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Homeownership

How property taxes work — and how to appeal them

Assessed value, millage rates, escrow shortages, exemptions, and the appeal process that actually works.

Brian Mix— Licensed Loan Officer, NMLS #111175
Published July 28, 20268 min read

National average rate

≈ 0.9% of value / year

Highest states

NJ, IL, CT, TX (1.6%–2.2%)

Typical appeal window

30–60 days after notice

Successful appeals

Often cut 5%–15%

How the bill is calculated

Your tax bill is assessed value × the local tax rate (often expressed as a millage rate), minus any exemptions. Assessed value is the county's estimate of what the home is worth, which is not always your purchase price and is often updated on a one-to-three year cycle.

This is why the taxes shown on a listing are frequently useless. If the seller held the home for 20 years with a capped assessment or a senior exemption, your first bill after purchase can be dramatically higher once the county reassesses at your sale price.

Why your escrow payment changed

Most buyers pay taxes monthly into an escrow account with the mortgage. Each year the servicer runs an escrow analysis: if taxes or insurance went up, you get a shortage. The servicer then does two things at once — raises the monthly deposit to cover the new annual amount, and spreads the past shortage over 12 months. That's why a $150 tax increase can look like a $300 payment jump for one year.

You can usually pay the shortage in a lump sum to avoid the doubled effect. Ask the servicer for the escrow analysis statement and check their math; errors are not rare.

Exemptions and appeals

Check for exemptions the month you move in. Homestead exemptions (most states), senior or disability exemptions, veteran exemptions, and agricultural classifications can all cut the bill materially — and many require you to apply, sometimes only in a specific window.

To appeal an assessment, request the county's record card and verify the basics: square footage, bedroom/bath count, lot size, condition. Factual errors are the easiest wins. Then pull three to five comparable sales close to the assessment date that support a lower value. Bring photos of deferred maintenance. Most counties offer an informal review before a formal hearing — start there, and be polite and factual rather than argumentative.

Is this path right for you?

Frequently asked questions

Can I stop paying into escrow?

Sometimes. Many lenders allow escrow waivers at 80% LTV or lower, often for a small fee. You then owe the full tax bill yourself, on time.

Do property taxes go up every year?

Usually, though some states cap annual increases for owner-occupied homes. Reassessment after a sale is the most common cause of a large jump.

Are property taxes deductible?

They can be, within the combined state and local tax deduction cap, if you itemize. Confirm with a tax professional.

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