She’ll Mail the County a Two-Page Appeal With Three Comparable Sales Stapled to It. Her Property-Tax Bill Will Drop $1,100, and It Will Stay Down the Next Year Too
Winning a property tax appeal is satisfying, but the real payoff comes from what happens to your assessed value in the years that follow, and most homeowners never think to ask about it.
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A homeowner’s annual county assessment notice kicks off the process. The notice lists the assessed value that the bill is based on. A property tax appeal backed by three comparable home sales can lower that assessed value, and in several states the law holds the lower number in place for more than one year. In several states, state code includes a multi-year carryover.
One Appeal Can Keep Paying Off for Years
When an appeal lowers an assessment, many jurisdictions carry that lower figure forward. In most places, the reduction holds until the next reassessment. A single two-page letter can lower the next bill and the one after it, each calculated from the lower base.
Where State Law Puts It in Writing
Georgia’s statute states the carryover rule most clearly. Under O.C.G.A. §48-5-299(c), when a reduced value is set by a board of equalization, hearing officer, arbitrator, or superior court, or in a written agreement signed by the assessors and the taxpayer, “the new valuation so established by appeal decision or agreement may not be increased by the board of tax assessors during the next two successive years.”
Illinois has a similar rule in 35 ILCS 200/16-185. When the state Property Tax Appeal Board lowers the assessment on an owner-occupied home, the “reduced assessment, subject to equalization, shall remain in effect for the remainder of the general assessment period.”
Texas has no multi-year freeze. Under Texas Tax Code Section 23.01(e), effective January 1, 2020, if the chief appraiser attempts to increase a value that was lowered in a prior protest, the chief appraiser bears the burden of proving the increase is supported by clear and convincing evidence. The value can still be raised, and the rule only shifts the burden of proof to the appraisal district if the taxpayer challenges the increase.
Who Gets the Carryover and Who Gets Left Out
The carryover applies to owners who win a reduction through the formal channel their state names. In Georgia, that means an appeal decision or signed agreement with the assessors. In Illinois, it covers owner-occupied homes with a reduction from the state board. In Texas, any owner whose protest lowers the appraised value gets protection next year.
California works differently: a Proposition 8 decline-in-value reduction is temporary, and assessors review reductions annually, so they can restore the value as the market recovers. Owners who miss the filing window get nothing, no matter the state.
How to Build the Two-Page Appeal
- Find the deadline on the notice. Georgia generally gives 45 days from the date printed on the notice. In Texas, the deadline is May 15 or 30 days after the notice was mailed, whichever is later.
- Get the property record card. Check square footage, bedroom and bathroom counts, lot size, and condition. Correcting a factual error on the card can support a reduction.
- Choose three comparable sales. Look for recent sales of similar size, age, and style in the same neighborhood.
- Write the appeal. Page one states the assessor’s value, the owner’s opinion of value, and the reason. Page two is a simple table comparing the home to the three sales. Attach the sale records.
- Show up or submit evidence in writing. In Georgia, you lose the freeze if owners fail to attend the hearing or provide written evidence supporting your opinion of value.
- Get the result in writing and hold it. If next year’s notice comes in higher, file a response that cites the statute.
Fine Print That Can Undo the Savings
The freeze covers only the assessed value. Tax rates and levies can still rise, so the bill can climb even while the value stays fixed. Illinois reductions remain subject to equalization, a countywide multiplier that can push the taxable figure up.
Georgia law has two provisions that can end or reverse the freeze. If an owner files a return at a different value during the freeze years, the protection ends. If the owner files a new appeal during those years, the board or hearing officer may increase or lower the value. Texas protection runs only through the following tax year.
Every carryover ends at the next scheduled reassessment, when the county revalues the home. Owners should keep the comparable-sales file, because they may need to file a new appeal that year. Before sending anything, read the county’s appeal instructions, since filing formats and hearing schedules vary by jurisdiction.
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David Beren has been a Flywheel Publishing contributor since 2022. Writing for 24/7 Wall St. since 2023, David loves to write about topics of all shapes and sizes. As a technology expert, David focuses heavily on consumer electronics brands, automobiles, and general technology. He has previously written for LifeWire, formerly About.com. As a part-time freelance writer, David’s “day job” has been working on and leading social media for multiple Fortune 100 brands. David loves the flexibility of this field and its ability to reach customers exactly where they like to spend their time. Additionally, David previously published his own blog, TmoNews.com, which reached 3 million readers in its first year. In addition to freelance and social media work, David loves to spend time with his family and children and relive the glory days of video game consoles by playing any retro game console he can get his hands on.
