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APPEAL SUCCESS RATE STATISTICS

Property Tax Appeal Success Rates: What the US Data Actually Shows

Commercial property tax appeals succeed 70–85%+ when backed by professional evidence. Here are the success rate statistics by property type, the difference between informal and formal appeals, and the factors that drive wins.

BY THE NUMBERS

US Property Tax Appeal Success Rate Statistics

There is no single national success-rate figure published across all 50 states — assessment appeals are decided locally and the data is fragmented across thousands of county boards and state tribunals. The figures below reflect what published research and industry observation consistently show, drawing on the Lincoln Institute's 50-State Property Tax Comparison Study, IAAO mass-appraisal research, and state tribunal annual reports.

70–85%+

Typical success rate for commercial appeals backed by professional evidence — substantially higher than unrepresented filings.

10–30%

Typical assessed-value reduction when a commercial appeal succeeds — and the reduction often carries forward to future tax years.

>50%

Share of well-evidenced informal commercial appeals resolved in the owner's favor before reaching a formal hearing.

<5%

Share of eligible US property owners who file an appeal in a given year — leaving billions in over-assessment uncontested annually per NTUF.

OUR TRACK RECORD

How EPTA's Numbers Compare

$10M+
Saved for commercial property owners in MI, IN, and OH
85%+
Of cases we take result in a reduction
100%
Contingency — no savings,
no fee

WHAT IMPROVES YOUR ODDS

Factors That Increase Your Chances of Winning

Your assessment is above recent comparable sales

You have actual income data showing lower NOI than assessed

The property has physical issues not reflected in the assessment

You recently purchased the property at a price below assessed value

You're working with an experienced appeal firm

You filed before the deadline with complete documentation

BY PROPERTY TYPE

Success Rates Vary by Property Type

Different property types have different success-rate ceilings because the valuation methodology and the available evidence differ. Commercial owners consistently outperform unrepresented residential homeowners by 30+ percentage points in industry data — the gap is the quality of evidence.

Industrial & Warehouse

Functional obsolescence, owner-occupancy, and specialized build-outs create large gaps between cost-based assessments and market reality. See Industrial appeals.

Office

Post-pandemic vacancy and rent softness weaken the income approach assessors are still relying on. See Office appeals.

Retail & Big-Box

Dark store theory and comparable sales drive wins for retail centers, strip malls, and freestanding boxes. See our dark store guide.

Residential (Homeowners)

Lower average success rates than commercial — evidence is thinner and most homeowners file without representation. EPTA serves commercial owners; your county assessor's office can point homeowners to the residential appeal form.

PROFESSIONAL VS. DIY

How Professional Representation Affects Your Odds

With Professional Representation

Market data and comparable sales analysis prepared correctly

Income approach arguments built by experienced analysts

Negotiation leverage with assessors and tribunals

Higher average reductions

No risk — contingency fee means no savings, no fee

Filing on Your Own

Must gather and present evidence yourself

Risk of procedural errors that weaken your case

Less negotiation leverage with assessors

Lower average reductions for unrepresented owners

Time investment with uncertain outcome

INFORMAL VS FORMAL

Success Rates: Informal vs Formal Appeals

Most appeals move through two stages: an informal review with the assessor or local board, and (if needed) a formal appeal to the state tribunal — the Michigan Tax Tribunal, Ohio Board of Tax Appeals, or Indiana Board of Tax Review. Informal appeals settle faster and have higher win rates; formal appeals take longer but tend to produce larger reductions when the underlying case is strong.

