The October 31 deadline for payment of second half 2023 property taxes is fast approaching. We want to remind you that to preserve the right to challenge the validity of your 2022 tax assessment in court, you must pay the tax under written protest stating the grounds for protest. This judicial remedy is available even if you missed the deadline last year for filing an administrative appeal of the tax assessment. Moreover, even if you failed to pay your first half tax under protest, you can still preserve your ability to obtain at least partial relief by protesting the second half taxes.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.