Disclaimer

1. We Are Independent

propertytaxusa.org/ is an editorial reference site run independently. We are not commissioned by, endorsed by, partnered with, or accountable to any state, county, or federal agency. The information we publish is gathered from public sources — primarily state department of revenue websites, individual county assessor and tax collector websites, and state codes — and presented in a consistent format across the country.

2. What We Are Not

To be specific, propertytaxusa.org/ is not:

• The Internal Revenue Service (IRS) — property tax is a state-and-local tax, not a federal one, so the IRS doesn’t run it; we don’t run it either
• Any state department of revenue, taxation, or finance (such as the California State Board of Equalization, the New York Department of Taxation and Finance, the Texas Comptroller, or the Florida Department of Revenue)
• Any county assessor, appraiser, property valuation administrator, or board of revision
• Any county tax collector, treasurer, or sheriff (which is the collecting officer in some states)
• Any board of equalization, board of review, appraisal review board, or value adjustment board
• A property-tax-protest consultant, attorney, real-estate appraiser, or appraisal management company
• A title company, mortgage servicer, or escrow agent

For anything that requires action by an official body — filing an appeal, paying property tax, applying for an exemption, attending a hearing, requesting public records — you must use the official channel. Every state and county page on this site links straight to those official channels.

3. Property Tax Deadlines Change

Property tax deadlines in the United States are time-sensitive and vary by state and often by county within the state. The deadline to file an appeal, to claim a homestead exemption, or to pay an installment is set by state statute, county ordinance, or by the date of mailing of your annual value notice. We update state and county pages on a quarterly review cycle and add a “Last reviewed” date to each page.

4. Assessed Values, Tax Estimates, and Calculations

We do not appraise property. We do not tell you what your home is worth. We do not predict whether an appeal will succeed. Where pages on the site reference example calculations or rate-of-appeal-success data, those are illustrative — they are not predictions, financial advice, or a substitute for a professional evaluation.

Your taxable value, exemption status, and tax bill are determined by:

• The county assessor’s annual (or cycle-appropriate) appraisal of your property
• The exemptions you have filed for and qualify for under state and local law
• The tax rates / millage adopted each year by every taxing unit your property sits in (school district, county, city, special districts)
• The tax collector’s calculation and billing once values are certified

5. State and County Variation

The fifty states have fifty different statutory frameworks for property tax. Within each state, individual counties (or townships in some New England states) have their own portals, their own form numbers, and their own appeal procedures. General “US property tax” content does not transfer cleanly between states or even between adjacent counties. Always go by the rules and procedures of your specific state and county.

6. Exemption Eligibility and Application

Exemptions vary substantially across the country: California’s homeowner exemption operates differently from Florida’s homestead, which operates differently from Texas’s residence homestead, which operates differently from Michigan’s principal residence exemption, and so on. Eligibility for any specific exemption depends on your individual circumstances and is determined by the local assessor, not by us.

Common exemption categories — homestead, over-65, disabled person, disabled veteran, surviving spouse, agricultural, conservation, religious, charitable, school — appear in most states but with very different eligibility tests, application forms, and renewal requirements. Always read the specific state’s published requirements before applying.

7. Federal Tax Considerations

Property tax is a state-and-local tax (SALT), not a federal one. However, federal tax law affects how property tax interacts with your federal return — most notably the $10,000 SALT deduction cap enacted by the Tax Cuts and Jobs Act of 2017, which currently applies through 2025 and may sunset or be amended thereafter. We provide general context where relevant, but federal tax matters — depreciation, basis, cost-segregation studies, like-kind exchanges, passive activity rules — are outside our scope. Consult a CPA or tax attorney for federal questions.

8. Not Legal, Tax, or Financial Advice

Content on this site is general information for property owners trying to navigate state and local property tax. It is not legal advice, tax advice, financial advice, or appraisal services. In particular:

• If you have a complex appeal involving substantial value disputes or equity-and-uniformity arguments, consult a licensed property-tax consultant or attorney in your state
• If you are involved in litigation following an administrative determination, you need an attorney admitted in the relevant state; pleading deadlines are strict
• If you have a federal tax matter related to property, consult a CPA or tax attorney; this site does not address federal tax
• If you are dealing with a tax-sale, deferred-collection, or distressed-property issue, you should consult specialist counsel before relying on summary information
• If you are a non-individual entity (LLC, corporation, partnership, trust, estate), the rules around exemptions and ownership documentation are more involved than what we cover

9. External Links

We link extensively to state DOR sites, county assessor and tax collector sites, state codes, and federal references such as the IRS. We have no control over those sites and cannot guarantee:

• That they will remain online or at the same URL
• That their content is current at the moment you click through
• That their security and privacy practices match ours
• That their accessibility meets the standard we apply to our own pages

A link from us to a third-party site is not an endorsement beyond the specific information we are pointing to.

10. Advertising and Affiliate Relationships

This site is funded by display advertising and may include affiliate links. Advertisements are served by recognized ad networks and labeled where required. We don’t allow advertisers to influence editorial content. State and county pages are never edited to favor or disfavor any commercial service — including property-tax-protest companies that may advertise on the site. Full position in our Editorial Policy.

11. Limitation of Liability

To the fullest extent permitted by law:

• The site and all content on it are provided “as is” and “as available.” We make no warranty that the content is complete, accurate, current, fit for any particular purpose, or free from error.
• We are not liable for any direct, indirect, incidental, consequential, or special loss or damage arising from your use of, or reliance on, this site — including missed appeal deadlines, denied exemption applications, incorrect tax calculations, tax-sale outcomes, or any payment made in reliance on information here.
• Nothing in this disclaimer excludes or limits liability for fraud, fraudulent misrepresentation, or any other liability that cannot be excluded under applicable law.

Full liability framework in our Terms of Service.

12. Trademarks and Government Names

State, county, city, and agency names belong to the respective government bodies. We use those names to identify the area or office each page covers — there is no other practical way to publish a national directory of property-tax authorities. We do not claim sponsorship, endorsement, or affiliation, and we do not reproduce official seals or logos. If a state, county, or other government body believes our use of its name on a page is misleading or improper, please contact us at info@propertytaxusa.org and we will respond promptly.

13. If Something on This Site Is Wrong

We treat reader corrections as a priority. If you find an error — an outdated portal link, a deadline that doesn’t match the current state DOR guidance, a wrong exemption form, or a county that’s been merged or renamed — please email us with the page URL and what you believe is incorrect. Where possible, include the link from the state or county that supports the correction; that lets us cross-check and update within seven business days.

Broader commitments on accuracy, sources, and corrections are in the Editorial Policy and Sources & Methodology pages.