A Law Circumvented

Modern Georgia legislation first addressed the growing property tax crisis in 2025 with the “Save Our Homes Act.” This created a floating homestead exemption across the state, which would cap the assessment growth of primary homes at 3% or the growth of inflation. This bill saw extensive support on both sides of the aisle. However, there was a clause built in that undermined much of it. Counties and other jurisdictions could choose to opt out of the exemption if they wanted to. The vast majority of counties did so, largely rendering the Save Our Homes Act toothless.

An Odd Path to Success

With the original bill rendered nearly useless, other means were put forward to help resolve the affordability crisis. One of the major pushes was to make a universal 100% homestead exemption, which would effectively eliminate property taxes for homeowners. However, this required two-thirds of the Georgia House and Senate to pass an amendment, which was politically impossible. Instead, the whole idea was scrapped, and a new solution, House Bill 1116, was established.

Although HB 1116 initially saw more success, it was also struck down as the legislative window was closing. Late into the night, legislators pulled a Hail Mary and stuffed the language of HB 1116 into Senate Bill 33. Originally meant to regulate THC, SB 33 was instead hollowed out and stuffed with much of HB 1116’s intent. Through some late-night wrangling, SB 33 was passed.

What Is in the New Law?

The main thrust of SB 33 is that the floating homestead exemption is now mandatory. Whereas most counties had gotten out of the floating exemption before, all must now comply. This means that there is now a 3% cap on assessment growth, which is tied to inflation. This should keep housing costs down and will hopefully prevent the massive spikes that have been seen across Georgia, especially in the Atlanta area. Since property tax millage rates in Georgia are applied to the assessed value of a property, slowing the growth of the value should lead to hindered growth in tax bills. While voters can override the cap, most jurisdictions are bound to stick to the new rule.

More Relief

While the cap is a grand start, other measures will also be put in place. This includes the Local Homestead Option Sales Tax (LHOST), which gives communities more financial flexibility. LHOST will allow a county or other body to levy a 1% sales tax, which can then be used to bring even more property tax relief. The intent of LHOST is to spread the tax burden to the whole community, while also maintaining funding for vital government services, such as schools, first responders, and roads. In addition, many groups, such as seniors, have been given stronger exemptions in the last few years, especially in the Atlanta area.

When Will Georgia Property Tax Relief Go Into Effect?

The entire law will be introduced in stages, with the 3% assessment cap going into effect on January 1, 2027. This will then have a large impact on future bills and will prevent massive increases from occurring. This means that any homeowners lacking an exemption should quickly file at the earliest opportunity. While extensive, these savings can only be achieved if a taxpayer has a homestead exemption on their primary residence.

Jurisdictions will not be able to use LHOST as of yet. While an LHOST referendum was proposed, it was not included on the ballot for the November election. The proposal was defeated mostly along party lines, and time will tell if the LHOST portion of the law will be put in place in the future. If passed, the LHOST would be placed on many products, including fuel. The possible price increase for necessities was one of the reasons that the original LHOST effort was defeated. Even if the sales tax is not passed, the original homestead cap should be a boon for homeowners across Georgia.

How Non-Homestead Properties Can Save

With the new law based on the homestead exemption, many types of properties find themselves outside of the new protection. This includes rental properties, both rental homes and short-term rentals like Airbnb. In addition, commercial properties of all sorts will find themselves unprotected. In addition, any secondary homes owned will be outside of the new law, as only the principal residence can have an exemption.

This means that many Georgia property owners will have to pursue other measures to find tax relief. This is primarily achieved through property tax appeals. These challenge the values placed on a home or business by the assessors, and can also fix outstanding issues, such as incorrect assessments. Appeals can also challenge rejected homestead exemptions, allowing homeowners a second chance at both the original savings and the new law.

In addition to the starting reduction, a successful appeal in Georgia will also freeze an assessment for three years. This means that even commercial or rental properties can get the freeze. Appeals and the freeze can even be used in tandem with the homestead exemption for qualifying properties, potentially allowing a huge amount of savings. Since the 3% cap is now on the books, an assessment will take years to truly rise following a freeze. By combining these two unique measures, homeowners in Georgia can achieve a property tax break that no other American can.

O’Connor Is Here to Help

Whether you need help with your homestead exemption or you are appealing and aiming for an assessment freeze, it always helps to have a veteran firm by your side. As one of the largest property tax firms in the nation, we at O’Connor are uniquely equipped to handle all of your needs. With 52 years in business, we have seen every tax situation possible, and our experts know how to perfectly navigate every troubling situation.

In Georgia, we use data-driven techniques to study your assessment. Once we find any issues, we then consult our advanced databases to find the perfect comparable properties. Since appeals are based on having such evidence, this portfolio of proof gives us the ammunition to succeed. We will then represent you at any hearings, presenting the evidence in the best possible manner. This guarantees you the best chance possible to get both a reduction and an assessment freeze. We can also help you file your homestead exemption at no cost. We also offer business-focused services, such as sales and use tax, cost segregation, and business personal property (BPP) services. There is no cost to enroll with us, and you will only pay if your taxes are successfully lowered.

Tax Plan Before It’s Too Late

Planning for your property taxes is important because it can help reduce your tax liabilities, avoid penalties, and prepare for upcoming expenses. The following are a few reasons why tax planning before the new year is crucial:

• Maximize Your Deductions

In New York, you may be able to deduct property taxes on your federal income tax return thanks to the SALT deduction cap. Paying certain tax bills before the end of the year can help secure those deductions for the current tax year.

• Avoid Interest and Late Fees

By reviewing and paying any outstanding property taxes before the December 31 deadline, you can ensure you don’t incur additional charges.

• Plan for Escrow

As a homeowner, knowing what’s due helps confirm that your escrow accounts are properly funded and avoid surprises in future mortgage payments.

