The Notice of Claim process is available to property owners who believe that the taxpayer's property has been assessed improperly as a result of a property tax error.
According to A.R.S. 42-16251, an "Error" means any mistake in assessing or collecting property taxes resulting from:
(a) An imposition of an incorrect, erroneous or illegal tax rate that resulted in assessing or collecting excessive taxes.
(b) An incorrect designation or description of the use or occupancy of property or its classification pursuant to chapter 12, article 1 of this title.
(c) Applying the incorrect assessment ratio percentages prescribed by chapter 15, article 1 of this title.
(d) Misreporting or failing to report property if a statutory duty exists to report the property.
(e) Subject to the requirements of section 42-16255, subsection B, a valuation or legal classification that is based on an error that is exclusively factual in nature or due to a specific legal restriction that affects the subject property and that is objectively verifiable without the exercise of discretion, opinion or judgment and that is demonstrated by clear and convincing evidence, such as:
(i) A mistake in the description of the size, use or ownership of land, improvements or personal property.
(ii) Clerical or typographical errors in reporting or entering data that was used directly to establish valuation.
(iii) A failure to timely capture on the tax roll a change in value or legal classification caused by new construction, the destruction or demolition of improvements, the splitting of one parcel of real property into two or more new parcels or the consolidating of two or more parcels of real property into one new parcel existing on the valuation date.
(iv) The existence or nonexistence of the property on the valuation date.
(v) Property that is destroyed after the lien date.
(vi) Any other objectively verifiable error that does not require the exercise of discretion, opinion or judgment.
IF THE PROPERTY OWNER BELIEVES THAT THERE IS AN ERROR
If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error as defined above, the taxpayer shall file a notice of claim with the appropriate county assessor, either personally or by certified mail, as follows:
1. If the alleged error concerns the valuation or classification of property by the county assessor, the notice shall be filed with the assessor.
Access the FAQ for an explanation of the following terms:
- Full Cash Value (FCV)
- Limited Property Value (LPV)
- Classification of the property
2. If the alleged error concerns the imposition of any tax rate, the notice shall be filed with the county board of supervisors. The clerk of the board of supervisors shall notify each affected taxing entity to allow the entity to file a response to the claim.
3 Steps TO FILING a Notice of Claim Appeal:
STEP 1 - File a Notice of Claim with the County Assessor
STEP 2 – Further the appeal to the Board of Equalization
STEP 3 – File an appeal in Tax Court
STEP 1 - FILE A NOTICE OF CLAIM WITH THE COUNTY ASSESSOR
Notice of claims are limited to the current tax year in which the notice of claim is filed and the three immediately preceding tax years. The correction of errors is limited to the period during which the current owner of record held title to the property.
The person who owns, controls, or possesses the property or their representative shall file the notice of claim wtih the appropriate county assessor, either personally or by certified mail.
FORMS – By Property Type (Click form name to open form in new window)
Additional forms may be required:
Taxpayer Notice of Claim – Multiple Parcel Form (DOR 82179BB) – Complete and submit this form when filing a petition 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.
The Maricopa County Assessor's mailing address is located at 301 W Jefferson Street, Phoenix AZ 85003, Customer Service Phone 602-506-3406
The Pima County Assessor's mailing address is located at 240 N Stone Ave, Tucson AZ 85701, Customer Service Phone 520-724-8630
Within 60 (sixty days) after receiving a notice of claim, the county assessor may file a written response to the taxpayer to either consent to or dispute the error and to state the grounds for disputing the error. A failure to file a written response within 60 (sixty) days constitutes consent to the error.
If the county assessor disputes the error, the county asssessor shall notify the taxpayer of a time and place for a meeting between a representative of the county assessor and the taxpayer or the taxpayer's representative within 60 (sixty) days to discuss the basis for the dispute.
If, after the meeting, the parties agree on all or part of the notice of claim, the tax roll must be corrected promptly to the extent agreed on and any taxes that have been overpaid shall be refunded pursuant to A.R.S. section 42-16259.
If the parties fail to agree on all or part of the notice of claim, the taxpayer may file a petition for review with the board of equalization.
STEP 2 – FURTHER THE APPEAL TO THE BOARD OF EQUALIZATION
If the parties fail to agree on all or part of the notice of claim, the taxpayer may file a petition with the board of equalization within 90 (ninety) days after the date of the meeting or it is barred. The taxpayer shall send a copy to the county assessor by certified mail.
Complete and submit the following petition forms to the board of equalization:
FORMS – By Property Type (Click form name to open form in new window)
In addition to the applicable form listed above, include a copy of all notice of claim documentation that was previously submitted to the county assessor in step 1:
Pima and Maricopa Counties Only: To further the appeal to the State Board of Equalization mail or hand-deliver all documentation listed below to the SBOE:
- Petition for Review of Taxpayer Notice of Claim (DOR 82179C-1 or 82179CP-1)
- A copy of the original Notice of Claim 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 submitted to the Board.
Mail or hand deliver petition documentation to:
100 N 15th Ave, Suite 130
Phoenix, AZ 85007
On receiving the petition, the board shall hold a hearing on the disputed issues in the notice of claim within 30 (thirty) days and shall issue a written decision pursuant to the board's rules.
A party that is dissatisfied with the decision of the board may appeal the decision to court within 60 (sixty) days after the date the board's decision is mailed.
STEP 3 – FILE AN APPEAL IN TAX COURT
If you are dissatisfied with the decision of the board you may appeal the decision to court within 60 (sixty) days after the date the board's decision is mailed, but any additional taxes that are determined to be due must be timely paid before delinquency for the court to retain jurisdiction of the matter. In addition, in order for a taxpayer to recover a refund for taxes paid in a preceding tax year as a result of an error, all taxes that were levied and assessed against the property for the tax year must be paid before delinquency in order for the court to retain jurisdiction of the matter.
All Arizona Tax Court appeals are heard at the Maricopa Superior Court in Phoenix. Additional information can be found at the Maricopa Superior Court web site, https://superiorcourt.maricopa.gov/Search?q=Tax, or by calling (602) 506-3442.
For questions regarding the online appeal process on the SBOE web site, please contact the SBOE at 602-364-1600.