Annual Notice of Full Cash Value
Each year, the county assessor mails a Notice of valuation to each owner of record on any date before March 1 The Notice of Valuation includes the property's Full Cash Value (FCV), Limited Property Value (LPV), and Property Classification of the property.
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 amended notices typically sent by the county assessor in late September.
If the Property Owner Does Not Agree With the FCV or Property Classification
Step 1 - File a Petition for Review With the County Assessor
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 County Assessor within 60 calendar days of when the 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 one copy of the petition to the Assessor of the county in which the property is located. The filing deadline may be printed on the Notice of Valuation.
FORMS – By Property Type
Additional forms may be required:
Multiple Parcel Appeal Form (DOR 82131) (PDF) – 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.
Step 2 – Further the Appeal to the Board of Equalization
If the County Assessor agrees with the appeal request, no further appeal is permitted.
If you do not agree with the County Assessor's decision, you may file a petition with the Board of Equalization for that county. The petition must be filed within 25 calendar days of the date the assessor's decision was mailed to the petitioner. However, you may decide to bypass the Board and appeal directly to the Tax Court within 60 calendar days of the date the assessor's decision was mailed.
Pima and Maricopa Counties Only: To further the appeal to the State Board of Equalization, you may file an appeal online (AND mail/hand-deliver items 2, 3 and 4 listed below) or mail/hand-deliver all documentation listed below to the SBOE:
- A copy of the original Petition for Review that was submitted to the County Assessor in step 1.
- A copy of the Assessor's decision
- A copy of the Agency Authorization form (DOR 82130AA) that was submitted to the County Assessor in step 1, if applicable
- A copy of the Multiple Parcel Appeal Form (DOR 82131) that was submitted to the County Assessor in step 1, if applicable
- Optional: Evidence
Keep a copy of all information that is submitted to the Board.
Mail or hand deliver petition documentation to:
SBOE
100 N 15th Ave, Suite 130
Phoenix, AZ 85007
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.
If an appeal was not originally filed with the county assessor then you may file an appeal in Tax Court no later than December 15th of the valuation year, the same year in which the Notice of Valuation was mailed by the county assessor.
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) 506-8288.
For questions regarding the online appeal process on the SBOE web site, please contact the SBOE at 602-364-1600.