• Prepare For Possible Assessment Changes

If you are planning to appeal or are looking to make corrections (if the property value or taxes have increased), be sure to review your property assessments before the year ends to get a head start.

• Check Your Local Deadlines

Many New York counties have specific due dates, installment payment schedules, and year-end planning can help you stay compliant and organized.

Prepare for the New Year

To properly prepare for the new year, start by reviewing your most recent property tax assessment before the end of the year to identify any errors or overvaluations. While many property owners may not receive an actionable assessment that allows them to file a grievance until after the beginning of 2027, it’s still important to review the latest assessment roll, even if the tax bill has already been paid. Doing so ensures you catch any inaccuracies that could affect future assessments or appeals. Gathering recent comparable sales in your neighborhood, updated appraisals, and any documentation of your property’s condition can help strengthen your case for an appeal. Consult with a seasoned property tax expert from O’Connor to plan strategies for exemptions, reductions, or appeals, so that you’re sure to enter the new year with the confidence of minimizing your tax burden.

Actionable Steps to Reduce Your Tax Assessment

• Review Your Property Exemptions
• Confirm Assessment Accuracy
• Understand Deduction Timing
• Build Your Property Tax Calendar

Review Your Property Exemptions

Many New York homeowners qualify for exemptions to help reduce their taxable property value, such as the STAR (School Tax Relief) exemption, enhanced STAR, senior citizens exemption, disability exemption, and clergy and agricultural exemption. Each exemption has its own application process, income requirements, and deadlines, so be sure to verify with your local assessor’s office for details.

Confirm Assessment Accuracy

To avoid errors or overvaluations, make sure to confirm that your assessment is accurate and up to date by comparing recent home sales in your area, verifying your property record card (square footage, bedrooms, bathrooms, lot size), and condition rating. Overstated property details mean higher assessments and higher taxes, so you don’t want to leave room for error. If errors do exist, gather relevant documentation and prepare to file a grievance during the spring period (March – May).

Understand Deduction Timing

Remember, deductions apply in the year the tax period is paid, not billed, so carefully consider when to make property tax payments as timing can affect your federal tax deductions. Some deductions available are the Federal SALT cap that includes a $10,000 limit on the total amount of state and local taxes (including property and income taxes) that can be deducted on federal returns. If you plan to itemize deductions and have not reached the SALT cap, paying your property taxes by December 31 can help you capture the deduction in the current tax year. If you expect higher income next year, you can delay pushing the deduction into a future tax year.

Build Your Property Tax Calendar

To help stay on track, build and outline important dates on your own property tax calendar:

• January – March: exemption applications and renewals
• March – May: Grievance filing windows
• September – December: Property tax bills are due, make payment timing decisions

A year-end property tax review is the best way you can avoid overpaying and start 2027 on a solid financial footing. By taking the time to review now, you can reveal missed savings opportunities or errors that may go unnoticed otherwise. Make sure to review available and applicable exemptions, check for assessment accuracy, and decide on deduction timing. Take some time before December 31 to review your property details, confirm your exemptions, and plan your payments; these small efforts now can help you protect your financial standing in the upcoming year.

How Can O’Connor Help?

Founded in 1974, O’Connor is one of the nation’s leading property tax consulting firms, dedicated to helping property clients reduce their tax burden. With a team of more than 1,000 professionals serving clients across 49 states and Canada, O’Connor handled nearly 295,000 property tax protests in 2024 on behalf of 185,000 clients. We have an office based in New York City and specialize in residential property tax reduction services. Our mission is to enrich the lives of property owners through effective, data-driven, and cost-efficient tax reduction strategies. Enroll in our Property Tax Protection Program™ and only pay when we successfully reduce your property taxes.

The Cook County Assessor Appeal

Cook County homeowners and businesses face significant property tax challenges, but they have two opportunities to appeal their assessments through the county, compared with one in most other Illinois counties. The first appeal type is an assessor appeal, which is directly with the Cook County Assessor’s Office (CCAO). This is unique in Illinois, and often acts as the first chance to land a reduction or correction for taxes and values. While taxpayers in other counties can have informal meetings to request a reduction, only Cook has codified these into official hearings.

Many townships across the county have already seen these deadlines come and go earlier this year. Once a notice of reassessment is published, there are 30 business days for the people of a township to file an assessor appeal. These deadlines are staggered out, allowing the CCAO to process each township. If a taxpayer files an appeal and it is either rejected or insufficient, then they can file a follow-up appeal when the opportunity arises. If a taxpayer misses the initial deadline, they may also file for this second round of appeals. 

Cook County Board of Review Appeals

These secondary appeals are filed with the Board of Review (BOR), which is an impartial body that acts as a referee between the CCAO and the taxpayer. In the rest of Illinois, the BOR appeal is the only mechanism that taxpayers have. BOR appeals are slightly more complex than assessor appeals, though they require similar evidence. If a taxpayer has already gathered information, facts, and evidence for an assessor appeal, much of this will still be useful for the BOR hearing, though it is good to have it better organized.

In recent years, something of a rivalry has occurred between the BOR and the CCAO. Each organization has blamed the other for out-of-control property values. Because of this, the BOR has developed a reputation for being much more favorable to taxpayers than it is to the arguments of the CCAO. Whether this is true or not can be debated; however, the sheer volume of appeals to the BOR cannot be denied. In 2025, a record number of protests were filed with the BOR, even for townships outside of reassessment. 2026 appears likely to surpass those numbers, as both homeowners and businesses seek to correct errors and challenge property values.

Shorter Deadlines

The filing periods for Cook County Board of Review appeals are township-specific and can be relatively short. Unlike the assessor’s appeal process, which generally allows 30 business days after the reassessment notice is published, BOR filing windows follow a separate schedule.

