Amended Notice of Valuation or Classification
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:
- 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.
- 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.
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
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.
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:
- Completed and signed Petition for Review of Notice of Change (DOR 82130NC)
- Completed Multiple Parcel Worksheet, if applicable
- Completed and signed Agency Authorization form, if applicable
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:
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.
If an appeal of the amended notice of valuation was not originally filed with the State Board of Equalization then you may file an appeal in Tax Court no later than December 15th of the valuation year, the same year in which the amended notice of valuation was mailed by the county assessor.
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) 506-3442.
For questions regarding the online appeal process on the SBOE web site, please contact the SBOE at 602-364-1600.