{
  "schema_version": "1.0",
  "last_reviewed": "2026-08-19",
  "policy": {
    "scope": "Routing aid for residential real-property valuation appeals in the 50 states and District of Columbia.",
    "required_verification": "Verify the exact local authority, current official form, valuation date, evidence window, filing deadline, fee, signature, service, hearing, and submission requirements for every case.",
    "deadline_policy": "No deadline in this registry is authoritative. Use the owner's notice and current official state and local sources; an informal review may not preserve formal rights.",
    "source_policy": "The listed URL is an official starting point, not necessarily the filing page. Continue to the responsible county, parish, borough, municipality, appraisal district, clerk, board, or tribunal."
  },
  "jurisdictions": {
    "AL": {
      "name": "Alabama",
      "administration": "County tax assessing officials with county equalization review",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessing official review", "county board of equalization", "circuit court or other authorized review"],
      "common_form_terms": ["property value protest", "board of equalization appeal"],
      "official_starting_url": "https://www.revenue.alabama.gov/property-tax/",
      "official_search_query": "site:revenue.alabama.gov property tax assessment appeal board of equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "AK": {
      "name": "Alaska",
      "administration": "Municipality or borough",
      "route_family": "local_equalization_board",
      "common_sequence": ["local assessor review", "municipal or borough board of equalization", "superior court or authorized review"],
      "common_form_terms": ["assessment appeal", "board of equalization"],
      "official_starting_url": "https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor.aspx",
      "official_search_query": "site:alaska.gov property assessment appeal board of equalization municipality borough",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "AZ": {
      "name": "Arizona",
      "administration": "County assessor",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["county assessor petition for review", "county or state equalization review as applicable", "tax court or authorized review"],
      "common_form_terms": ["petition for review of valuation", "notice of claim", "board of equalization"],
      "official_starting_url": "https://azdor.gov/business/property-tax",
      "official_search_query": "site:azdor.gov property valuation appeal petition review county assessor",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "AR": {
      "name": "Arkansas",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor review", "county board of equalization", "county court and authorized further review"],
      "common_form_terms": ["petition to county board of equalization", "assessment appeal"],
      "official_starting_url": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/",
      "official_search_query": "site:arkansas.gov property assessment appeal county board of equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "CA": {
      "name": "California",
      "administration": "County assessor and county assessment appeals board or county board of equalization",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["county assessor informal or decline-in-value review", "county assessment appeals board or board of equalization", "superior court after administrative exhaustion"],
      "common_form_terms": ["decline in value", "Proposition 8", "assessment appeal application"],
      "official_starting_url": "https://boe.ca.gov/proptaxes/faqs/assessappeals.htm",
      "official_search_query": "site:boe.ca.gov property tax assessment appeal decline in value county",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "CO": {
      "name": "Colorado",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["assessor protest", "county board of equalization", "Board of Assessment Appeals, arbitration, or district court"],
      "common_form_terms": ["notice of valuation protest", "county board of equalization appeal"],
      "official_starting_url": "https://cdola.colorado.gov/property-taxation",
      "official_search_query": "site:colorado.gov property tax assessment protest county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "CT": {
      "name": "Connecticut",
      "administration": "Municipal assessor",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["municipal assessor review", "board of assessment appeals", "superior court"],
      "common_form_terms": ["board of assessment appeals application", "assessment appeal"],
      "official_starting_url": "https://portal.ct.gov/opm/igpp/resources-and-forms/statutes-governing-property-assessment-and-taxation",
      "official_search_query": "site:ct.gov property assessment appeal municipal board assessment appeals",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "DE": {
      "name": "Delaware",
      "administration": "County assessment office",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["county assessment office review", "county board of assessment review", "superior court"],
