By state

Commercial property tax appeals, state by state.

Every state runs its own appeal ladder, its own deadlines and its own rules about who may appear. These guides set out what applies where we practise — 607 jurisdictions and 16 distinct appeal rungs across four states.

Virginia

133 counties and independent cities

Virginia assesses at 100% of fair market value, which means an over-assessment is a direct, provable error rather than a question of ratio. The practical difficulty is that appeal windows are set locality by locality — not by the Commonwealth — and many localities do not publish theirs at all.

  1. Assessor review
  2. Board of Equalization / Board of Review
  3. Circuit Court

Deadline

Virginia deadlines are local, and often unpublished

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Texas

254 county appraisal districts

Texas has no state income tax, so property tax carries a heavier load and rates are correspondingly high — commonly above $2.00 per $100. The protest system is also the most developed of the four states we practise in, with a formal appraisal review board, binding arbitration and a SOAH route above it.

  1. Informal review with the appraisal district
  2. Appraisal Review Board protest
  3. Binding arbitration
  4. SOAH appeal
  5. District court

Deadline

The later of 15 May or 30 days after your notice

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Missouri

115 counties and St. Louis City

Missouri assesses commercial property at 32% of market value, then applies the levy to that figure. Because the state reassesses on a two-year cycle, a successful appeal in an odd year generally holds for the even year as well — which doubles the value of getting it right.

  1. Informal review with the assessor
  2. County Board of Equalization
  3. State Tax Commission
  4. Circuit court judicial review

Deadline

Second Monday in July, with local variations

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Kansas

105 counties

Kansas quotes rates in mills rather than dollars per hundred, and assesses commercial property at 25% of appraised value. It is also the only one of our four states with a genuine alternative route: payment under protest, which runs on an entirely different clock from the ordinary appeal.

  1. Informal meeting with the county appraiser
  2. Board of Tax Appeals
  3. District court / Court of Appeals
  4. Payment under protest

Deadline

30 days from the notice — or pay under protest

Read the guide →

Questions owners ask first

What does Sterling Tax Management do?

We review commercial property assessments and, where the evidence supports it, represent the owner through the appeal process — informal review, the local board, the state body, and arbitration or court where the numbers justify it. We work across Virginia, Texas, Missouri and Kansas.

How much does a commercial property tax appeal cost?

Our fee is contingent on the tax saving achieved, so there is no fee where no reduction is obtained. The percentage and the basis on which it applies are set out in the engagement agreement you sign before any work begins. Third-party costs such as filing fees or arbitration deposits are separate and are always flagged in advance.

How do I know whether my property is over-assessed?

Three tests usually settle it: what comparable properties have actually sold for, what the property earns under the income approach, and whether it is assessed in line with similar properties in the same jurisdiction. Our desk review runs all three and comes back with a written opinion of value.

What happens if you decide an appeal is not worth filing?

We say so, in writing, and we do not file. A weak appeal costs a year and in some states invites a closer look at the parcel. Telling you not to proceed is part of the service, not a failure of it.

What documents do you need from me?

The assessment notice first — several deadlines run from its date and we cannot compute them without it. Beyond that, a rent roll and an income and expense statement where the income approach applies, plus any recent appraisal, purchase documents or photographs showing condition.

Can appeal deadlines be extended?

No. Appeal deadlines are set by statute or local ordinance and are not extendable. Missing one generally means accepting the assessed value for that tax year regardless of the evidence. This is why we track every deadline for every parcel we hold.

Not sure which applies to you?

Give us the parcel. We will tell you which rung you are on, what your deadline is, and whether the evidence supports an appeal.