Business Tax Appeals

Appeal Process

Filing deadlines

  • For BPOL, within one year from the last day of the tax year for which such assessment is made, or within one year from the date of such assessment.
  • For machinery and tools, business tangible personal property, bank franchise, transient occupancy, short-term rental or consumer utility taxes within three years from the last day of the tax year for which such assessment is made or within one year from the date of the assessment, whichever is later.

Helpful Resources

Utilization of this appeal process in no way affects a taxpayer's ability to seek remedy for an erroneous assessment in Circuit Court.