Because dates vary by township and tax year, property owners should check the official Board of Review calendar rather than rely on a general deadline. Preparing supporting evidence in advance can also help make the filing process more manageable.

Check the Cook County Board of Review’s official dates and deadlines for the current filing schedule.

Why Filing on Time Matters

While assessor appeals are an optional step in the property tax reduction process, the BOR deadlines are not. If a taxpayer fails to file by the deadline, they lose the ability to protest for the entire year. There is no way to retroactively protest either, so it is imperative that every taxpayer file on time if they wish to challenge their values. While a rare third deadline was opened in December of 2025, such an occurrence is rare, which means taxpayers should act as if these upcoming deadlines are the last chance. While appeals can be later escalated to the Property Tax Appeal Board (PTAB), this can only be achieved if a BOR protest was filed first.

How to Check Your Cook County Board of Review Deadline

Cook County Board of Review appeal deadlines vary by township. Some filing periods have already closed, while others may still be open.

Before filing, check the BOR’s official calendar to confirm your township’s opening and closing dates. If your township is not currently accepting appeals, review the county’s guidance for future filing opportunities.

Georgia Assessed Value and Assessment Rate

Before millage rates can be discussed, we must explain how the value of property is calculated in Georgia. First, the county’s board of assessors determines the market value of a home or business based on previous property sales and market trends. Once calculated, the market value is then multiplied by the assessment ratio. For most real estate in Georgia, this is a ratio of 40%. This means that a home worth $200,000 will have an assessed value of $80,000. This is the key figure used to calculate property taxes and serves as a building block for property tax bills.

The Georgia Millage Rate

Taxpayers in Georgia will often look to discover what their tax rate is and can often be confused. This is because Georgia uses a millage rate, rather than the standard nomenclature of tax rate. The millage rate, which is set by the county and taxing bodies, such as schools, is how much of a property’s assessed value can be taxed. These rates are expressed in units known as mils, which are applied to every $1,000 in assessed value. If a millage rate of 10 mills is set, then every $1,000 of assessed value would be taxed $10.

Millage rates are set by taxing authorities and counties. Taxing authorities are local government entities that rely on property taxes for the majority of their funding. School districts are the most prominent, and they generate the largest tax demand. However, school districts have a cap on their millage rates and can only add 20 mills at most every year. When put together, this means that taxing authorities and counties can have a significant impact on the wallets of homeowners and businesses if they decide to increase their taxes.

Millage Rollback

The Georgia Property Tax Payer’s Bill of Rights, established in 1999, introduced a millage rollback. Since property values are assessed annually, the overall value of homes and businesses can increase every year. As inflation and other issues drive values up, local governments must make adjustments to its millage rates to ensure that taxpayers don’t simply pay more every year. The rollback occurs when the millage rate is dialed back so that the same tax revenue is generated. In many cases, values will increase, while the millage rate stays the same. In this scenario, the result would be a tax increase, which must be voted on by the City Council or a similar body. This must also be announced to the public, with hearings scheduled.

Fulton County Millage Increase

Fulton County has already dealt with one property tax crisis this year, because the tax digest, which contains the county’s assessed values, was late. This forced a court ruling where tax bills would be sent out at 2026 assessments with 2025 millage rates. This created a scenario where taxpayers could see an additional tax bill in October or receive a refund check, depending on issues such as property tax appeals.

In late September, Fulton County officials proposed an increase of 0.54% above the rollback rate, which translates into a tax increase for most citizens of Atlanta. This would be the first increase in the past few years, after a proposed 1-mill increase in 2025 was dropped. It remains to be seen whether time will tell if this new increase holds, but a rising demand for revenue may lead to the proposed increase becoming permanent. This would have an impact on tax bills sent out in 2027 and will not lead to increases in any secondary bills being sent out.

How Georgia Taxpayers Can Lower Their Property Taxes

With unpredictable bills and millage rates, homeowners or businesses must take steps to protect their interests. The first step should always be to see what exemptions are available, including the homestead exemption. A statewide homestead exemption was enacted into law, but this only applies to primary residences. This means that second homes or rental properties have no protection. Additionally, most businesses have few exemptions to use. With that in mind, many Georgia taxpayers, especially those in and around Atlanta, are using property tax appeals to challenge their property assessments.

Appeals give taxpayers an opportunity to dispute the values put forward by the board of assessors. With strong evidence on their side, taxpayers can prove that they are being unfairly or unequally assessed. This can bring market and assessed values back to reasonable levels, ensuring that taxpayers pay only their fair share. This has another benefit: the Georgia assessment freeze. A successful appeal means that the assessment for a home or business will be frozen for three years, protecting the owner from market forces. With increasing market values and millage rates, this freeze can be a true boon and provides years of protection. This makes landing an appeal an even bigger priority than in other states.

O’Connor Helps with Exemptions and Appeals

Winning an appeal and getting an assessment freeze can be difficult in Georgia. This is because substantial evidence is required. This includes years of property sales or a collection of assessments that show the true value of a home or business. For these comparable properties to be valid, they must meet certain criteria, such as being in a similar location, being the same age, and being of a similar size. This can make finding the best comparables difficult, which is where O’Connor steps in.

When you enroll with O’Connor, our experienced professionals will try to get you the best reduction possible. While it is too late to reduce your current tax bill or assessments, we can begin preparing for an appeal next year. We use data-driven techniques to find any issues in your assessment. Once we move forward, we will find the best comparable properties possible. Our experts will not only identify these properties and challenge the comparables put forward by the assessor. We will help gather evidence, file your appeal, and represent you at every hearing. Best of all, you will not be charged upfront for these services upfront. Instead, you will only be charged a percentage of your winnings if we are able to lower your property taxes.

