STATE BY STATE
Appeal Timelines by State
Michigan
Board of Review hearings in March. File with the Michigan Tax Tribunal by July 31. Most cases resolve in 6 to 18 months depending on complexity and whether the case settles or goes to hearing.
Ohio
File with the Board of Revision by March 31. Initial hearings typically take 3 to 6 months. Escalating to the Board of Tax Appeals (BTA) adds 1 to 2 years to the timeline.
Indiana
File with the PTABOA by June 15. Expect an initial hearing within 3 to 6 months. Escalating to the Indiana Board of Tax Review (IBTR) adds another 6 to 12 months.
STAGE BY STAGE
What to Expect at Each Phase of the Appeal
01
Filing & Initial Review
02
Evidence Exchange & Negotiation
03
Hearing or Settlement
04
Decision & Implementation
KEY FACTORS
What Determines How Long Your Appeal Takes
Jurisdiction and local board caseload
Strength and completeness of your evidence
Whether the assessor is willing to negotiate
Complexity of the property and valuation method
Whether the case escalates to a higher tribunal
Time of year you file relative to the deadline
WHY TIMING MATTERS
Start Early — Or Wait Another Year
Missing a deadline means waiting a full year to appeal
Early filers get priority scheduling in most jurisdictions
More time for evidence gathering strengthens your case
Negotiation windows shrink as hearing dates approach

THE EPTA ADVANTAGE
How We Shorten Your Timeline
Early filing to secure priority docket positions
Complete evidence packages that withstand scrutiny
Established relationships with local assessors
Proactive negotiation before formal hearings


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 TribunalOhio
Board of Revision
Ohio's county-level first step for property tax appeals. March 31 filing deadline every year.
Ohio Board of RevisionIndiana
PTABOA
Indiana's county Property Tax Assessment Board of Appeals. Form 130 filed within 45 days of notice.
Indiana PTABOA
