Each of the DOR forms provided below are interactive forms and require Adobe Acrobat Reader to view. Click to download each form as necessary.
Keep a copy of ALL documentation/information that is submitted for your records.
What type of appeal do you want to file?
Petition for Review of Valuation- Real Property
Petition for Review of Valuation - Personal Property
Notice of Change / Amended Notice
General Information Regarding each Optional Form that may be needed to Accompany a Petition/Appeal
Petition for Review of Valuation - Real Property
Step 1 is to file with the County Assessor.
Step 2 is to file with the Board of Equalization.
Step 3 is to file with the Tax Court. (Each step is optional should the taxpayer disagree with the decision at the preceding level.)
Use the appropriate Petition for Review form below to appeal the full cash (market) value or classification of property shown on the Notice of Valuation. Information necessary to complete the petition is contained on the Notice of Valuation.
The following forms may need to be used in conjunction with the Petition for Review (DOR forms 82130R or 82130)
General information regarding DOR forms 82130AA, 82130AAA, 82131, 82300 and supplemental income and expense reporting forms that may be needed to accompany a petition are addressed at the bottom on this web page.
Petition for Review of Valuation - Personal Property
Step 1 is to file with the County Assessor.
Step 2 is to file with the Board of Equalization.
Step 3 is to file with the Tax Court. (Each step is optional should the taxpayer disagree with the decision at the preceding level.)
Use the Petition for Review form below to appeal the full cash (market) value or classification of property shown on the Notice of Valuation. Information necessary to complete the petition is contained on the Notice of Valuation.
The following forms may need to be used in conjunction with the Petition for Review (DOR form 82530).
General information regarding DOR forms 82130AA, 82130AAA, 82131, 82300 and supplemental income and expense reporting forms that may be needed to accompany a petition are addressed at the bottom on this web page.
Notice of Claim
Step 1 is to file a claim with the County Assessor.
Step 2 is to file a petition with the Board of Equalization.
Step 3 is to file with the Tax Court. (Each step is optional should the taxpayer disagree with the decision at the preceding level.)
Pursuant to A.R.S. 42-16254, The Notice of Claim form is used to notify the Tax Officer (i.e. County Assessor) that you have discovered an error, as they are defined in A.R.S. § 42-16251, in the assessment of your property.
For properties valued by the Assessor, the claim must be filed with the County Assessor of the county in which the property is located. If you are filing a claim regarding classification of your primary residence,
42-12053. Criteria for distinguishing primary residential property, secondary residential property and rental property
B. For the purpose of classifying owner-occupied residential property under sections 42-12003, 42-12004 and 42-12052, the department shall adopt standard criteria for use in determining whether the property is considered to be the owner's or relative's primary residence, including:
- The period of occupancy each year.
- The owner's registered voting precinct.
- The owner's driver license address.
- The registration address of the owner's motor vehicles.
- Other appropriate indicators of primary residency.
Step 1: If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer shall file a notice of claim with the appropriate tax officer, either personally or by certified mail.
Refer to form instructions to ensure that all required forms/documentation are being submitted.
All Property That is Not Personal Property
Personal Property
Damaged or Destroyed Property That is Not Personal Property
The following forms may need to be used in conjunction with the Notice of Claim form.
General information regarding DOR forms 82130AA, 82130AAA, 82131, 82300 and supplemental income and expense reporting forms that may be needed to accompany a petition are addressed at the bottom on this web page.
Step 2: If the parties (county assessor and petitioner) fail to agree on all or part of the notice of claim, the taxpayer may file a petition with the board of equalization on a form prescribed by the department and shall send a copy to the tax officer by certified mail. The petition must be filed with the board within ninety days after the date of the meeting or it is barred. On receiving the petition, the board shall hold a hearing on the disputed issues in the notice of claim within thirty (30) days and shall issue a written decision pursuant to the board's rules.
Select the Appropriate Property Type Below for the Correct Forms to File
Refer to form instructions to ensure that all required forms/documentation are being submitted.
All Property That is Not Personal Property
Personal Property
Damaged or Destroyed Property That is Not Personal Property
If any of the above Notice of Claims includes more than one 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, also file the multiple parcel form below.
The following forms may need to be used in conjunction with the Notice of Claim form. General information regarding each form is provided at the bottom of this page
Notice of Proposed Correction
Step 1 is to file a response with the County Assessor.
Step 2 is to file a petition with the Board of Equalization.