Why Westchester County Property Taxes Are so High

We have previously covered why property taxes in Westchester County are so high in depth. To sum things up, the high demand for housing so close to Manhattan has turned every sleepy town in Westchester County into a magnet for the wealthy of NYC. Within easy commuting distance from the financial heart of the world, the movers-and-shakers of New York are focused on getting a home in Yonkers or the other towns that make up the county. The hunt for property is also made difficult by low construction rates and zoning laws, which make it difficult for multifamily residences to be built.

The high demand and small number of housing options contribute to higher tax burdens, in addition to some of the highest home prices in the nation. Because the tax base is small and the demand for amenities is so high, enormous tax rates are imposed. Combined with the high property values, this translates into the record-setting bills that the people of Westchester County see every year. Many homeowners in Yonkers can see bills of $15,000 or more. The fact that the assessor is using outdated market values can also have a large impact on the overall bill and can contribute to older families being squeezed out of their homes.

Property Tax Reduction Options for Yonkers and Beyond

The first line of defense for any New Yorker when it comes to property taxes is to use exemptions. The most infamous exemption is the School Tax Relief Program (STAR). This is targeted at school taxes, the largest component of property taxes, and is either an exemption or a tax credit that can be used to help lower costs. New York has no homestead exemption, so the STAR program fills a similar role. There are also many other exemptions to be tapped, including those for seniors and veterans, among others. However, even these robust options are not enough. This is where property tax grievances come in.

Grievances Are a Necessity in Yonkers and Westchester County

Known as tax appeals in most of the nation, property tax grievances are the only option that homeowners and businesses in New York have for challenging their taxable values. Since all tax bills are built on these values, it is imperative to ensure they are correct. Grievances offer a property owner the chance to fix issues in assessment, such as incorrect footage or classification, as well as dispute the prescribed market value. Market value is what the assessor believes a piece of real estate will sell for based on recent sales. These values are often inaccurate and may go uncorrected, leading to massive, leading to massive tax bills that could have been lowered through action by the taxpayer.

Due to the high tax rates and soaring home prices, it is recommended that every homeowner in Westchester County, and especially in Yonkers, grieve their taxes every year. This keeps the true worth of a property current and ensures that no underlying issues go unaddressed. This technique is used by practically every business in New York and by many homeowners on Long Island. This is now becoming commonplace in Westchester County and is often considered necessary.

The Complexity of Tax Grievances in Yonkers

While grievances should be as widely used as exemptions, they are often neglected by property owners. This is because they require evidence to be successful, which is often poorly understood by laypeople. To dispute market value, property owners must provide comparable sales for properties in the same area from the previous three years. These properties must be of a similar age, size, location, and classification to be useful. The property owner can also gather photographs, repair estimates, and other information needed to show the true value of the property. Finding the right evidence can be a tricky and time-consuming process, made harder by the short timeframe given to put it together.

Yonkers Grievance Deadline is November 15

The official filing period for a grievance in Yonkers is only two weeks. This is because the tentative assessment roll is released on November 1, which lists every property, its characteristics, and values. The property owner must study their roll thoroughly to ensure that everything is correct. If there are any issues, including errors or incorrect values, then the property owner must file by the grievance deadline. November 15 serves as the deadline for Yonkers, while much of Westchester County already faced its deadlines in June. This short filing period means that homeowners and businesses should focus on gathering evidence early and dedicate time from their busy schedules to comb through the tentative assessment roll.

The BAR and SCAR

When a grievance is filed, it is first sent to the Board of Assessment Review (BAR), along with any evidence. There are rarely meetings with the BAR. Instead, the board will review the portfolio of evidence and render a judgment. This makes having strong evidence one of the most important factors in obtaining a reduction. If the taxpayer is unsatisfied with the result, they can then file a formal complaint with the Small Claims Assessment Review (SCAR). This formal hearing often produces better results, , but does require even more evidence. While a SCAR hearing can be done by a taxpayer, it is often best to have professional representation.

O’Connor Offers Professional Evidence and Representation

Because of the short timeframe and high stakes, it is often worth it to have a veteran firm on your side throughout the entire process. We at O’Connor have focused on helping out clients achieve the best reduction possible. We mainly focus on grievances, but we can help with exemptions as well. We also take the burden of gathering evidence off your shoulders and put that task in the hands of our team of experts. We will then use data-driven techniques to find the best comparable properties possible, giving you a strong portfolio of evidence.

Once evidence is gathered, we will file a grievance with the BAR for you. If necessary, we will also represent you at the SCAR or pursue litigation if needed. When you enroll with us, we will start working on your property right away, even if we are not in the official grievance window. This means we can start putting together evidence and be ready before the cutoff date arrives. There are no upfront costs to worry about, and you will only be charged a portion of your savings if we are able to lower your property taxes.

Commercial Property Funds New York City

While the debate over affordability rages, and residential homes are catching the spotlight, it is businesses that fund the vast majority of the city. Over 80% of all property tax revenue comes from businesses, especially Class 2 real estate, which covers apartments and condos. While apartments account for the largest chunk of commercial value in the city, offices remain an outsized portion of both real estate and the economy, and their health often reflects the economic health of the city as a whole.

New York City Office Buildings Are a World Apart

Despite being confined to a relatively small area, New York City encompasses over 8.5% of all office space in the United States. This makes office buildings of all types integral to the economy, as well as the skyline. NYC has far more office jobs than any city in the nation, and a significant percentage of New Yorkers earn their living in an office environment. This demand has led to a boom in construction that has lasted decades. New York boasts both historic buildings and those that are fresh off the architect’s table. Even having a branch office somewhere in New York City proper is a badge of honor for any company. However, the constant growth finally stagnated thanks to several economic realities.

The Pandemic

While office construction, occupancy, and revenue skyrocketed for decades, the pandemic threw a devastating right hook to the entire industry almost overnight. With government mandates put in place, many businesses chose to allow their workers to begin operating remotely. Occupancy and growth slowed to a crawl, as a new reality hit the market. Once this work style was established, many companies and employees found it hard to reverse course once the pandemic passed.

