Property tax appeals are local. The discipline is consistent.

The annual assessment notice starts a 45 day appeal window.

Administrative route

An appeal begins with the county board of tax assessors. Depending on the property and the selected route, review can continue through a settlement conference, board of equalization, hearing officer, or arbitration.

Agent role

An owner names an authorized agent in writing before the agent appears.

Commercial and industrial assessment disputes can generally proceed directly to the Michigan Tax Tribunal.

Administrative route

The local board of review is optional for many commercial properties. Tribunal cases proceed through either the Small Claims or Entire Tribunal division, depending on the property and dispute.

Agent role

Tribunal rules recognize an authorized representative who has legal authority from the owner.

A valuation protest starts with the county assessor and follows the notice deadline.

Administrative route

If the assessor does not resolve the protest, the next step is the county board of equalization. Later options include the Board of Assessment Appeals, district court, or binding arbitration.

Agent role

Colorado procedure recognizes an owner acting through an agent at the county board level.

Appeals begin with the municipal board of assessment appeals, usually on a February timetable.

Administrative route

For certain commercial, industrial, utility, or apartment properties assessed above $1 million, the local board can decline a hearing. The owner then has a direct court route.

Agent role

A duly authorized agent can sign the local appeal. Court proceedings are separate and require counsel when applicable.

Most assessment disputes begin with the county board of equalization.

Administrative route

An owner can request informal review first, but that does not preserve appeal rights. A county board decision can be taken to the State Board of Equalization, subject to its filing deadline.

Agent role

An authorized agent can represent the owner with written authorization obtained before filing.

The regular protest period runs from April 2 through April 30.

Administrative route

A protest is filed with the local board of review. A dissatisfied owner can continue to the Property Assessment Appeal Board or district court.

Agent role

A duly authorized agent can sign the prescribed protest form for the owner.