Property Tax Abatement & Appeal Process

An abatement is a request submitted to the local assessing officials to refund taxes paid based on physical description errors, damaged buildings during a tax year or differences in the opinion of value. If an abatement request is denied by the local assessing officials, the next step may be to file an appeal of the denial with the Board of Tax and Land Appeals (BTLA) or the Superior Court.

The BTLA website provides the applicable applications and forms, timelines and additional information of the appeal process for the various taxes.

Board of Tax and Land Appeals (BTLA) Homepage at


Statutes and Administrative Rules