Offices in Limbo

In 2026 and beyond, the pandemic may be gone, but the residual effects remain. Many businesses grew larger during the pandemic thanks to a hiring boom, and simply have outgrown their office space in the meantime. This makes returning to the office impossible or at least incredibly difficult. However, thanks to return-to-office mandates catching fire in certain industries, the demand for office space has also started to climb again. The last few years have seen a small boom in the demand for space, and this should continue as companies change tack once again. This purgatory has had a large impact on the values that are assessed on offices, which can lead to large tax bills in New York City.

The Value of New York City Offices Compared to Assessment

While businesses have wavered on the debate between return-to-work mandates and keeping the remote structure, the assessed value of offices has largely remained steady, with many values hanging around their pre-pandemic peaks. Since commercial properties are assessed based on their potential ability to generate income, many offices are being assessed on how much money they could be making at capacity, rather than what they are actually earning. Assessors, especially overworked employees in New York City, may not be aware of these changes, or may only give them a passing glance.

Appeals Can Reveal the True Value of NYC Offices

The only way to get a second look from an assessor is to file a property tax appeal. Known as a grievance in the rest of New York, appeals are challenges directly against the assessor’s values. Since one of the main valuation approaches is based on income, this can be especially effective for offices that are dealing with falling demand or vacancies. By demonstrating your actual financial condition and the vacancy rate of your office building, you can show the assessor just how much you should pay in taxes.

While appeals cannot lower your tax rate, they can drastically decrease your property tax bill by reducing the assessed value of an office. Thanks to New York City’s esoteric assessment strategy and the web of valuations used, appeals are often used to gain clarity on why an office or other commercial property is being taxed as it is. A good appeal based on income not only uses an accurate Real Property and Income Expense Statement (RPIE), but also ensures that non-taxable items are left out, such as intangible property.

The NYC Appeal Deadline Has Passed, But Businesses Can File Certiorari Litigation

While commercial properties had a deadline of March 1, 2026, to file property tax appeals, there are still options to explore. If you filed an appeal with the New York Tax Commission, but did not accept an offered property tax reduction, you will have to pursue a type of litigation known as an Article 7 Certiorari Writ. This is filed with the New York State Supreme Court. Since this is formal litigation, it requires expert witnesses, attorneys, extensive evidence, and additional resources. The writ must be filed within 30 days after the final assessment roll is filed, making the deadline late October.  

O’Connor Offers Premium Support for New York City Businesses

98% of simple commercial appeals use professional representation in New York City. It takes an experienced firm to navigate the labyrinthine NYC property tax laws and appeal conventions, and it requires even more skill to land a substantial reduction. We at O’Connor are here to help, and have been helping companies across the nation deal with property tax issues for over 50 years.

We offer a full-service approach. When you enroll with us, we will use data-driven techniques to study your assessment, spotting any issues that require a protest. We then use our proprietary databases to study your property and other comparable ones, finding the perfect evidence to tell the story of your property. We will then spearhead your appeal, giving you an expert team to fight by your side. While the appeal window has closed, we can still coordinate a lawsuit with the New York Supreme Court. If you enroll with us now, we can be prepared for the appeal season in 2027, and we will appeal for you every year after that. There is no cost to enroll, and you will only pay a percentage of your savings if we can lower your taxes.

Ways to Reduce Property Taxes in Illinois

The two main ways that property owners can reduce their property tax burden. in Illinois are through exemptions and appeals. Exemptions can exclude a portion of a property’s equalized assessed value (EAV) from taxation. For instance, the homestead exemption cuts EAV down by $8,000, which can result in significant savings. Appeals are much more complex but play a vital role in Illinois property taxes, especially in recent years.

Why Property Tax Appeals are Important in Illinois

While appeals cannot lower tax rates or the equalization factor, they can reduce bills by lowering the property values that form the basis of property tax bills. This is done by disputing the values put forward by the assessor, which can be subjective. By protesting these values, homeowners and businesses can ensure that they are only being assessed a fair amount. Given how property values and taxes have become, getting even a small break on an assessment can have an impressive cascading effect on a tax bill, perhaps saving thousands of dollars.

In order to file a protest, there must be grounds to do so. In Illinois, the grounds for an appeal generally include overassessment or a lack of uniformity in assessment. Overassessment is when a home or business is assessed higher than what it would sell for on the open market. In Illinois, properties in the same location, with the same characteristics, must be assessed uniformly. If either of these grounds is present, then an appeal should be filed to determine the true value of a property. Appeals can also be used to help properties that do not qualify for exemptions, such as rental homes.

Appeal Deadlines are Final

In Illinois, appeal deadlines vary by township, with most having their own deadlines. Cook County has two appeal deadlines, but the rest of the state has only one. Appeals are filled with the Board of Review (BOR), an impartial body that considers evidence presented by both the taxpayer and the assessor. Once a notice of assessment is published, a property owner has 30 days to file an appeal. Because there is only one deadline, missing it means that the taxpayer will not be able to protest. Retroactive protests are not readily available in Illinois, so this means that any errors or overassessments will continue until the following year.

Upcoming Deadlines for Illinois Collar Counties

Lake County Townships

• Cuba: September 21, 2026
• Grant: September 14, 2026
• Libertyville: September 21, 2026
• Warren: September 8, 2026
• Wauconda: September 14, 2026
• Waukegan: September 8, 2026
• West Deerfield: September 14, 2026
• Zion: September 14, 2026

Will County Townships

• All townships: September 14, 2026

Evidence is Key for a Successful Appeal

Once the grounds for appeal are established, the evidence needed to secure a reduction can be found. Cases of overassessment require the gathering of property sales records dating back three years. In cases involving a lack of uniformity, assessments from neighboring properties must be put together to demonstrate that the taxpayer’s property is being unfairly assessed. In either case, it is best to have at least five comparable properties. Each of these must be close to the taxpayer’s property when it comes to age, size, classification, location, and the number of rooms.

