How to File an Appeal

Updated  4/28/2021

TO APPEAL A NOTICE OF VALUATION RECEIVED IN LATE FEBRUARY OR EARLY MARCH YOU MAY EITHER FILE A PETITION WITH THE COUNTY ASSESSOR (I.E. ADMINISTRATIVE) OR BYPASS THE COUNTY ASSESSOR AND FILE DIRECTLY IN TAX COURT (I.E. JUDICIAL).

Administrative

Step 1: File an appeal with the County Assessor

Step 2: If you and the County Assessor do not agree, file an appeal with the SBOE. You must have received an appeal decision from the County Assessor prior to appealling to the SBOE. The deadline to file to the SBOE is 25 calendar days from the "Mail Date" on the Assessor's Decision.  If the 25th day falls on a weekend or holiday, please contact the SBOE to confirm the deadline.

 

NOTE: To appeal online, the appeal can be submitted any time until midnight the day before the deadline to file to the SBOE.

For example, if a 25-day deadline is Tuesday, September 8th, 2020, you may efile Monday, September 7th until midnight Arizona time even though it is a holiday.   As for postal mailings we reference the USPS (or carrier) postmark date to ensure that it has a date no later than the deadline date, September 8th, 2020, in this example.

 

Judicial

Step 1: Bypass the County Assessor and SBOE and file an appeal directly with the Maricopa Superior Court (for all Arizona counties including Maricopa County and Pima County properties)
Deadline December 15th of the Valuation Year (i.e. Year that the Notice of Value was mailed by the Assessor.)

 

Further information on the process of filing an appeal.

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)

COVID-19 Update

 

Updated 8/3/2020

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.

EVIDENCE: All evidence must be submitted to the SBOE at least 3 days in advance of the hearing date. Evidence may be submitted using the Evidence Submission Portal. The petitioner and the respondent is responsible for providing evidence to the opposing party prior to the scheduled hearing. The 3-day evidence policy applies to locally assessed properties (i.e. property valued by the County Assessor).

CVP: Please contact the Board for evidence submission requirements for Centrally Valued Property (i.e. property valued by the Arizona Department of Revenue).

Complete SBOE COVID-19 Agency Update Policy

 

How to Attend Remote Appeal Hearings

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