A.R.S. 42-15101, On any date before March 1 of each year the county assessor shall notify each owner of record 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.

If you disagree with the property valuation or classification as determined by the County Assessor, there are two appeal avenues:

In response to a Notice of Valuation you may either file a petition with the County Assessor or bypass the County Assessor and file directly in Tax Court.

 

FILE A PETITION WITH THE COUNTY ASSESSOR

 

STEP 1:  To file with the County Assessor mail or hand deliver one of the following completed forms to the County Assessor:

Refer to the form instructions to determine if additional forms are required to be filed.

Note: For alternate filing options, such as filing an appeal online, please refer to the County Assessor website:

 

Maricopa County Assessor

Pima County Assessor

STEP 2: YOU HAVE RECEIVED THE ASSESSOR’S NOTICE OF DECISION IN RESPONSE TO YOUR PETITION. NOW WHAT?

Did the County Assessor grant the valuation and/or classification you requested in your petition?

Yes – You may not appeal the ruling to the State Board of Equalization. A.R.S. 42-16056(A)

No - You may appeal the ruling to the State Board of Equalization (SBOE) or bypass the SBOE and file in Tax Court.

SBOE Appeal – Click for additional information.

When submitting your appeal paperwork to the SBOE, please order your documents as follows;

  1. Petition for Review (must include phone number and email, if applicable)
  2. Assessor’s Notice of Decision including all attachments
  3. All remaining documentation
  4. If you have dates you are not unavailable between mid-August and October 15th please note your petition.

 

FILE IN TAX COURT

To file with Tax Court refer to the Maricopa Superior Court for all properties located in the state of Arizona (or call 602-506-3442).