O’Connor Offers Expert Evidence and Analysis

When it comes to Illinois property tax appeals, evidence is the difference between a reduction and a rejection. Since the people of the collar counties only have one shot to file an appeal, your evidence must be on point and as comprehensive as possible. Appeals, especially those with the BOR, can be difficult for a layperson, since the evidence required can take a long time to gather and often requires an understanding of both property valuation and the Illinois property tax system.

We at O’Connor are here to help with the process and will take care of this vital step. We use data-driven techniques to analyze your assessment, looking for any potential issues. We then use our proprietary databases to identify relevant assessments, sales records, and comparable properties needed to support the true value of your property. Once we have this evidence gathered and curated into a portfolio, we will coordinate an appeal with a law firm that has decades of property tax experience. You will never be charged for this evidence or analysis and will only pay a portion of your savings if your taxes are lowered.

Atlanta Area Deadlines

DeKalb County Deadline

DeKalb is unique among the Atlanta area counties, as it gives its taxpayers options. Homeowners and businesses can either pay their property tax bill in full on September 30, or choose to do two installments. If you choose to pay in installments, you must pay first on September 30 and finish your second payment by November 16. No matter your payment option, you must make a payment by September 30, or start facing late fees and interest.

Fulton County Deadline Has Extra Complications

As we covered in a previous article, Fulton County is facing several issues. Thanks to a computer glitch, many assessments were not completed on time, which meant that the tax digest could not be certified. Without a certified tax digest, Fulton County is unable to levy property taxes. This delay would cause schools to be short of funds, along with many other financial issues for first responders, hospitals, and countless other taxing bodies. To prevent this from happening, the Fulton County Board of Commissioners voted to ask the Superior Court for an emergency ruling that would allow the collection of taxes without a certified digest.

The push to the court was successful, and tax bills went out on August 15. These bills will use current millage rates, but last year’s assessments. In the meantime, assessments will be evaluated, with adjustments made later in the year. Many taxpayers can expect to get a second tax bill in the mail at a later date, though this will be much smaller than the first. If you appealed your taxes, you may, instead, get a refund check toward the end of the year. If you live in Fulton County, you will need to be extra vigilant over the next few months.

Penalties and Interest

Once the clock strikes midnight on the payment deadline, you will experience penalties and interest added to your bill. A 5% penalty is immediately added to your bill, while interest accrues at 1% each month thereafter. Every 120 days, an additional 5% in penalties will be added, up to 20%. In addition, a lien can be placed on your home or business. If not paid on time, this can eventually lead to a tax sale or foreclosure. Since issues can quickly balloon, it is paramount that you pay on time. Some counties offer payment plans before the due date.

Property Tax Reduction

While it may be to reduce your property taxes this year, there are options that can help lower your property tax bill in future years. Exemptions are among the easiest and most obvious options. From the homestead exemption to more specialized ones that benefit the disabled or seniors, exemptions can have a large impact on how much property tax you pay every year. The recent assessment cap of 3% for homesteads will also be a huge boon, as it prevents massive property value spikes like those seen in the past. The other avenue to pursue is property tax appeals. While appeal season has closed, appeals can still provide significant savings for many homeowners and especially businesses, which typically do not benefit as much as from exemptions.

Atlanta Property Tax Appeals

Appeals in Georgia serve a litany of purposes. They can challenge values determined by the local board of tax assessors, address unequal assessments, correct assessment errors, and even challenge rejected exemptions. These must be filed within 45 days of the notice of assessment, which means that most taxpayers in Atlanta have missed their window. However, it is important to keep the deadline in mind next year, as being prepared for the deadline can make things much easier.

Appeals in Georgia have a bonus that most states do not, in the form of an assessment freeze. When you file an appeal, your assessment will be locked in at that amount for the next three years. Combined with protections such as the homestead cap, an assessment freeze can help taxpayers pay lower property taxes for the next few years, in addition to getting your initial reduction. While certainly key for homes, this can be a huge windfall for businesses, especially rental properties, that have no other tax protection.

O’Connor Helps Atlanta Residents with Appeals and Exemptions

With the possibility of an assessment freeze, capturing a missed exemption, or reducing inflated values, an appeal can bring significant savings. This means that it is vital to win your case. O’Connor is here to help, lending our 52 years of expertise to your cause. Helping hundreds of thousands of clients a year, we can provide you with the support you need to maximize your property tax reduction. This includes gathering evidence, representing you at hearings, helping you file for homestead exemptions, and even handling property tax litigation.

When you enroll with us, you will automatically have your property appealed every year, meaning you no longer have to keep up with deadlines, allowing us to do all the work for you. You will also be given a client success consultant, who will be your primary contact and advocate, giving you a reliable point of contact who can answer your questions. We offer premium service for all of our clients and will take your appeal to the highest level necessary. Enrolling with us is free, and you will never have to worry about hidden fees. You will only pay a percentage of your savings if we can lower your taxes.

Computer Issues Delay Assessment

For most homeowners and businesses in Fulton County, notices of assessment were sent out in June. These notices are sent out by the Fulton Board of Tax Assessors (BTA) every year, and they are a vital document for every property owner to both receive and understand. They have a complete breakdown of how the BTA values the property, what exemptions are applied, and when the clock starts for filing property tax appeals. Taxpayers in Georgia typically have 45 days from when the notice was mailed to appeal, which meant that most taxpayers in Fulton County had until July 31 to appeal.

