PROPERTY TAX APPEALS GUIDE

How to Appeal Your Commercial Property Taxes

A practical guide for commercial property owners in Michigan, Indiana, and Ohio. Understand the process, know your deadlines, and protect your cash flow.

SHOULD YOU APPEAL?

Signs Your Commercial Property Is Over-Assessed

If any of these apply to your property, you may be paying more than you should. Not sure how your assessment was calculated? Read our guide on how commercial properties are assessed.

Assessment higher than market value

Taxes jumped after purchase

Vacancy not reflected in assessment

NOI declining while taxes rise

Comparable properties assessed lower

THE PROCESS

The Commercial Property Tax Appeals Process

Review Your Assessment Notice

Carefully review your assessment notice when it arrives. Compare the assessed value to your property's actual market value, income, and condition.

Gather Evidence

Collect comparable sales data, income and expense records, property condition documentation, and vacancy information to support your case. See our guide to property tax appeal evidence for details.

File Your Appeal Before the Deadline

Submit your appeal before the filing deadline. Missing it means you are locked in for the year. Michigan: May 31. Ohio: March 31. Indiana: 45 days from notice. Request a Free Property Tax Review to get started before your deadline passes.

Present Your Case or Negotiate

Present your evidence at a hearing or negotiate directly with the assessing authority. Most commercial cases settle through negotiation.

Receive Decision and Adjusted Assessment

If successful, your assessment and tax bill are adjusted — resulting in real, ongoing savings.

STATE BY STATE

How the Process Differs by State

Michigan

File with the Michigan Tax Tribunal by May 31. Board of Review hearings in March. Appeals cover both assessed and taxable value.

Ohio

File a complaint with the Board of Revision by March 31. Can escalate to the Board of Tax Appeals (BTA) if needed.

Indiana

File with local assessor or PTABOA within 45 days of your assessment notice. Escalate to the Indiana Board of Tax Review (IBTR) if needed.

THE COST OF INACTION

What Happens When You Appeal vs. When You Don't

What Happens When You Take Action

Assessment corrected to reflect actual market value

Tax savings that compound year over year

Stronger position for future assessment cycles

Protected cash flow and property value

What Happens If You Do Nothing

Overpay taxes based on inflated assessment

Losses compound every year you don't appeal

Future assessments build on the inflated baseline

Cash flow erodes, reducing property value

DIY VS. PROFESSIONAL

Why Most Owners Work with a Property Tax Appeals Firm

Filing a property tax appeal on your own is possible — but commercial cases are complex. Most owners find that working with an experienced firm delivers better results with less risk. Learn more in our guide on when to hire a property tax consultant, or see what appeals actually cost.

Complex evidence requirements that assessors scrutinize

Negotiation experience with municipal assessors

Filing mistakes can risk dismissal of your case

Contingency fees mean no risk — you pay nothing unless you save

Tax consultant reviewing commercial property tax appeal documents step by step

The first step is reading your assessment notice carefully and comparing the stated value to what your property could actually sell for or earn in today's market. From there, most owners either file directly with the local review body or engage a professional to prepare evidence and file on their behalf. Waiting is the most expensive mistake — deadlines are hard and evidence takes time to assemble. Our appeal success rate guide shows what typical commercial outcomes look like. If you are not sure whether your case is worth filing, request a free property tax review and we will tell you where you stand before you commit to anything.

The strongest cases combine several types of proof: comparable sales from the last 12 to 18 months, trailing income and expense statements, documentation of vacancy and deferred maintenance, and a market-derived cap rate for income-producing properties. For owner-occupied or specialized properties, cost approach adjustments and functional obsolescence analysis often matter more than sales comps. Our appeal evidence guide walks through each category in detail and explains how to organize everything into a tribunal-ready package.

Timelines vary significantly by state and by whether your case settles through negotiation or proceeds to a full hearing. Michigan Tax Tribunal cases commonly resolve in six to eighteen months, Ohio Board of Revision complaints in three to six months, and Indiana PTABOA filings in three to six months with longer timelines if the case escalates to the IBTR. Most commercial cases settle before a formal hearing, so early filing and strong initial evidence can noticeably shorten the process. Our appeal timeline guide breaks down each phase in detail.

Yes. In every state we work in — Michigan, Ohio, and Indiana — you are expected to continue paying the current tax bill while the appeal is pending. If the appeal succeeds, you typically receive a refund or credit for the overpayment once the revised assessment is finalized. Falling behind on taxes during an appeal can put your case at risk and create additional penalties, so budgeting through the process matters. See our 2026 deadlines guide to plan your filing alongside normal tax due dates.

Missing the deadline usually means you are locked into the current assessment for the entire tax year with no ability to reduce it. Michigan requires Tax Tribunal commercial filings by May 31, Ohio Board of Revision complaints are due by March 31, and Indiana appeals must be filed within 45 days of the assessment notice. A full year of overpayment on a commercial property can easily exceed what you would have paid in contingency fees on a successful appeal. If you are close to a deadline, a free review is the fastest way to decide whether to file before the window closes.

For commercial properties, professional representation almost always produces a better outcome — larger reductions, stronger evidence, and cleaner procedural compliance. Contingency-based firms take on the financial risk, so you only pay if your taxes actually go down, which levels the cost comparison with the DIY route. Our DIY vs professional comparison breaks down the tradeoffs, and our guide to hiring a consultant covers what to look for when choosing a firm.

RELATED RESOURCES

Continue Learning About Property Tax Appeals

2026 Property Tax Appeal Deadlines — Filing dates for MI, IN, and OH

What Evidence You Need to Appeal Property Taxes — Build a stronger case

How Much Does a Property Tax Appeal Cost? — Fee structures explained

Michigan Property Tax Appeals — Tax Tribunal representation

Ohio Property Tax Appeals — Board of Revision representation

Retail Property Tax Appeals — Shopping centers and strip malls

SELECT YOUR STATE

Find Your State's Appeal Process

Property tax appeal procedures vary by state. Choose your state below for a detailed guide to the appeal body that handles your commercial property tax appeal.

Michigan

Tax Tribunal

Michigan's statewide tax appeal body. Strict May 31 / July 31 filing deadlines depending on property type.

Michigan Tax Tribunal

Ohio

Board of Revision

Ohio's county-level first step for property tax appeals. March 31 filing deadline every year.

Ohio Board of Revision

Indiana

PTABOA

Indiana's county Property Tax Assessment Board of Appeals. Form 130 filed within 45 days of notice.

Indiana PTABOA

Commercial property tax appeal background

READY TO APPEAL?

Get a Free Assessment Review

Now that you understand the process — let us handle it. We manage everything from filing to negotiation. No fee unless we save you money.

Government building representing the commercial property tax appeal process