Appeal Forms: Basis

If the section entitled "Basis" on the appeal form has “See Attached”, a copy of the attachment which was originally submitted to the assessor must also be submitted to the State Board of Equalization. 

If an appeal is filed electronically with the SBOE, the basis of the appeal electronically filed must be identical to the basis on the original appeal form submitted to the county assessor. 

If the income and expense information submitted to the SBOE is in any way changed from the original income and expense information submitted with the appeal to the assessor, the Board will still require the updated income and expense (form DOR 82300 and the associated income and expense supplemental form for the property type) be mailed/hand delivered to the county assessor 5 (five) working days prior to the hearing. The Board will waive (until further notice) the submission of income and expense data to the Board 5 (five) days prior to the hearing. 

The Board strongly suggests that petitioners/agents who submit an amended income and expense statement, obtain a receipt that is date-stamped by the county assessor at the time of submission as proof of compliance. Petitioners/agents will need to be able to prove timely delivery to the assessor. 


Stipulations agreed upon by the petitioner and respondent (County Assessor or Department of Revenue) will not be automatically accepted or endorsed by the SBOE regarding the valuation and classification of the subject property. The petitioner and respondent must present evidence to support the agreement and attest the subject property is treated the same as similar properties similarly situated.  


In the following paragraphs communication by letter, fax and email are referenced. Please note that Board policy has not changed in regards to the following: the Board does not accept appeals by fax or email; nor allow the use of letters in place of the required forms and documentation to appeal. 

If there are specific dates the petitioner/agent is unavailable for hearing, a separate letter, fax or email must be attached to the top of the first appeal of each batch of appeals filed indicating those dates. The letter, fax or e-mail should be sent with, or at the time of, the filing. The Board will attempt to schedule hearings according to the requests, but makes no guarantee. 
When a petitioner/agent wants particular parcels, or appeals, heard together as one case or argument and the petitioner/agent is in possession of all the assessor decisions at one time, the appeals must be band, clipped or somehow attached together at the time of submittal to the Board. A note must be placed on the top of the first appeal, of each batch of appeals, listing all the parcels requested to be heard together. When the petitioner/agent does not have all the parcels/appeals to be submitted together, due to the assessor decision mailing, the listing of all the parcels must be attached to the top of each appeal form, or batch of appeals, that are filed separately. Any requests to hear parcels/appeals together must be made prior to scheduling. The Board will attempt to schedule the appeals requested together, but makes no guarantee. This policy will not preclude the Board from scheduling hearings as it deems necessary. Those who electronically file must make the request by letter, fax or e-mail to the Board at the time of filing. 


A request to withdraw an appeal by letter, fax or email will only be accepted if received 2 full working days (48 hours) prior to the scheduled hearing date. A withdrawal request within 2 (two) working days, 48 hours, of the scheduled hearing shall be presented to the Board at the scheduled time of the hearing. Fax the withdrawal request to the assessor and the SBOE using the fax numbers listed below. 

(602) 506-6846 to Maricopa County Assessor
(520) 770-4251 to Pima County Assessor
(602) 364-1600 to the State Board of Equalization (or email [email protected])

Appeals Not Timely File or Incomplete Appeal Forms

In the case of appeals not timely filed and/or incomplete appeal forms, the Board will issue letters, not decision cards, to the petitioner/agent. Letters will also be sent to those petitioners who send a petition to the Board in error or when there is a lack of jurisdiction determined prior to scheduling an appeal. All documents will be returned to the petitioner/agent and should be retained to prove service, if necessary. In the case of incomplete appeal forms, if the documents are re-filed within 10 days of the date of mailing by the Board, and before the statutory deadline, the Board will consider the original date stamped as the date filed. 

Petitions Rejected by The Assessor

Petitions rejected by the assessor cannot be efiled to the Board. When filing a petition that has been rejected by the Assessor, mail the original filing and, in addition, attach the required information to correct the deficiencies. Petitions rejected by the Assessor for the second time must include the original of the second rejection. Petitions rejected by the Assessor after June 15 are filed directly to the Board.