Updated 6/29/2020
The deadline to appeal an Assessors Notice of Valuation was April 21st (Maricopa and Pima Counties).
If you missed the deadline to file with the county assessor you may be able to file an appeal in Tax Court, (602) 372-1164, by December 15th. Note: All Arizona tax court hearings occur in Phoenix regardless of where in Arizona the property is located.
If you believe that the property has been assessed improperly as a result of a property tax error as defined by statute, you may be able to file a Notice of Claim with the county assessor.
Updated 7/6/2020
If you wish to appeal the Maricopa or Pima County Assessors decision regarding your appeal of the 2021 Notice of Valuation you may continue your appeal as follows:
6/30/2020
The Arizona State Board of Equalization is committed to maintaining access to agency services while keeping petitioners, property owners, county assessor staff, board staff and the public safe during the Coronavirus (COVID-19) pandemic. We are coordinating with state and county health departments and other governmental agencies to ensure we are consistent with their guidance in the appropriate response while fulfilling our statutory and constitutional obligations.
Until further notice, due to COVID-19 the Arizona State Appeal hearings will be conducted via webconferencing (computer and/or telephone) using Google Meet.
Complete SBOE COVID-19 Agency Update Policy
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 (602) 372-1164
Arizona Department of Revenue
Property Tax Unit (602) 716-6843
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
