Exact Statutory Filing Windows, Assessment Cap Limits, and How to Win an Informal Assessor Review in 15 Minutes
| State Jurisdiction | Statutory Protest Window | Annual Assessment Cap / Lever | Winning Statutory Citation |
|---|---|---|---|
| Texas (ARB Protest) | May 15 or 30 Days After Notice | 10% Homestead Cap + Equal & Uniform Median Rule (Lowest of Market or Comps) | Tex. Tax Code § 41.43(b)(3) & § 23.23 |
| California (Prop 8) | July 2 – Sept 15 / Nov 30 (County) | 2% Prop 13 Cap + Temporary Decline-in-Value Reduction Below Purchase Base | Cal. Rev. & Tax. Code § 51(a)(2) |
| Florida (VAB Appeal) | 25 Days After TRIM Notice (Aug/Sept) | 3% Save Our Homes Cap + Removal of 15% Presumption of Correctness | Fla. Stat. § 194.011 & § 194.301 |
| Illinois (Cook / Collar) | 30 Days After Township Publication | Lack of Uniformity Equity Grid (Compare Price-per-Sq-Ft of 5 Identical Neighbors) | 35 ILCS 200/16-55 / 16-180 |
| New York / New Jersey | 3rd Tuesday in May (NY) / April 1 (NJ) | RAR / Chapter 123 Common Level Ratio Challenge + Star Exemption Audit | N.Y. RPTL § 524 / N.J.S.A. 54:3-21 |