How to File an Appeal

Updated 8/25/2021

If you wish to appeal the Maricopa County Assessor or Pima County Assessors decision regarding your appeal of the 2022 Notice of Valuation you may continue your appeal as follows:

* Appeal to the State Board of Equalization within twenty-five days (25 calendar days) [20 calendar days for mobile home and personal property] of the date of the assessor's notice of refusal or decision, or

Sample Deadline Date based on the MAIL DATE on the Assessor Decision letter: 

Mail Date25-Day Deadline
 Prior to 8/12/2021 Deadline has Passed
8/12/2021Tuesday, September 7, 2021
8/13/2021Tuesday, September 7, 2021    
8/16/2021Friday, September 10, 2021


* Appeal with the court within sixty days (60 calendar days) after the date of mailing of the assessor's notice of decision (and bypass filing to the SBOE)Note: Date deadlines above do NOT apply to mobile home or personal property which has a 20 day requirement to appeal to SBOE.

Further information on the process of filing an appeal.

Submit an appeal online

 (no less than 24 hours within the deadline, click for more information)

PRIMARY RESIDENCE REQUESTS

Updated 4/29/2021

Property classification Appeals to the SBOE (class 3, primary residence)

Once the Assessor has rendered a decision regarding the appeal you filed, if you do not agree with the decision of the Assessor and you choose to further your appeal with the State Board of Equalization (SBOE) [Maricopa County and Pima County only], please provide proof of residency to substantiate claim. Pursuant to A.R.S. 42-12053, acceptable evidence may be the following:

  1. Arizona Voter ID Card;
  2. Arizona Vehicle Registration;
  3. Arizona Driver’s License;
  4. Sales Affidavit-Declaration / Warranty Deed
  5. Current Utility Bills;
  6. Income tax return (page 1 only)

APPEAL PETITION SUBMISSION

 

Updated 9/21/2021

implementation of new SBOE APPEALS APPLICATION delayed

The SBOE is excited to launch a new appeals application.

The originally scheduled migration has been belayed

Once rescheduled this web site will be updated

 

Agency Contacts

For property value and classification questions as determined by the County Assessor:

Maricopa County Assessor 
301 W Jefferson Street
Phoenix, AZ 85003
(602) 506-3406

Pima County Assessor  
240 N Stone Ave
Tucson, AZ 85701
(520) 724-8630

 

For questions regarding your tax bill:

Maricopa County Treasurer (602) 506-8511
Pima County Treasurer (520) 724-8341

 

Additional agency contact information:

Maricopa Superior Court-Tax
Smaill Claims Property Tax Appeal (For property on which you want the valuation reduced is either your primary residence (a Class Three residential property of any value) OR is NOT your primary residence but is valued at $2,000,000 or less by the tax assessor)

(Judge Viola) (602) 506-3442

 

 


Arizona Department of Revenue
    Property Tax Unit (602) 716-6843

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WELCOME TO THE BOARD OF EQUALIZATION

The State Board of Equalization is an independent agency not subject to the control of the Department of Revenue or the County Assessors.  The Board is a quasi-judicial body that acts much like a judge in that they make their decisions based on the evidence presented at the time of the hearing.  Decisions are made from the bench and written decisions are mailed to all affected parties.

The State Board of Equalization hears and decides issues of property valuation, classification, and related issues. 

The Board is comprised of 41 members, 21 are appointed by the Governor, and the Board of Supervisors in Maricopa and Pima Counties each appoint 10 members.  The Governor also appoints a Chairman who is the chief administrator of the agency and who may hear cases in any of the counties in which the Board has jurisdiction.  

 

DISCLAIMER: THE INFORMATION ON THIS WEBSITE PERTAINS PRIMARILY TO FILINGS IN MARICOPA AND PIMA COUNTIES