Updated 3/10/2021
TO APPEAL A NOTICE OF VALUATION RECEIVED IN LATE FEBRUARY OR EARLY MARCH YOU MAY EITHER FILE A PETITION WITH THE COUNTY ASSESSOR (I.E. ADMINISTRATIVE) OR BYPASS THE COUNTY ASSESSOR AND FILE DIRECTLY IN TAX COURT (I.E. JUDICIAL).
Administrative
Step 1: File an appeal with the County Assessor
Step 2: If you and the County Assessor do not agree, file an appeal with the SBOE.
Judicial
Step 1: Bypass the County Assessor and SBOE and file an appeal directly with the Maricopa Superior Court (for all Arizona counties including Maricopa County and Pima County properties)
Deadline December 15th of the Valuation Year (i.e. Year that the Notice of Value was mailed by the Assessor.)
Updated 2/25/2021
If you received your Notice of Valuation from the Maricopa County Assessor and you do not agree with the class that is listed on the Assessor’s record of the property and you believe it should be changed to class 3.X (Primary Residence), file an appeal as outlined on the Notice of Valuation and include documentation that supports your request. Refer to the Maricopa County website for class 3 documentation instructions.
If you received your Notice of Valuation from the Pima County Assessor and the only change you would like to see made to the Assessor’s record of the property is that the classification be changed to class 3.X (Primary Residence), according to the Pima County Assessor it is not necessary to file an appeal.
To request a class change to 3.X file the AFFIDAVIT FOR PRIMARY RESIDENCE CLASSIFICATION form with the Pima County Assessor.
If you also do not agree to the valuation that the Assessor has placed on your subject property, then file an appeal as outlined on the Notice of Valuation and include the AFFIDAVIT FOR PRIMARY RESIDENCE CLASSIFICATION form.
Please note that the instructions provided above apply only to communications directly with the County Assessor. If you do not agree with the decision of the Assessor in response to your appeal and you choose to further your appeal with the State Board of Equalization (SBOE), please provide proof of residency to substantiate claim. Pursuant to A.R.S. 42-12053, acceptable evidence may be the following:
Updated 8/3/2020
The Arizona State Board of Equalization is committed to maintaining access to agency services while keeping petitioners, property owners, county assessor staff, board staff and the public safe during the Coronavirus (COVID-19) pandemic. We are coordinating with state and county health departments and other governmental agencies to ensure we are consistent with their guidance in the appropriate response while fulfilling our statutory and constitutional obligations.
Until further notice, due to COVID-19 the Arizona State Appeal hearings will be conducted via webconferencing (computer and/or telephone) using Google Meet.
EVIDENCE: All evidence must be submitted to the SBOE at least 3 days in advance of the hearing date. Evidence may be submitted using the Evidence Submission Portal. The petitioner and the respondent is responsible for providing evidence to the opposing party prior to the scheduled hearing. The 3-day evidence policy applies to locally assessed properties (i.e. property valued by the County Assessor).
CVP: Please contact the Board for evidence submission requirements for Centrally Valued Property (i.e. property valued by the Arizona Department of Revenue).
Complete SBOE COVID-19 Agency Update Policy
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
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
