If the local board’s decision still leaves you over-assessed, the process usually isn’t over. Most states provide a next level of appeal — a state tax tribunal/board of tax appeals, binding arbitration, or the courts — each with its own (often short) deadline that starts when you get the board’s decision.
Know your options & deadline
- The board’s decision letter should state how and where to appeal next and the deadline (frequently 30–60 days — verify on the letter).
- Options vary by state: a state tax tribunal / board of equalization, binding arbitration (popular in Texas for certain values, with a deposit), or district/superior court.
- Higher levels can be more formal — weigh the potential savings against time, fees, and whether to hire a property-tax attorney or consultant.
The letter / notice of further appeal
[Your full name]
[Your mailing address]
[City, State ZIP]
[Phone] | [Email]
[Date]
[State tax tribunal / Board of Tax Appeals / Arbitration coordinator / Court clerk
- as named in your decision letter]
Re: Appeal of board decision on property tax assessment
Owner: [Name] Parcel / account number: [number]
Property address: [address]
Local board: [name] Decision date: [date] Decision value: $[amount]
My opinion of value: $[amount]
To whom it may concern:
I am appealing the decision of [local board] dated [date], which set my [year]
value at $[amount]. I am filing this within the deadline stated in that decision.
I continue to assert that the correct market value is $[amount], based on the
comparable sales, condition, and/or unequal-appraisal evidence I presented (and
re-submit here). I request review at this level and ask that you confirm receipt,
the filing fee or deposit required, the schedule, and any evidence deadlines.
Enclosed: copy of the board decision and my evidence packet.
Sincerely,
[Your signature]
[Your printed name]
How to send it
Use the exact body/court and form named in your decision letter, pay any required fee or arbitration deposit, and file by the deadline (certified mail or the official portal; keep proof). Re-submit your evidence packet and tighten it based on what the board questioned.
Notes. The next level varies a lot by state — name, form, fees, deadlines, and whether a lawyer is needed differ everywhere; some routes (court) have real costs. For a modest residential reduction, weigh whether escalating is worth it; for larger gaps, a property-tax attorney or consultant (often on contingency) may help. General information, not legal or appraisal advice.