Varies by Jurisdiction
North Carolina click to expand/collapse
Assessment Ratio: 100%
Fiscal Tax Year: 07/01 – 06/30
Valuation Authority: County
Collection Authority: County & Town
Level One Appeal Name: Formal Assessor Appeal
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
RE Assessment Date: Jan 1
RE Value Notices Issued: Feb - Mar
RE Appeal Deadline: Apr 4 – or 30 days after Value Notice
May 15 – Mecklenburg County
June 30 – Forsyth County
RE Tax Bills Due: Sep 1 – delinquent after Jan 6
South Carolina click to expand/collapse
Assessment Ratio: 6%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: City, Town & County
Level One Appeal Name: Formal Assessor Appeal
Consultant Certification or Licensing: State Certified General RE Appraiser
Real Estate Taxable? Yes
RE Assessment Date: Jan 1
RE Value Notices Issued:
RE Appeal Deadline: Feb 28 – 90 days after appeal notice issued
RE Tax Bills Due: Jan 15
Tennessee click to expand/collapse
Assessment Ratio: 40%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: City & County
Level One Appeal Name: Board of Equalization
Consultant Certification or Licensing: State Registered Tax Agent
Real Estate Taxable? Yes
RE Assessment Date: Jan 1
RE Value Notices Issued: Apr - May
RE Appeal Deadline: June
RE Tax Bills Due: Feb 28
Virginia click to expand/collapse
Special note: There are over 100 taxing jurisdictions in Virginia, therefore notices and deadlines may vary throughout the state.
Assessment Ratio: 100%
Fiscal Tax Year: Varies by Jurisdiction
Valuation Authority: County & some Cities
Collection Authority: City, Town & County
Level One Appeal Name: Formal Assessor Appeal
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
RE Assessment Date: Varies – mostly Jan 1
RE Value Notices Issued: Varies by jurisdiction
RE Appeal Deadline: Varies by jurisdiction
RE Tax Bills Due: Varies by jurisdiction