However, several blocks of properties were not able to get their assessments on time due to a computer glitch. Fulton County has been working to modernize its systems, which sometimes have growing pains. Chicago has experienced similar problems, albeit to a lesser degree. These errors are mostly tied to mapping errors. Because the assessment being incomplete, the Fulton BTA cannot certify the tax digest, which is a collection of values for the entire county. This delayed certification means that taxes cannot be sent or collected on time.

The Problems with Late Property Tax Bills

While getting a temporary reprieve from property taxes may initially see beneficial, it can be incredibly devastating to local government. While sales and income taxes help, the majority of funding for local government is done through property taxes. This is why legislation focused on property tax relief has become so important. The property tax system works on a set schedule and has many moving parts. If assessed values cannot be registered, then millage rates cannot be applied, which means bills are late. Since local government depends on taxes going in on time for their budgets, a significant delay can mean funding shortfalls.

This is particularly significant for school districts, as they are the biggest recipients of property taxes. With the school year set to start across Fulton County, a lack of funds to begin the year mean teachers may not get paid and that schools would have to close their doors. With tax bills typically going out in August, the school districts can usually expect consistent funding. However, with these issues in the assessment and the tax digest, there is a large funding gap that needs to be addressed.

Fulton County Goes to Court

There are options in this situation, and Fulton County was quick to act. The Fulton County Board of Commissioners unanimously voted to take action. This order was also approved by a Fulton County Superior Court judge, who issued a temporary court order. The court order allows the issuance of property tax bills without a completed assessment or tax digest. The goal is to ensure that property tax bills are sent out on August 15, 2026, so that payments can be collected and provided to schools, emergency services, and countless other government entities across Fulton County. While funding is currently in place, it is quite finite and would provide only a month or two of operation.

Property Tax Bills Set for August 15

There will be several wrinkles in this next set of tax bills. For starters, these bills will use 2026 assessment data but 2025 millage rates. This is because the property tax process is skipping several steps, and accurate accounting may not be possible. This strange combination of assessment values and millage rates will result in unusual bills. These bills may not be final, however, and taxpayers could see additional property tax bills later in the year after the assessment and tax digest are officially certified. The one bright side is that taxpayers may also get a tax refund instead of an additional bill, depending on how everything shakes out. It is believed that second-round tax bills and refunds will be sent in October, though this could depend on other changes in the coming months.

The Impact on Schools

While all aspects of Fulton County government could be affected, it is school districts that have the most at stake. Without the emergency tax bills and collection, 60% of school district budgets will be unfunded. This is the primary reason for the court order and why such unprecedented actions are being taken. There should be no danger of Fulton County schools failing to open when the school year starts, as there is still some runway left with savings, so parents should not need to worry about a delayed start. In addition, the emergency funding will prevent furloughs or layoffs impacting teachers and staff.

Will Fulton County Taxes be Lower or Higher in 2026?

While this is probably the biggest question, it is yet to be determined. Property taxes in Georgia are calculated by determining the market value, applying the assessment ratio, and then applying millage rates. With millage rates and the assessment still up in the air, time will tell if property taxes in Fulton County will increase or decrease. There has been a trend toward increases in the past decade, which is why recent legislation was passed in Georgia to help curtail rising assessments and taxes. The full picture may not be known for months, so taxpayers should be prepared for both outcomes.

Georgia Taxes Continue to be Unpredictable

Fulton County has seen some unpredictability in property taxes in recent years. This includes previous assessment delays, homestead exemption changes, and legislative changes. With the Atlanta area as a whole experiencing rapid growth, the tax situation in Fulton County could get even more complicated in the coming years. This has been a growing trend across America, as debate over property taxes reigns. One consistent option available to property owners across the nation, including those in Georgia, is property tax appeals.

Property tax appeals allow you to dispute the value of your home or business as it was determined by the Fulton BTA. Appeals can be used to question inaccurate market value, unequal assessment, or incorrect information on your assessment, such as the wrong owner’s name. It can also be used to get another chance at an exemption if one was previously rejected. Since property values are used to calculate tax bills, lowering them usually results in significant decreases in taxes. In addition, a successful appeal in Georgia results in an assessment freeze, which locks in the assessed value of a home or business for three years. Appeals can help give certainty to an otherwise unpredictable scenario.

Fulton Property Tax Bills and Appeals

While the deadline to file appeals in Fulton County has passed for most property owners, appeals that were filed could have an impact on this unique tax situation. The effects of appeals may not be felt until later in the year, once the tax digest is completed. This means that those who appealed before the deadline will most likely see refunds sent out later in the year. Typically, a successful appeal means that the tax bill itself is reduced, so getting a refund instead will be a change of pace. However, this demonstrates the versatility of appeals and why they are necessary in an ever-changing situation.

O’Connor Offers Appeal and Exemption Support

At O’Connor, we are here to help the people of Fulton County. For over 50 years, we have helped taxpayers by using appeals, exemptions, and even lawsuits to bring taxes under control. While the deadline to file appeals for most taxpayers in Fulton County has passed, you can still name O’Connor as your representative in your hearings, and we can still lend our expert advice. If this is not possible, then signing up early with us can help you be ready for next year. Our experts can keep up with deadlines for you and will always ensure that any issues are promptly dealt with.

When you sign up with us, you are assigned a client success consultant, who acts as your advocate and constant point of contact. They will be able to answer any questions you have and are a great go-between with you and our other tax professionals. We offer free help with homestead exemptions and will give free advice when it comes to other options. When it comes to appeals, we use data-driven techniques to discover issues in your assessment and use our proprietary databases to find the perfect comparable properties to use as evidence. There is no upfront cost to file an appeal with us, and you will only be charged if we can lower property taxes.