      "common_form_terms": ["assessment appeal", "board of assessment review"],
      "official_starting_url": "https://delcode.delaware.gov/title9/c083/sc01/index.html",
      "official_search_query": "site:delaware.gov county property assessment appeal board assessment review",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "DC": {
      "name": "District of Columbia",
      "administration": "District Office of Tax and Revenue",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["first-level assessment appeal", "Real Property Tax Appeals Commission", "Superior Court or authorized review"],
      "common_form_terms": ["first level appeal", "real property tax appeal"],
      "official_starting_url": "https://otr.cfo.dc.gov/page/assessments-appeals",
      "official_search_query": "site:dc.gov real property tax assessment appeal first level RPTAC",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "FL": {
      "name": "Florida",
      "administration": "County property appraiser with county clerk-administered review",
      "route_family": "value_adjustment_board",
      "common_sequence": ["property appraiser informal conference", "value adjustment board petition", "circuit court or authorized review"],
      "common_form_terms": ["value adjustment board petition", "DR-486", "property value petition"],
      "official_starting_url": "https://floridarevenue.com/property/Pages/Home.aspx",
      "official_search_query": "site:floridarevenue.com property value adjustment board petition DR-486",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "GA": {
      "name": "Georgia",
      "administration": "County board of tax assessors",
      "route_family": "local_equalization_board",
      "common_sequence": ["appeal to county board of tax assessors", "board of equalization, hearing officer, or arbitration route", "superior court"],
      "common_form_terms": ["property tax appeal", "PT-311-A", "board of equalization"],
      "official_starting_url": "https://dor.georgia.gov/property-tax-real-and-personal-property-faq",
      "official_search_query": "site:dor.georgia.gov property tax assessment appeal PT-311-A board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "HI": {
      "name": "Hawaii",
      "administration": "County real property tax office",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["county real property assessment appeal", "county board of review", "tax appeal court or authorized review"],
      "common_form_terms": ["real property assessment appeal", "board of review"],
      "official_starting_url": "https://tax.hawaii.gov/useful/",
      "official_search_query": "site:hawaii.gov county real property assessment appeal board review",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "ID": {
      "name": "Idaho",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor review", "county board of equalization appeal", "State Tax Commission or district court as authorized"],
      "common_form_terms": ["property assessment appeal", "county board of equalization"],
      "official_starting_url": "https://bta.idaho.gov/",
      "official_search_query": "site:bta.idaho.gov property assessment appeal county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "IL": {
      "name": "Illinois",
      "administration": "Township or county assessment officials, depending on county",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["assessor review where available", "county board of review complaint", "Property Tax Appeal Board or circuit court"],
      "common_form_terms": ["board of review complaint", "Property Tax Appeal Board appeal"],
      "official_starting_url": "https://tax.illinois.gov/localgovernments/property.html",
      "official_search_query": "site:illinois.gov property assessment appeal county board review PTAB",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "IN": {
      "name": "Indiana",
      "administration": "County or township assessor",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["assessment appeal to assessing official", "county property tax assessment board of appeals", "Indiana Board of Tax Review"],
      "common_form_terms": ["Form 130", "PTABOA", "assessment appeal"],
      "official_starting_url": "https://www.in.gov/dlgf/appeals-property-tax/",
      "official_search_query": "site:in.gov/dlgf property assessment appeal Form 130 PTABOA",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "IA": {
      "name": "Iowa",
      "administration": "County or city assessor jurisdiction",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["assessor review or informal review", "local board of review protest", "Property Assessment Appeal Board or district court"],
      "common_form_terms": ["petition to local board of review", "assessment protest"],
      "official_starting_url": "https://revenue.iowa.gov/taxes/tax-guidance/property-tax",
      "official_search_query": "site:iowa.gov property assessment appeal local board review petition",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "KS": {
      "name": "Kansas",
