Amended Notice of Valuation or Classification

(Notice of Change/Supplemental Property Valuation Notice)

 

For property that is valued by the assessor, in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year:

  1. The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year.
  2. Within twenty-five days after the date of the assessor's notice, the property owner may appeal the valuation or legal classification to the state board of equalization if the property is located in a county with a population of five hundred thousand persons or more or to the county board of equalization if the property is located in any other county.

Arizona Revised Statute 42-15105  Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use

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 notice of valuation typically sent by the county assessor on any day before March 1 (and after January 1). 

If the Property Owner Does Not Agree With the FCV or Property Classification

Step 1 - File a Petition for Review of Notice of Change With the Arizona State Board of Equalization

 

TWO WAYS TO FILE TO THE STATE BOARD OF EQUALIZATION:

1) FILE BY MAIL OR HAND-DELIVERED: 

If you believe that the "Full Cash Value" is greater than the market value of the property and/or the property classification is incorrect, you can file a Petition for Review with the Arizona State Board of Equalization within 25 calendar days of when the amended 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 the petition and accompanying documentation to the Arizona State Board of Equalization.

FORMS 

Petition for Review of Notice of Change (DOR 82130NC)

Download

2) FILE ONLINE

If you believe that the "Full Cash Value" is greater than the market value of the property and/or the property classification is incorrect, you can file online (appeal type 82130NC) within 24 calendar days of when the Supplemental Notice of Valuation/Notice of Change was mailed.

This method does not require the Petition for Review of Notice of Change form to be completed.  Appeal online any time until midnight the day before the deadline.  To file online you must upload the Supplemental Notice of Property Valuation or Notice of Change when you first create the online appeal.  If you save the appeal for later you will NOT be able to upload documents.

If you need to upload required documentation such as the Supplemental Notice of Property Valuation or Notice of Change or class 3 primary residence/owner-occupoed proof, you may utilize the upload portal ONLY when the appeal has been submitted to the SBOE for review.  It is not to be used to submit additional evidence prior to the hearing.  Additional evidence must be mailed or hand-delivered to the Board no less than three business days prior to the scheduled hearing.

See below for additional forms that may be required; Multiple Parcel Appeal Form (DOR 82131), Agency Authorization form (DOR 82130AA)

Click to learn more about filing online.

Additional forms may be required:

  • 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.

Pima and Maricopa Counties Only: To file an appeal to the State Board of Equalization, the taxpayer may either file an appeal online (AND mail/hand deliver items 2, 3, and 4 listed below) or mail/hand-deliver all items listed below, 1 through 4, to the SBOE:

  1. Completed and signed Petition for Review of Notice of Change (DOR 82130NC)
  2. Completed Multiple Parcel Worksheet, if applicable
  3. Completed and signed Agency Authorization form, if applicable
  4. Evidence

Keep a copy of all information submitted to the State Board of Equalization.

Maricopa and Pima County Appeals: Mail or hand deliver petition documentation to:

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

Step 2 – File an Appeal in Tax Court

If you are dissatisfied with the valuation or classification of your property as reviewed by the State Board of Equalization, you may appeal to Tax Court within 60 (sixty) calendar days after the date of mailing of the State Board’s final decision.

All Arizona Tax Court appeals are heard at the Maricopa Superior Court in Phoenix, Arizona.  Additional information can be found at the Maricopa Superior Court web site or by calling (602) 506-8288.

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