The Ever-Present Computer Issue

We have covered it in many articles, but the main cause for all of these collective issues is a series of computer issues in Cook County government. Originally conceived as a way to unite the Cook County Assessor’s Office, Treasurer, and County Clerk into one system for property taxes, constant problems have led to numerous delays. While 2025 was certainly not the start, it was by far the most severely affected year. Both installments of Cook County property taxes were delayed, which pushed deadlines back months. The second installment of property taxes was eventually mailed in November with a due date in December. Coming late and in the middle of the holidays proved to be very poor timing for millions of taxpayers, which was further complicated further by a 16% increase in homeowner’s property taxes.

2026 Delays

Thanks to the late bills to end 2025, the first installment of bills in 2026 was intentionally delayed by one month to give breathing room to taxpayers across Chicagoland. It was then intended for Cook County to be back on its traditional schedule, with bills going out in July and due dates falling in August. However, it seems that the ripple effects are still being felt, and the Cook County Treasurer announced that bills would be delayed an additional two months, with a mailing deadline set for September. Although more delays were initially feared, it appears that this schedule is holding. However, this does leave a gap in funding for schools, as revenue will not start coming in until after school has been in session for several weeks.

A Funding Deficit to Start the Year

School districts across Cook County were already reeling from the 2025 delays, which cost the Chicago Public Schools (CPS) system $34 million in interest and other costs alone. While funds are used to cover operating costs and pay for staff and faculty, they are also used to cover the ballooning pension costs, which are also a growing issue. Paying for this short-term funding only puts school districts in a bigger hole, which makes it imperative to begin the next round of funding as soon as possible.

Uncertain Budgets

With funding up in the air, many school districts have had a tough time creating a firm budget. Since a budget needs to be in place to get short-term loans, this puts many school districts in a bind. For instance, the CPS was able to pass a budget at the end of July, but it contained several caveats that were not confirmed when it was voted on. This includes a $150 million in funding from the state of Illinois, which has yet to be approved. While the school year should start off fine, the district might not be able to cover payroll as soon as September. Districts outside of Chicago, such as Evanston, also need to obtain bridge loans to stabilize their budgets, which can then be used to secure other loans for short-term financing. These are tax anticipation warrants and have become incredibly common in Cook County over the past five years.

Furloughs and Layoffs

Delayed budgets and payrolls create the possibility of faculty and staff losing their jobs or at least going without paychecks. Several school districts have chosen to lay off teachers in order to make tight budgets. Others will ask teachers to either take furloughed or unpaid ones in order to keep things functioning until funding can be restored. Many school districts hope to use loans to bridge the gap in an effort to keep their roster intact. Many school districts, including CPS, are doing their best to avoid layoffs in their budget, but keeping these jobs is dependent on state funding or loans.

Will Cook County Schools Start on Time?

The biggest question that many parents have is whether schools across the Chicago area will be ready to open when the school year starts in a few weeks. It is currently believed that school districts will be able to open on time thanks to loans or state action. However, these loans can have large interest rates, which can haunt districts in the future. The next few weeks will be incredibly important, as school districts across Cook County will see if they can secure funding in time for kids to start their school year. Even if funding does not come through, school districts may try to manage operations until revenue streams can be secured.

Chicago Teachers Union Sues to Have Tax Bills Sent Earlier

During the Chicago Bears saga, the Chicago Teachers Union (CTU) opposed the “Megaprojects” bill, as they believed it would have damaged education in the long term thanks to massive cuts for large corporations. They have stepped into the arena again by filing a lawsuit against the Cook County Treasurer. The goal is to force the Cook County Treasurer to send the second installment of tax bills as soon as possible, bypassing the delay. This demonstrates how dire the situation is getting in Cook County. However, even if the suit is successful, it is believed that it will have little consequence, as a court order cannot make things move any faster. It is still indicative of how things are going and what school districts, taxpayers, and parents can expect in the future.

Continuing Tax Uncertainty

“Tax uncertainty” became a buzzword during the Chicago Bears debate, as the iconic franchise said that this was the primary reason for their pondered move to Indiana. The randomness of tax bills and the amounts attached to them have become commonplace, and not just in the last five years due to computer errors. Both businesses and homeowners are experiencing an unstable property tax system, which can result in sudden spikes, such as those observed at the end of 2025. This can be made worse by the triennial reassessment, during which the CCAO reassess one- third of the county under a magnifying glass. Taxpayers in Cook County have learned that they must take matters into their own hands, with a record number turning to property tax appeals to tip the scales in their favor.

Property Tax Appeals Opening Across Cook County

Property tax appeals enable taxpayers to challenge the taxable values placed by the CCAO, which can result in strong property tax reductions. They also have the added benefit of fixing errors and establishing the true value of a home or business, which helps prevent future spikes during reassessment. The use of appeals is backed by the CCAO, the Cook County Treasurer, and many other government entities. Once a notice of assessment is mailed, Cook County taxpayers have 30 business days to file an assessor appeal with the CCAO. Later in the year, if they miss the deadline or do not get a settlement, they can file another appeal with the Board of Review (BOR). Some townships have already closed their assessor appeal windows, while others are starting to open. With so much up in the air, every taxpayer should be exploring their options.

O’Connor Provides Expert Evidence for Appeals

For an appeal to be successful, there must be both strong grounds and evidence to back it up. For instances of overassessment, when a property is assessed at a value higher than its likely sale price, this means sales records dating back three years. For instances of unequal assessment, this means collecting assessments. In either case, these comparable properties must have similar characteristics to your property, including having similar sizes, locations, and ages. Getting the best evidence possible is usually the biggest hurdle facing any taxpayer.

We at O’Connor are here to take care of this major obstacle, as we provide premium evidence and analysis for appeals. First, we will go over your assessment to spot any issues. Next, we will use data-driven analysis and proprietary databases to find the relevant comparable properties to help prove what your home or business is truly worth. Finally, we will coordinate an appeal with a law firm that has decades of property tax experience. You will not pay for this analysis or evidence unless your property taxes are lowered.