Notice of Proposed Correction Appeal

 

If a county assessor determines that any real or personal property has been assessed improperly as a result of a property tax error, the county assessor shall send the taxpayer a notice of proposed correction at the taxpayer's last known address.

Access the FAQ for an explanation of the following terms:

  • Full Cash Value (FCV)
  • Limited Property Value (LPV)
  • Classification of the property
IF THE PROPERTY OWNER DOES NOT AGREE WITH THE FCV OR PROPERTY CLASSIFICATION

STEP 1 - FILE A WRITTEN RESPONSE WITH THE COUNTY ASSESSOR

You must file a written response (petition for review) to the county assessor within 30 (thirty) days after receiving a notice of proposed correction 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 (thirty) days constitutes consent to the proposed correction. 

A taxpayer may file a request for an extension of time within 30 (thirty) days after receiving the notice of proposed correction. The extension of time may not exceed thirty days. If an extension is granted, any response that is not filed within the extended due date constitutes consent to the proposed correction.

The taxpayer may appeal any valuation or legal classification issue that arises from the proposed correction as provided by statute.

Complete and submit the following petition forms to the county assessor.

FORMS – By Property Type

Real Property - Petition for Review of Proposed Correction (DOR 82179C)

Personal Property - Petition for Review of Proposed Correction (DOR 82179CP)

 

  • Additional forms may be required:

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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.

If the taxpayer disputes the proposed correction or the proposed valuation or legal classification, the county assessor shall meet with the taxpayer or the taxpayer's representative in any case in which the taxpayer has timely filed a written response to discuss the proposed correction.

If after the meeting both parties fail to agree on all or part of the proposed correction, the county assessor shall serve a notice on the taxpayer by certified mail within 30 (thirty) days after the meeting date advising the taxpayer that the tax roll will be corrected to the extent agreed on.

STEP 2 – FURTHER THE APPEAL TO THE BOARD OF EQUALIZATION

If you do not agree with the county assessor’s decision, you may file a petition with the board of equalization within 30 (thirty) days after the date of the notice or it is barred.

Pima and Maricopa Counties Only: To further the appeal to the State Board of Equalization mail or hand-deliver all documentation listed below to the SBOE:

  1. A copy of the original Petition for Review of Proposed Correction that was submitted to the County Assessor in step 1.
  2. A copy of the Assessor's decision
  3. A copy of the Agency Authorization form (DOR 82130AA) that was submitted to the County Assessor in step 1, if applicable
  4. A copy of the Multiple Parcel Appeal Form (DOR 82131) that was submitted to the County Assessor in step 1, if applicable
  5. Optional: Evidence

Keep a copy of all information submitted to the Board.

Mail or hand deliver petition documentation to:

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

On receiving the petition, the board shall hold a hearing on the disputed issues in the proposed correction within (30) thirty days and shall issue a written decision pursuant to the board's rules.

STEP 3 – 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.  Additional information can be found at the Maricopa Superior Court web site, https://superiorcourt.maricopa.gov/Search?q=Tax,  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.