January 1 is the property valuation date for the following tax year. According to A.R.S. § 42-15101.A, except as provided by section 42-13254, on any date before March 1 of each year the county assessor shall notify each owner of record, or purchaser under a deed of trust or an agreement of sale, of property that is valued by the assessor as to the property's full cash value and the limited property value, if applicable, to be used for assessment purposes The County Assessor must mail the Notice of Value card to the property owner on record on any day before March 1st. The Notice of Value will include the property's Full Cash Value (FCV), Limited Property Value (LPV), and Property Class of the property.
The assessor's opinion of the market value of the property is indicated on the postcard as "Full Cash Value". The assessor's determination of the use of the property is reflected in the legal classification as indicated on the postcard. A.R.S.§§ 42-11001 , 15101, 15102, 15103. and Title 42, Chapter 12, articles 1, 2, 3, and 4.
If the Property Owner Does not Agree with the FCV or Property Classification
If the property owner believes the "Full Cash Value" is greater than the market value of the property - or that the property classification is incorrect, the property owner has two methods of appeal: Administrative or Judicial. A.R.S.§§ 42-15104,16051, 16201.
Administrative Method: The first step of the Administrative Process is the property owner may appeal the "Full Cash Value" or legal classification directly to the County Assessor where your property is located. Steps for this process are outlined below titled Administrative Process. A.R.S.§ 42-16051
OR
Judicial Method: The property owner may forgo the administrative method and file a petition directly with Tax Court (Step 3 below) at any time after receiving the Notice of Value, provided the property owner did not file an administrative appeal with the County Assessor - but the appeal must be filed in Tax Court no later than December 15. The property owner is responsible for expenses such as filing fees. A.R.S.§§ 42-16201 , 16202 , 16203 , 16204 , 16205.
Administrative Process
Step 1 - File a “Petition for Review of Valuation” with the County Assessor.
The person who owns, controls, or possesses the property or their representative must sign the petition and mail or hand deliver one copy of the petition to the Assessor of the county in which the property is located.The filing deadline is printed on the Notice of Value card. The property owner must file the appeal within 60 days after the card was mailed by the County Assessor. A.R.S.§ 42-16051 D.
Contact the county assessor for available online filing options.
Please note the Board does not accept appeals by fax or email; nor allow the use of letters in place of the required forms and documentation to appeal.
Select the appropriate Petition for Review form below to complete and submit in person or via mail to the County Assessor. The following forms can be completed online, printed and saved. All forms are in PDF format and require a PDF viewer (such as Adobe Acrobat Reader) for viewing.
- Residential Property
- Residential Petition for Review of Valuation (DOR 82130R) [This form is used to appeal the valuation and/or classification of your property with the County Assessor's office. It is used specifically for residential property.]
- Optional Forms
Multiple Parcel Appeal Form (DOR 82131) [Use this form when filing a petition for review for multiple parcels if they are part of the same economic unit, or if they are owned by the same owner, have the same use, are appealed on the same basis and are located in the same geographic area. Contact the County Assessor of the county in which the property is located if you have any questions on the use of this form.]
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Commercial Property
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Petition for Review of Real Property Valuation (DOR 82130) [This form is used to appeal the valuation and/or classification of your real property with the County Assessor's office.]
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Optional Forms
Multiple Parcel Appeal Form (DOR 82131) [Use this form when filing a petition for review for multiple parcels if they are part of the same economic unit, or if they are owned by the same owner, have the same use, are appealed on the same basis and are located in the same geographic area Contact the County Assessor of the county in which the property is located if you have any questions on the use of this form.]
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Agency Authorization Form (DOR 82130AA) [For properties valued by the County Assessor, use this form to designate an agent to act on your behalf on any matter dealing with the valuation and classification of your property.]
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Personal Property
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Personal Property Petition for Review of Valuation (DOR 82530) [This form is used to appeal the valuation and/or classification of your personal property with the County Assessor's office.]
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Optional Forms
Agency Authorization Form (DOR 82130AA) (PDF) [For properties valued by the County Assessor, use this form to designate an agent to act on your behalf on any matter dealing with the valuation and classification of your property.]
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In completing the Petition for Review of Valuation form there is an option to request a meeting with the County Assessor's office. Prior to the meeting the County Assessor will review the petition and any included written evidence that supports the appeal. The assessor must consider, decide, and answer all requests on or before August 15. A.R.S.§§ 42-16054, 42-16055.
Step 2 – Further the Appeal to the Board of Equalization
If the County Assessor agrees with the appeal request, no further appeal is permitted. A.R.S.§ 42-16056.
If the petitioner does not agree with the County Assessor's decision, the petitioner may file a petition with the Board of Equalization for that county. The petition must be filed within 25 days of the date the assessor's decision was mailed to the petitioner. However, the petitioner may decide to bypass the Board and appeal directly to the Tax Court (Step 3 below) within 60 days of the date the assessor's decision was mailed to the petitioner. A.R.S.§§ 42-16056, 16157, 16201.
Pima and Maricopa Counties Only: To further the appeal to the State Board of Equalization, the taxpayer may either file an appeal online or mail/hand-deliver all documentation listed below to the SBOE in the following order:
- A copy of the original Petition for Review (if the appeal basis references any attachments, those attachments must be included)
- A copy of the Assessor's decision
- A copy of the Agency Authorization form, if applicable
- Additional forms, if applicable
- Optional: Evidence
Keep a copy of all information that is submitted to the Board.
For questions regarding the online appeal process on the SBOE web site, please contact the SBOE at 602-364-1600.
Maricopa and Pima County: Mail Petition documentation to:
SBOE
100 N 15th Ave, Suite 130
Phoenix, AZ 85007
Step 3 - Further the Appeal to the Tax Court
If the petitioner is not satisfied with the Board of Equalization's decision, the petitioner may appeal to Tax Court. The appeal must be filed no later than 60 days after the Board of Equalization decision is mailed to the petitioner. A.R.S.§§ 16168, 16203. All Pima County and Maricopa County property tax appeals are filed with the Maricopa Superior Court.