Property records

Dispute rail

Adjudicator

The Cook County Assessor's Office decides the first appeal. The Cook County Board of Review decides the second. Further review lies with the Illinois Property Tax Appeal Board or the circuit court.

Informal first step

The appeal to the Assessor is itself the informal step. It is filed online, at no cost, and does not require a lawyer.

Window

Township by township, not countywide. A township opens for appeal when its notices are mailed and closes on its published last file date, about 43 days later. Open for 2026: Barrington 2026-09-23, Bremen 2026-09-24, Lemont 2026-09-29, Calumet 2026-10-02, Hyde Park 2026-10-08, Leyden 2026-10-14, Worth 2026-10-15, Wheeling 2026-10-22, Proviso 2026-10-27, Lake 2026-10-29. The Board of Review's 2026 session Group 1 opens 2026-08-03 and closes 2026-09-01, and Group 2 opens 2026-08-31 and closes 2026-09-29; remaining groups are not yet published.

Evidence rule

Comparables must be similar in size, class, characteristics and location, at least three and five recommended, and each comparable must be given with its PIN. Appraisals must comply with USPAP, list all PINs, and must not cherry pick.

Fee

No filing fee at either the Assessor or the Board of Review.

Sources

• Cook County Assessor's Office (read on 2026-09-22)
• Cook County Assessor's Office (read on 2026-09-22)
• Cook County Board of Review (read on 2026-09-22)

• Not yet confirmed from an official page. The Board's 2026 session PDF, posted 2026-08 and re-downloaded 2026-09-22, lists only Group 1 and Group 2 dates. No later township dates exist to cite yet.

Dispute rail

Adjudicator

The New York City Tax Commission, an agency independent of the Department of Finance, decides applications for correction of assessment.

Informal first step

A Request for Review filed with the Department of Finance, due March 15 for Class 1 and April 1 for all other classes. It does not substitute for a timely Tax Commission application.

Window

2026/27 assessment cycle: applications for correction for Tax Classes 2, 3 and 4 must be received by 5 pm on 2026-03-02; Tax Class 1 by 5 pm on 2026-03-16. A revised Notice of Property Value dated after February 1 that increases assessed value or reduces an exemption opens a separate 20 calendar day window from the date of that notice.

Evidence rule

The Tax Commission decides principally on what the applicant submits, above all the property's income and expenses for the preceding year.

Fee

A $175 fee where the assessed value on the 2026/27 Notice of Property Value is $2 million or more; otherwise no fee.

Sources

• NYC Tax Commission (read on 2026-09-22)
• NYC Tax Commission (read on 2026-09-22)

Dispute rail

Adjudicator

The Los Angeles County Assessment Appeals Board, administered by the Executive Office of the Board of Supervisors, sitting under Article XIII of the California Constitution.

Window

2026-07-02 through 2026-11-30 for regular roll assessments. Supplemental, escape, roll-change and adjusted assessments: 60 days from the mailing date or postmark date, whichever is later.

Evidence rule

The assessor is presumed correct and the applicant carries the burden of proof with independent evidence, except for a single-family dwelling occupied as the applicant's primary residence, which carries a rebuttable presumption in the applicant's favor. Comparable sales must be identified by assessor's parcel number, street address or legal description and may not be dated more than 90 days after the valuation date.

Fee

A $46 non-refundable filing fee per application, with a hardship waiver available. Written findings of fact are optional, at a further $492 minimum per parcel and issue.

Sources

• Los Angeles County Board of Supervisors (read on 2026-09-22)
• Los Angeles County Board of Supervisors (read on 2026-09-22)

• Not yet confirmed from an official page. a decline-in-value (Proposition 8) review request to the Assessor is the customary informal step, but assessor.lacounty.gov renders client-side and returned no readable text on 2026-09-22; the AAB Rules define 'decline in value' but prescribe no pre-appeal informal step, and neither bos.lacounty.gov nor BOE Publication 30 states one.

Dispute rail

Adjudicator

The county Value Adjustment Board, made up of two county commissioners, one school board member and two citizens, in each of Florida's 67 counties. Many counties use special magistrates to hear petitions and recommend decisions; the Board makes every final decision. Procedure is governed statewide by Fla. Stat. chapter 194 and Department of Revenue rule chapter 12D-9.

Informal first step

An informal conference with the county Property Appraiser under Fla. Stat. section 194.011(2). Requesting one does not extend the petition deadline.

Window

Statutory, not calendar: a petition must be filed with the clerk of the county value adjustment board within 25 days after the property appraiser mails the Notice of Proposed Property Taxes (TRIM notice). TRIM notices go out in August, usually in mid-August per the Department of Revenue, so petitions are typically due in mid-September of 2026. The operative date is printed on each county's TRIM notice. Denials of an exemption or classification: 30 days from the denial notice, and all denial notices must be mailed by July 1.

Evidence rule

At least 15 days before the hearing the petitioner must give the property appraiser a list and summary of the evidence with copies. Evidence the appraiser requested in writing and the petitioner refused to provide may not be used at the hearing.

Fee

Set by each county's Value Adjustment Board by resolution, capped at $50 per parcel; no fee for a homestead exemption denial or a deferral denial, and waived for chapter 414 assistance recipients.

Sources

• Florida Department of Revenue (read on 2026-09-22)
• Florida Legislature (read on 2026-09-22)

• Not yet confirmed from an official page. Both are county-level facts and neither the statute nor the DOR guide publishes them; the rail should point at the county TRIM notice and the county VAB clerk.

Dispute rail

Adjudicator

The local Board of Assessors decides the abatement application under G.L. c. 59, section 59. The Appellate Tax Board, a statewide quasi-judicial body, hears the appeal from that decision under G.L. c. 59, sections 64 to 65.

Informal first step

The abatement application to the local assessors is itself the required first step. The Appellate Tax Board has no jurisdiction without a timely one.

Window

The abatement application is due on or before the due date for payment of the first installment of the actual tax bill: 2027-02-01 for fiscal year 2027 in municipalities that bill quarterly (FY2027 runs from 2026-07-01 to 2027-06-30), or about thirty days from the mailing of the actual tax bill in municipalities that bill twice a year. The assessors then have three months to act; silence is a deemed denial three calendar months after filing. An appeal must reach the Appellate Tax Board within three months of the assessors action, or of the deemed denial.

Evidence rule

Jurisdiction comes first: the tax must have been paid by the due date on the actual bill and the abatement application must have been filed on time on the approved form, State Tax Form 128. Only then does the Board reach valuation evidence.

Fee

No fee for the abatement application to the assessors. Appellate Tax Board filing fee by assessed value: $10 up to $20,000, $50 from $20,001 to $100,000, $100 from $100,001 to $999,999, and $0.10 per $1,000 above $1,000,000, capped at $5,000.

Sources

• Massachusetts Department of Revenue (read on 2026-09-22)
• Massachusetts Department of Revenue (read on 2026-09-22)