Protest / Appeals Calendar

PROCESS / ACTION

Intervening Year Appeal Deadlines

(even numbered years)

Reappraisal Year Appeal Deadlines

(odd numbered years)

Assessor mails real property Notices of Valuation
Not later than May 1
Not later than May 1
Assessor hears protests to real property valuation
May 1 through June 1
May 1 through June 1
Taxpayer mails written real property valuation protest to Assessor. Protests postmarked after June 1 can not be accepted. Taxpayer hand delivers written real property valuation protest to Assessor before 5 p.m. Faxed or online protests will be accepted if date-stamped by midnight June 1.
Not later than June 1
Not later than June 1
Assessor concludes real property protest hearings
Not later than June 1
Not later than June 1
Assessor mails personal property Notices of Valuation
Not later than June 15
Not later than June 15
Assessor hears protests to personal property valuations
Beginning June 15
Beginning June 15
Taxpayer appears in person, mails, hand delivers or faxes personal property valuation protest to Assessor
Not later than June 30
Not later than June 30
Assessor concludes personal property protest hearings
By July 5
By July 5
Assessor mails 2 copies of Notice of Determination on real property protests
On or before last working day of June
On or before last working day of August
Assessor mails 2 copies of Notice of Determination on personal property protests
On or before July 10
On or before last working day of August
Taxpayer files a written real or personal property valuation appeal to County Board of Equalization (CBOE)
On or before July 15
On or before September 15
CBOE concludes hearings on property valuation appeals
Not later than August 5
Not later than November 1
CBOE mails decisions on real and personal property appeals
Within 5 days of rendering decision
Within 5 days of rendering decision
Appeals from CBOE decisions must be filed with BAA, district court or BOCC for binding arbitration.
Not later than 30 days after CBOE decision
Not later than 30 days after CBOE decision