      "administration": "County appraiser",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["informal meeting with county appraiser", "small claims or regular hearing as applicable", "Board of Tax Appeals or authorized review"],
      "common_form_terms": ["payment under protest", "valuation appeal", "informal meeting"],
      "official_starting_url": "https://www.ksrevenue.gov/pvdindex.html",
      "official_search_query": "site:ksrevenue.gov property valuation appeal county appraiser protest",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "KY": {
      "name": "Kentucky",
      "administration": "County property valuation administrator",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["conference with property valuation administrator", "county board of assessment appeals", "Kentucky Board of Tax Appeals or authorized review"],
      "common_form_terms": ["PVA conference", "county board of assessment appeals"],
      "official_starting_url": "https://revenue.ky.gov/Property/Pages/default.aspx",
      "official_search_query": "site:ky.gov property assessment appeal PVA county board assessment appeals",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "LA": {
      "name": "Louisiana",
      "administration": "Parish assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["parish assessor review", "parish governing authority sitting as board of review", "Louisiana Tax Commission and authorized court review"],
      "common_form_terms": ["board of review appeal", "assessment appeal"],
      "official_starting_url": "https://www.latax.state.la.us/",
      "official_search_query": "site:la.gov property tax assessment appeal parish board review tax commission",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "ME": {
      "name": "Maine",
      "administration": "Municipal assessor or state tax assessor in designated areas",
      "route_family": "abatement",
      "common_sequence": ["abatement application to assessor or municipality", "municipal board, county commissioners, or state board as applicable", "court review"],
      "common_form_terms": ["property tax abatement application", "assessment review"],
      "official_starting_url": "https://www.maine.gov/revenue/taxes/property-tax",
      "official_search_query": "site:maine.gov property tax abatement assessment appeal municipality",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "MD": {
      "name": "Maryland",
      "administration": "State Department of Assessments and Taxation",
      "route_family": "state_assessment_ladder",
      "common_sequence": ["supervisor-level appeal", "Property Tax Assessment Appeals Board", "Maryland Tax Court"],
      "common_form_terms": ["supervisor level appeal", "PTAAB appeal", "assessment appeal"],
      "official_starting_url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx",
      "official_search_query": "site:dat.maryland.gov real property assessment appeal process supervisor PTAAB",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "MA": {
      "name": "Massachusetts",
      "administration": "Municipal board of assessors",
      "route_family": "abatement",
      "common_sequence": ["abatement application to local assessors", "Appellate Tax Board or authorized court route", "further judicial review"],
      "common_form_terms": ["abatement application", "Appellate Tax Board appeal"],
      "official_starting_url": "https://www.mass.gov/how-to/local-real-estate-tax-appeals",
      "official_search_query": "site:mass.gov property tax abatement local assessors Appellate Tax Board",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "MI": {
      "name": "Michigan",
      "administration": "City or township assessor",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["assessor review where available", "local board of review", "Michigan Tax Tribunal or authorized review"],
      "common_form_terms": ["March board of review petition", "Michigan Tax Tribunal petition"],
      "official_starting_url": "https://www.michigan.gov/taxes/property",
      "official_search_query": "site:michigan.gov property assessment appeal board of review tax tribunal",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "MN": {
      "name": "Minnesota",
      "administration": "County assessor with local review options",
      "route_family": "local_equalization_board",
      "common_sequence": ["open book or assessor review", "local and/or county board of appeal and equalization", "Minnesota Tax Court"],
      "common_form_terms": ["board of appeal and equalization", "open book meeting", "property tax petition"],
      "official_starting_url": "https://www.revenue.state.mn.us/appealing-property-value-and-classification",
      "official_search_query": "site:revenue.state.mn.us property assessment appeal equalization tax court",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "MS": {
      "name": "Mississippi",
      "administration": "County tax assessor and board of supervisors",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor review", "county board of supervisors during equalization", "authorized state commission or court review"],
      "common_form_terms": ["assessment objection", "equalization hearing", "board of supervisors appeal"],
