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
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
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
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
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

RELATED RESOURCES
More Property Tax Appeal Resources
How to Appeal Commercial Property Taxes — Step-by-step guide
What Evidence You Need to Appeal — Build a stronger case
When to Hire a Property Tax Consultant — Signs you need help
Michigan Property Tax Appeals — Tax Tribunal representation
2026 Property Tax Appeal Deadlines — Filing dates for MI, IN, and OH
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 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