What if I missed the protest deadline?

If you missed the protest deadline for what you believe to be good cause reasons (e.g., hospitalization) as to why you could not file a protest on time, then you should write to the ARB to see if they will grant a late protest.  You should state the facts to the ARB and document (e.g., provide receipts from hospitalization) your reasons.

Good cause reasons may include:

 • Active military duty

• Hospitalization or under doctor’s care

• Death in the immediate family

• Judicial or Legislative service or a pending court hearing

• Failure to receive administrative due process

Good cause reasons do not include:

• Forgetting the protest deadline

• Not knowing the protest deadline

• Family vacations

• Business conflicts

• Needing more time to prepare