      "official_starting_url": "https://www.ms.gov/agencies/department-revenue",
      "official_search_query": "site:dor.ms.gov property assessment appeal equalization board supervisors",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "MO": {
      "name": "Missouri",
      "administration": "County assessor or St. Louis assessing authority",
      "route_family": "local_equalization_board",
      "common_sequence": ["assessor informal review", "county board of equalization", "State Tax Commission"],
      "common_form_terms": ["board of equalization appeal", "State Tax Commission appeal"],
      "official_starting_url": "https://stc.mo.gov/",
      "official_search_query": "site:stc.mo.gov property assessment appeal county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "MT": {
      "name": "Montana",
      "administration": "State Department of Revenue with county appeal boards",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["Department of Revenue informal classification and appraisal review", "county tax appeal board", "Montana Tax Appeal Board"],
      "common_form_terms": ["AB-26", "county tax appeal board", "property appraisal review"],
      "official_starting_url": "https://revenue.mt.gov/publications/request-for-informal-classification-and-appraisal-review-form-ab-26",
      "official_search_query": "site:mtrevenue.gov property appraisal appeal AB-26 county tax appeal board",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "NE": {
      "name": "Nebraska",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor discussion", "protest to county board of equalization", "Tax Equalization and Review Commission"],
      "common_form_terms": ["Form 422", "property valuation protest", "county board of equalization"],
      "official_starting_url": "https://revenue.nebraska.gov/PAD",
      "official_search_query": "site:nebraska.gov property valuation protest Form 422 county equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "NV": {
      "name": "Nevada",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor review", "county board of equalization", "State Board of Equalization and authorized court review"],
      "common_form_terms": ["county board of equalization petition", "assessment appeal"],
      "official_starting_url": "https://tax.nv.gov/localgovt/Property_Tax/",
      "official_search_query": "site:nv.gov property assessment appeal county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "NH": {
      "name": "New Hampshire",
      "administration": "Municipality",
      "route_family": "abatement",
      "common_sequence": ["abatement application to municipality", "Board of Tax and Land Appeals or superior court", "authorized further review"],
      "common_form_terms": ["abatement application", "BTLA appeal"],
      "official_starting_url": "https://www.revenue.nh.gov/about-dra/municipal-and-property-division/property-bureau/property-tax-abatement-appeal-process",
      "official_search_query": "site:nh.gov property tax abatement municipality BTLA",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "NJ": {
      "name": "New Jersey",
      "administration": "Municipal assessor with county tax-board review",
      "route_family": "county_tax_board",
      "common_sequence": ["municipal assessor discussion where available", "county board of taxation petition", "Tax Court of New Jersey"],
      "common_form_terms": ["county tax board appeal petition", "assessment appeal", "Tax Court complaint"],
      "official_starting_url": "https://www.nj.gov/treasury/taxation/lpt/localtax.shtml",
      "official_search_query": "site:nj.gov property assessment appeal county board taxation petition",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "NM": {
      "name": "New Mexico",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["protest to county assessor", "county valuation protests board", "district court"],
      "common_form_terms": ["notice of protest", "valuation protests board"],
      "official_starting_url": "https://www.tax.newmexico.gov/governments/property-tax/",
      "official_search_query": "site:tax.newmexico.gov property valuation protest county assessor board",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "NY": {
      "name": "New York",
      "administration": "City, town, or other local assessing unit",
      "route_family": "grievance",
      "common_sequence": ["assessor informal review", "board of assessment review grievance", "small claims assessment review or judicial review"],
      "common_form_terms": ["RP-524", "grievance complaint", "SCAR petition"],
      "official_starting_url": "https://www.tax.ny.gov/pit/property/",
      "official_search_query": "site:tax.ny.gov property assessment grievance RP-524 board assessment review",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "NC": {
      "name": "North Carolina",
      "administration": "County assessor or tax office",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor informal review", "county board of equalization and review", "Property Tax Commission"],
      "common_form_terms": ["board of equalization and review appeal", "property value appeal"],
