Class 3 Primary Residence | Arizona State Board of Equalization

Class 3 – Primary Residence Appeals

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:

Arizona Voter ID Card;
Arizona Vehicle Registration;
Arizona Driver’s License;
Sales Affidavit-Declaration / Warranty Deed
Current Utility Bills;
Income tax return (page 1 only, only name and address section)