Annual Notice of Full Cash Value

Each year, the county assessor mails a Notice of valuation to each owner of record on any date before March 1 The Notice of Valuation includes the property's Full Cash Value (FCV), Limited Property Value (LPV), and Property Class of the property.

Access the FAQ for an explanation of the following terms:

• Full Cash Value (FCV)
• Limited Property Value (LPV)
• Classification of the property

Click for information regarding appeals of amended notices typically sent by the county assessor in late September. 

If the Property Owner Does not Agree with the FCV or Property Classification

Step 1 - File a Petition for Review with the County Assessor

If the property owner believes the "Full Cash Value" is greater than the market value of the property and/or that the property classification is incorrect, the property owner can file a Petition for Review with the County Assessor within 60 days of when the Notice of Valuation was mailed.

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 Valuation.

FORMS – By Property Type

Additional forms may be required, see below:

Multiple Parcel Appeal form (DOR 82131) – Complete and submit this form when filing a petition for review of more than 1 parcel 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.

Agency Authorization form (DOR 82130AA) - The owner may file an appeal or name an agent to represent them in the appeals process. If an agent is designated, an Agency Authorization form (DOR 82130AA) must accompany the Petition for Review.

Step 2 – Further the Appeal to the Board of Equalization

If the County Assessor agrees with the appeal request, no further appeal is permitted.

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 within 60 days of the date the assessor's decision was mailed to the petitioner.

Pima and Maricopa Counties Only: To further the appeal to the State Board of Equalization, the taxpayer may either file an appeal online at the SBOE efile portal (AND mail/hand-deliver items 2, 3 and 4 listed below) or mail/hand-deliver all documentation listed below to the SBOE:

• A copy of the original Petition for Review that was submitted to the County Assessor in step 1.
• A copy of the Assessor's decision
• A copy of the Agency Authorization form (DOR 82130AA) that was submitted to the County Assessor in step 1, if applicable
• A copy of the Multiple Parcel Appeal Form (DOR 82131) that was submitted to the County Assessor in step 1, if applicable
• Optional: Evidence

Keep a copy of all information that is submitted to the Board.

Mail Petition documentation to:

SBOE
100 N 15th Ave, Suite 130
Phoenix, AZ 85007

Step 3 – File an Appeal in Tax Court

The petitioner has 60 calendar days from the date that the SBOE decision was mailed to file an appeal in Tax Court.  Tax appeals are heard at the Maricopa Superior Court in Phoenix for all Arizona tax court appeals.  Additional information can be found at the Maricopa Superior Court web site, https://superiorcourt.maricopa.gov/departments/superior-court/tax/,  or by calling (602) 506-8288.

If an appeal was not filed with the county assessor then the owner may file an appeal in tax court no later than December 15th of the valuation year which is the same year in which the Notice of Valuation was mailed by the county assessor.

For questions regarding the online appeal process on the SBOE web site, please contact the SBOE at 602-364-1600.