      "official_starting_url": "https://www.ncdor.gov/taxes-forms/property-tax",
      "official_search_query": "site:ncdor.gov property valuation appeal county board equalization review",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "ND": {
      "name": "North Dakota",
      "administration": "Township, city, and county assessing authorities",
      "route_family": "local_equalization_board",
      "common_sequence": ["local board of equalization", "county board of equalization", "State Board of Equalization or authorized court review"],
      "common_form_terms": ["local board of equalization appeal", "assessment protest"],
      "official_starting_url": "https://www.tax.nd.gov/local-government/state-board-equalization",
      "official_search_query": "site:nd.gov property assessment appeal local county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "OH": {
      "name": "Ohio",
      "administration": "County auditor with county board review",
      "route_family": "board_of_revision",
      "common_sequence": ["county auditor discussion", "county board of revision complaint", "Board of Tax Appeals or court as authorized"],
      "common_form_terms": ["DTE 1", "board of revision complaint", "real property valuation complaint"],
      "official_starting_url": "https://codes.ohio.gov/ohio-revised-code/section-5715.19",
      "official_search_query": "site:tax.ohio.gov DTE 1 board of revision property valuation complaint",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "OK": {
      "name": "Oklahoma",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["informal hearing with county assessor", "county board of equalization protest", "district court or authorized review"],
      "common_form_terms": ["assessment protest", "board of equalization appeal"],
      "official_starting_url": "https://oklahoma.gov/tax/ad-valorem.html",
      "official_search_query": "site:oklahoma.gov property assessment protest county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "OR": {
      "name": "Oregon",
      "administration": "County assessor with county board review",
      "route_family": "bopta",
      "common_sequence": ["county assessor discussion", "Board of Property Tax Appeals petition", "Oregon Tax Court Magistrate Division"],
      "common_form_terms": ["BOPTA petition", "property value appeal"],
      "official_starting_url": "https://www.oregon.gov/dor/programs/property/pages/default.aspx",
      "official_search_query": "site:oregon.gov property tax appeal BOPTA petition",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "PA": {
      "name": "Pennsylvania",
      "administration": "County assessment office",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["county assessment office review", "county board of assessment appeals", "court of common pleas"],
      "common_form_terms": ["annual assessment appeal", "board of assessment appeals"],
      "official_starting_url": "https://dced.pa.gov/local-government/property-tax/",
      "official_search_query": "site:pa.gov county property assessment appeal board assessment appeals",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "RI": {
      "name": "Rhode Island",
      "administration": "Municipal assessor",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["appeal to local tax assessor", "local board of tax assessment review", "superior court"],
      "common_form_terms": ["tax assessor appeal", "board of tax assessment review"],
      "official_starting_url": "https://municipalfinance.ri.gov/",
      "official_search_query": "site:ri.gov property assessment appeal municipal assessor board review",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "SC": {
      "name": "South Carolina",
      "administration": "County assessor",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["written objection to county assessor", "county board of assessment appeals", "Administrative Law Court or authorized review"],
      "common_form_terms": ["notice of objection", "board of assessment appeals"],
      "official_starting_url": "https://dor.sc.gov/tax/property",
      "official_search_query": "site:dor.sc.gov property assessment appeal county assessor board",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "SD": {
      "name": "South Dakota",
      "administration": "County director of equalization with local review boards",
      "route_family": "local_equalization_board",
      "common_sequence": ["local board of equalization appeal", "county board of equalization", "Office of Hearing Examiners or authorized review"],
      "common_form_terms": ["assessment appeal", "board of equalization"],
      "official_starting_url": "https://dor.sd.gov/individuals/taxes/property-tax/",
      "official_search_query": "site:sd.gov property assessment appeal local county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "TN": {
      "name": "Tennessee",
      "administration": "County assessor of property",
      "route_family": "local_equalization_board",
      "common_sequence": ["assessor informal review", "county board of equalization", "State Board of Equalization or Assessment Appeals Commission"],