Step 3 is to file with the Tax Court. (Each step is optional should the taxpayer disagree with the decision at the preceding level.)
Pursuant to A.R.S 42-16252, if a county assessor or the department (department of revenue) determines that any real or personal property has been assessed improperly as a result of a property tax error, the county assessor or department shall send the taxpayer a notice of error at the taxpayer's last known address.
Step 1: Within 30 days after receiving a notice of error the taxpayer may file a written response to the taxing authority that sent the notice to either consent to or dispute the proposed correction of the error and to state the grounds for disputing the correction. A failure to file a written response within 30 days constitutes consent to the proposed correction unless a request for an extension of time is made within 30 days after receiving the notice of error. If an extension is granted, any response that is not filed within the extended due date constitutes consent to the proposed correction.
Step 2: If the parties fail to agree on all or part of the proposed correction, the department or assessor shall serve a notice on the taxpayer by certified mail advising the taxpayer that the error will be corrected within 45 days unless the taxpayer files a petition on a form prescribed by the department with the county board of equalization (all Arizona counties other than Maricopa and Pima County), or with the state board of equalization (Pima and Maricopa County). The department or assessor shall include a petition form with the notice and an explanation of the appeals procedure. The petition must be filed with the county board or the state board within 30 days after the notice prescribed by this subsection is mailed, or it is barred. On receiving the petition, the board shall hold a hearing on the proposed correction within 30 days and shall issue a written decision pursuant to the board's rules.
Available Petition Forms
Step 3: A party that is dissatisfied with the decision of the county board or state board may appeal the decision to court within sixty (60) 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.
The following forms may need to be used in conjunction with the Notice of Claim form.
General information regarding DOR forms 82130AA, 82130AAA, 82131, 82300 and supplemental income and expense reporting forms that may be needed to accompany a petition are addressed at the bottom on this web page.
Notice of Change / Amended Notice
Step 1 is to file a petition with the Board of Equalization.
Step 2 is to file with the Tax Court. (Each step is optional should the taxpayer disagree with the decision at the preceding level.)
Step 1: Pursuant to A.R.S. 42-16157 - A property owner who receives a notice of valuation (Supplemental Notice) under section 42-15105 may appeal the valuation or legal classification to the state board as provided in subsection A of this section within twenty-five (25) days after the date of the assessor's notice.
All appeals shall be completed on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied.
The following forms may need to be used in conjunction with the Notice of Claim form.
General information regarding DOR forms 82130AA, 82130AAA, 82131, 82300 and supplemental income and expense reporting forms that may be needed to accompany a petition are addressed at the bottom on this web page.
General Information Regarding each Optional Form that may be needed to Accompany a Petition/Appeal
Agency Authorization form (DOR 82130AA) - Persons who own, control, or possess property valued by the County Assessor may each year designate an agent to act on their behalf on any matter relating to the review of the valuation of the property before the Assessor or the County or State Board of Equalization. This form or a copy must accompany any petition, Taxpayer Notice of Claim, or response to a Notice of Proposed Correction filed with the Assessor or either Board of Equalization. A petition for Review of Real Property or Personal Property, a Notice of Proposed Correction, or a Taxpayer Notice of Claim will not be accepted unless the Agency Authorization form accompanying the petition is signed by the person who owns, controls, or possesses the property.
Agency Authorization Continuation form (DOR 82130AAA) - This form must be completed and submitted with the Agency Authorization form (DOR 82130AA) if additional space is required.
Multiple Parcel Appeal form (DOR 82131) - Use this form when filing a petition for review for multiple parcels 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.
Income and Expense Statement form (DOR 82300) - A petition that is filed with the Assessor based on the income approach to value shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before September 30 of the previous year. If the income and expense data are not available to the petitioner, the petitioner shall file with the petition such income and expense data as are available. THIS FORM AND THE APPROPRIATE INCOME AND EXPENSE REPORTING FORM (SUPPLEMENTAL FORMS) MUST ACCOMPANY THE PETITION FOR REVIEW FILED WITH THE COUNTY ASSESSOR. Information submitted on the reporting forms must be only actual income and expenses for the property under
appeal. Other data used to justify the owners opinion of value, including a profit and loss statement, a property pro-forma statement or any similar evidence may be submitted on a separate sheet(s) as supplemental data. Complete the income and expense reporting form information as applicable for the type of property under appeal and sign the Affidavit section.