Informal commercial appeals: well over 50% succeed when evidence is solid, often within days

Formal appeals: lower headline win rate, but average reduction is typically larger

Most cases never reach a hearing — both sides are motivated to settle

Going informal first preserves your right to escalate to the tribunal if needed

EPTA team analyzing property tax appeal success rates and case data
There is no single national success rate published across all 50 states — assessment appeals are administered locally and the data is fragmented across thousands of county boards and state tribunals. What the data we do have shows: commercial appeals backed by professional evidence routinely succeed 70–85% of the time, while unrepresented residential appeals tend to land in the 30–50% range. The Lincoln Institute's 50-State Property Tax Comparison Study and IAAO research are the best sources for context. Bottom line: the spread is wide because the quality of evidence varies wildly.
Commercial property tax appeals generally succeed more often than not — especially when backed by solid evidence. In states like Michigan, Indiana, and Ohio, professional representation can push success rates to 85% or higher. The key is presenting market data that demonstrates the assessed value exceeds actual market value. Get a free review to see if your property qualifies.
On successful commercial appeals, reductions typically fall in the 10–30% range — sometimes higher when the assessment was significantly off. On a property assessed at $2M with a 1.5% effective tax rate, a 20% reduction returns roughly $6,000 per year, every year, until the next reassessment. The dollar impact compounds because many jurisdictions phase in or carry forward the lower value. See our appeal cost guide to weigh the savings against fees.
Often, yes — informal appeals (the assessor review or local board stage) tend to have higher success rates because both sides are motivated to settle without a hearing. National observation puts informal commercial appeals well above 50% when evidence is solid; many are resolved in days. Formal appeals (tribunal or board of revision) take longer and have more procedural risk, but the average reduction when you win is typically larger. The appeal process guide walks through both stages.
Yes — and the gap is large. Commercial appeals win more often because the evidence (income statements, leases, comparable sales, cap rates) is concrete and assessors are receptive to it. Residential appeals rely more on comparable sales alone, and homeowners filing without representation often miss procedural steps. Industry data consistently shows represented commercial owners outperforming unrepresented homeowners by 30+ percentage points. EPTA serves commercial owners — for residential matters, your county assessor's office can usually point you to a homeowner appeal form.
The strongest appeals are supported by comparable sales data, actual income and expense figures, and documentation of property-specific issues like vacancy, deferred maintenance, or unfavorable lease terms. Filing on time with complete documentation also matters. Learn more about what evidence you need for a successful appeal.
Yes — and a recent purchase can actually strengthen your case. If you bought the property at arm's length for less than the assessed value, that sale price is strong evidence of market value. Assessors and tribunals give significant weight to recent sales data, making this one of the most straightforward appeals to win — particularly for Office Property Tax Appeals where recent transaction data is readily available.
Savings depend on how much your property is over-assessed, but reductions of 10-30% are common in commercial appeals. For a property assessed at $2 million, even a 15% reduction could save tens of thousands of dollars per year in taxes. Learn more about appeal costs and fee structures, compare your options in our DIY vs professional appeal guide, and check our appeal timeline guide to understand the financial picture.
If your appeal doesn't result in a reduction, you simply continue paying your current tax amount — your taxes won't increase as a result of appealing, and there is no penalty for filing and losing. With EPTA, there's no financial risk either: we work on contingency, so you pay nothing unless we save you money. Because our engagement is contingency-based, we are genuinely selective about which cases we take on — meaning when we agree to handle an appeal, it is because the evidence gives us real confidence of a reduction. See the appeal cost guide for how the fee model works, or request a free review to get started.
Yes — win rates and average reductions vary meaningfully by property type because valuation methodologies differ. Industrial and warehouse appeals tend to have high success rates because functional obsolescence, specialized build-outs, and owner-occupancy create large gaps between cost-based assessments and market reality. Office appeals have become especially fruitful post-pandemic as vacancy and rent softness weaken the income approach numbers assessors are still using. Retail and big-box cases win regularly through dark store arguments and comparable sales. Our dark store theory guide explains the retail angle in detail.
In some states, yes — particularly in Michigan, where long-held properties benefit from the Proposal A taxable value cap until a transfer triggers uncapping. Owners who have held a property for many years typically have the largest gap between taxable value and state equalized value, which means a successful SEV appeal compounds savings for years to come. In Ohio and Indiana, hold period matters less because values reset on reappraisal cycles. Either way, long-term owners who have never appealed often have the most to gain from a first appeal.
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