PROPERTY TAX APPEALS GUIDE

How to Appeal Your Property Taxes

If your property tax bill feels too high, it probably is. Most commercial property owners are over-assessed — and most never challenge it. Here's exactly how to file an appeal and what to expect.

THE PROCESS

How to File a Property Tax Appeal in 3 Steps

The appeals process varies by state, but it always follows the same basic structure. Here's what you need to do — or skip ahead and request a free property tax review if you'd like us to handle it. Still weighing whether to file? See can I lower my property taxes and is my property over-assessed.

Review Your Assessment

When your assessment notice arrives, compare the assessed value to what your property is actually worth. Look at recent sales of similar properties, your actual income and expenses, and your property's condition. If the numbers don't add up, you have grounds to appeal. See our assessment guide for details on how assessors calculate your value.

Gather Your Evidence

Build your case with comparable sales, income and expense records, vacancy data, and documentation of any property condition issues. The stronger and more specific your evidence, the better your outcome. Our evidence guide breaks down exactly what you need.

File Before the Deadline

Submit your appeal to the appropriate authority before the filing deadline. Miss it, and you're locked in for the year. Michigan: May 31 (Tax Tribunal) with Board of Review in March. Ohio: March 31 (Board of Revision). Indiana: 45 days from your assessment notice (PTABOA).

WHEN TO APPEAL

Signs You Should Appeal Your Property Taxes

Not every assessment is wrong — but many are. These are the most common indicators that your commercial property is over-assessed and an appeal could save you real money.

Taxes Jumped After a Sale

In Michigan, taxable value uncaps when a property changes hands. In all states, a recent purchase can trigger a reassessment that doesn't reflect the property's actual condition or income.

High Vacancy or Declining Income

If your property has significant vacancy or your net operating income has dropped, your assessment may not reflect that reality. Assessors often use market-wide averages, not your actual numbers.

Assessment Exceeds Market Value

Compare your assessed value to recent comparable sales. If similar properties are selling for less than your assessed value, you have a strong basis for appeal.

Property Condition Not Reflected

Deferred maintenance, environmental issues, or functional obsolescence can significantly reduce your property's value — but assessors rarely account for these without an appeal.

BUILDING YOUR CASE

What Evidence Do You Need to Win a Property Tax Appeal?

The strength of your appeal depends entirely on the evidence you present. Assessors won't reduce your value just because you ask — you need to prove your property is worth less than they think.

For commercial properties, the most effective evidence includes income and expense statements, rent rolls, vacancy documentation, and comparable sales data. If your property has physical issues or functional obsolescence, document those too.

The process differs by state. Michigan appeals go through the Board of Review or Tax Tribunal. Ohio appeals are filed with the Board of Revision (BOR). Indiana appeals go to the PTABOA. Each has its own rules for what evidence is accepted and how hearings work. Read our full property tax appeal process guide for a deeper dive.

Income and expense statements for the property

Rent rolls and vacancy records

Comparable sales of similar properties

Property condition reports and photographs

Independent appraisal (if available)

Market trend data for your property type

Professional reviewing property tax appeal evidence and documents

THE REAL COST

What Happens If You Appeal vs. Do Nothing

Every year you don't appeal an inflated assessment, the overpayment compounds. Here's what's at stake.

File a Property Tax Appeal

Assessment corrected to reflect actual market value

Tax savings that compound year after year

Lower baseline protects you in future assessment cycles

Cash flow improves immediately

No cost if you work with EPTA — contingency only

Accept the Over-Assessment

Overpay thousands every year on inflated value

Losses compound as future assessments build on the error

Cash flow erodes, reducing your property's overall value

Assessor has no reason to correct the mistake

You lose the right to appeal once the deadline passes

WHY HIRE A PROFESSIONAL

Commercial Appeals Are Complex — Let Us Handle It

You can file a property tax appeal on your own. But for commercial properties, the stakes are higher and the process is more complex than residential appeals. Assessors scrutinize commercial evidence more closely, and presenting your case effectively requires experience with valuation methodology, hearing procedures, and negotiation tactics.

EPTA specializes exclusively in commercial property tax appeals across Michigan, Indiana, and Ohio. We handle everything — from reviewing your assessment and building the evidence package to filing, negotiating, and representing you at hearings.

And because we work on contingency, you pay nothing unless we reduce your taxes. There's no upfront cost and no financial risk. Learn more about when to hire a property tax consultant or see what appeals actually cost. You can also explore our services to see how we support commercial property owners at every stage, or learn more about our dedicated property tax appeal services.

Deep experience with MI, IN, and OH appeal processes

Evidence packages built to withstand assessor scrutiny

Direct negotiation with municipal assessors

Contingency fees — you pay nothing unless you save

Property tax consultant meeting with commercial property owner

To appeal your property taxes, start by reviewing your assessment notice and comparing the assessed value to your property's actual market value. Then gather supporting evidence such as comparable sales, income data, and property condition documentation. Finally, file your appeal before the deadline — May 31 in Michigan, March 31 in Ohio, or within 45 days of your notice in Indiana.

Strong property tax appeals rely on comparable sales data, income and expense statements (for income-producing properties), documentation of property condition issues, vacancy records, and an independent appraisal if the assessed value is significantly off. The more specific your evidence is to your property, the stronger your case.

Deadlines vary by state. In Michigan, you must file with the Michigan Tax Tribunal by May 31 (with Board of Review hearings in March). In Ohio, complaints must be filed with the Board of Revision by March 31. In Indiana, you have 45 days from the date of your assessment notice to file with the local assessor or PTABOA.

Many property tax appeal firms, including EPTA, work on a contingency basis — meaning you pay nothing unless the appeal results in tax savings. This eliminates financial risk for property owners. There are typically no upfront filing fees for commercial property tax appeals in Michigan, Ohio, or Indiana.

For commercial properties, professional representation typically delivers significantly better results. Property tax consultants understand assessment methodology, have experience negotiating with assessors, and know how to present evidence effectively. With contingency-based fees, there is no financial risk to hiring a professional.

Commercial property tax appeal background

READY TO APPEAL?

Let Us Handle Your Property Tax Appeal

Now you know how to appeal — let us do the heavy lifting. We'll review your assessment for free, tell you if you have a case, and handle every step from filing to resolution.

No upfront fees. No risk. You only pay if we save you money.

Capitol building representing property tax authority