Updated 10/19/2021
For property that is valued by the assessor, in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year: The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year.
FILE A PETITION FOR REVIEW OF NOTICE OF CHANGE WITH THE ARIZONA STATE BOARD OF EQUALIZATION
Pima County and Maricopa County Only: The taxpayer may either file an appeal online (choose appeal type 82130NC and upload a copy of the county assessor notice) or mail/hand-deliver all items listed below to the SBOE:
Keep a copy of all information submitted to the State Board of Equalization.
If your request is denied you may consider furthering your appeal in tax court.
Updated 11/15/2021
If your appeal to the SBOE includes a classification change request to class 3, primary residence, please provide proof of residency which lists the property address of the appealed parcel to substantiate claim. Pursuant to A.R.S. 42-12053, acceptable evidence may be the following:
Updated 10/5/2021
The SBOE is excited to launch a new appeals application.
In order to file an online appeal you must upload a copy of the Amended Notice of Valuation or Notice of Change that you received from the County Assessor and specify appeal type 82130NC when you create your appeal.
The Property Valuation and Classification Appeals application can be accessed by clicking here.
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
Note: The Maricopa Superior Court addresses all appeals filed in tax court regardless of the county in which the property is located. Tax court appeals regarding all Arizona properties are filed with the Maricopa Superior Court.
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