      "common_form_terms": ["county board of equalization appeal", "assessment appeal"],
      "official_starting_url": "https://comptroller.tn.gov/office-functions/pa/property-taxes.html",
      "official_search_query": "site:comptroller.tn.gov property assessment appeal county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "TX": {
      "name": "Texas",
      "administration": "County appraisal district",
      "route_family": "appraisal_review_board",
      "common_sequence": ["appraisal district informal review", "appraisal review board protest", "district court, binding arbitration, SOAH, or other authorized review"],
      "common_form_terms": ["Form 50-132", "notice of protest", "appraisal review board"],
      "official_starting_url": "https://comptroller.texas.gov/taxes/property-tax/",
      "official_search_query": "site:comptroller.texas.gov property tax protest Form 50-132 appraisal review board",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "UT": {
      "name": "Utah",
      "administration": "County assessor with county review",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor discussion", "county board of equalization appeal", "Utah State Tax Commission"],
      "common_form_terms": ["board of equalization appeal", "property valuation appeal"],
      "official_starting_url": "https://propertytax.utah.gov/",
      "official_search_query": "site:utah.gov property valuation appeal county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "VT": {
      "name": "Vermont",
      "administration": "Municipal listers or assessor",
      "route_family": "grievance",
      "common_sequence": ["grievance to listers or assessor", "board of civil authority", "Superior Court or Director of Property Valuation and Review as authorized"],
      "common_form_terms": ["lister grievance", "board of civil authority appeal"],
      "official_starting_url": "https://tax.vermont.gov/property-owners",
      "official_search_query": "site:tax.vermont.gov property assessment grievance board civil authority",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "VA": {
      "name": "Virginia",
      "administration": "County, city, or town assessing authority",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["local assessor review", "local board of equalization", "circuit court"],
      "common_form_terms": ["assessment appeal", "board of equalization application"],
      "official_starting_url": "https://www.tax.virginia.gov/property-tax-and-real-estate-tax-questions",
      "official_search_query": "site:virginia.gov real property assessment appeal local board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "WA": {
      "name": "Washington",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor review", "county board of equalization petition", "State Board of Tax Appeals or superior court as authorized"],
      "common_form_terms": ["real property petition", "board of equalization appeal"],
      "official_starting_url": "https://dor.wa.gov/taxes-rates/property-tax",
      "official_search_query": "site:dor.wa.gov property assessment appeal county board equalization petition",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "WV": {
      "name": "West Virginia",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["county assessor review", "county commission sitting as board of equalization and review", "authorized state or circuit court review"],
      "common_form_terms": ["board of equalization and review", "property assessment appeal"],
      "official_starting_url": "https://tax.wv.gov/Business/PropertyTax/Pages/PropertyTax.aspx",
      "official_search_query": "site:wv.gov property assessment appeal board equalization review county",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "WI": {
      "name": "Wisconsin",
      "administration": "Municipal assessor",
      "route_family": "assessor_then_local_board",
      "common_sequence": ["open book conference", "municipal board of review objection", "circuit court, Department of Revenue claim, or authorized review"],
      "common_form_terms": ["open book", "PA-115A", "board of review objection"],
      "official_starting_url": "https://www.revenue.wi.gov/Pages/PropertyTax/home.aspx",
      "official_search_query": "site:revenue.wi.gov property assessment appeal open book board review PA-115A",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    },
    "WY": {
      "name": "Wyoming",
      "administration": "County assessor",
      "route_family": "local_equalization_board",
      "common_sequence": ["conference with county assessor", "county board of equalization", "State Board of Equalization and authorized court review"],
      "common_form_terms": ["statement of appeal", "county board of equalization"],
      "official_starting_url": "https://wyo-prop-div.wyo.gov/",
      "official_search_query": "site:wyo.gov property assessment appeal county board equalization",
      "official_source_reviewed_date": "2026-08-19",
      "official_source_supports": ["Official research starting point only; verify the current local process and filing rule"]
    }
  }
}