Due to the COVID-19 situation, the SBOE will conduct appeal hearings via web conferencing. The Board asks that you provide any evidence you want considered at a forthcoming appeal hearing submitted to the SBOE at least 3 business days in advance of the scheduled hearing date. This will aid the SBOE in ensuring each party is in possession of the evidence prior to the start of the appeal hearing. The petitioner and respondent is responsible for providing evidence to the opposing party prior to the scheduled hearing.

MARICOPA: To send a copy of your evidence to the Maricopa County Assessor, email [email protected] or mail to Maricopa Assessor, 301 W Jefferson Street, Phoenix, AZ 85003.

PIMA: To send a copy of your evidence to the Pima County Assessor, email [email protected] or mail to Pima Assessor, 240 N Stone Ave Tucson, AZ, 85701.

Evidence may be submitted in advance of the hearing by mail, hand-delivered or by uploading file(s) using the form below.  The form allows you to attach/upload up to 5 documents. The form can be submitted up to 30 times per day per user (i.e. IP address).

NOTE: All evidence uploaded using this form will be printed in black and white. If you wish to provide the Board with 3 copies of your evidence in color, please mail or hand deliver the evidence to the Board so that it arrives no later than 3 business days before the scheduled hearing. Property Tax Agents please call the Board for further instructions.

Upon submission of each document a confirmation email will be sent to the email address provided.

Note: If you need more information regarding this change please call the SBOE, 602-364-1600.