Create an Account — Increase your productivity, customize your experience, and engage in information you care. Show All Answers. Any taxpayer who is dissatisfied with the decision of the local Board of Review may appeal such decision to the State Property Tax Appeal Board. To begin an appeal, a taxpayer must first file a petition for appeal with the Board. Appeals to the State Board must be filed within 30 days of the postmark date or personal service date of a local Board of Review’s decision. Generally, failure to file within the 30 day period forecloses appeal of the assessment for the year in question. The State Property Tax Appeal Board generally makes assessment decisions on one of two factual bases. The first is that the actual market value of a taxpayer’s property is not accurately reflected in the assessment. The other avenue of appeal is an argument based upon equity. If a taxpayer has received a reduction in assessed value from the State Board and the County...