When is the deadline to file with the SBOE?

YOU HAVE RECEIVED THE ASSESSOR’S NOTICE OF DECISION IN RESPONSE TO YOUR PETITION. NOW WHAT?

Did the County Assessor grant the valuation and/or classification you requested in your petition?

If Yes, you may not appeal the ruling to the State Board of Equalization. A.R.S. 42-16056(A)

If No, you may appeal the ruling to the State Board of Equalization (SBOE) or bypass the SBOE and file in Tax Court.

To further your appeal to the SBOE review the Assessor's decision for the mailing date and the number of days you have to appeal to the SBOE.  The number of calendar days to appeal to the SBOE will be either twenty (20) days or twenty-five (25) days depending on the property type. Refer to the deadline schedules below. NOTE: To appeal online , the appeal can be submitted any time until midnight the day before the deadline.

The petitioner shall submit by U.S. Postal Service, by hand delivery to the SBOE office, or filed online using the SBOE Appeals application. If submitted by U.S. Postal Service, the United States postal service postmark dates are evidence of the date petitions are filed. A.R.S. 42-16051

The schedules are updated as the assessors issue decisions.

25-Day Deadline Schedule

Assessor's Decision Mailing Date Deadline to Submit Appeal to the SBOE (Mail/Hand delivered) Deadline to File Online to the SBOE
    (Midnight Arizona time)
6/3/2022 Tuesday, 6/28/2022 Monday, 6/27/2022
6/6/2022 Friday, 7/1/2022 Thursday, 6/30/2022
6/7/2022 Tuesday, 7/5/2022 Monday, 7/4/2022
6/9/2022 Tuesday, 7/5/2022 Monday, 7/4/2022
6/10/2022 Tuesday, 7/5/2022 Monday, 7/4/2022
6/13/2022 Friday, 7/8/2022 Thursday, 7/7/2022
6/14/2022 Monday, 7/11/2022 Sunday, 7/10/2022
6/15/2022 Monday, 7/11/2022 Sunday, 7/10/2022
6/16/2022 Monday, 7/11/2022 Sunday, 7/10/2022
6/17/2022 Tuesday, 7/12/2022 Monday, 7/11/2022
6/20/2022 Friday, 7/15/2022 Thursday, 7/14/2022
6/21/2022 Monday, 7/18/2022 Sunday, 7/17/2022
Assessor's Decision Mailing Date Deadline to Submit Appeal to the SBOE (Mail/Hand delivered) Deadline to File Online to the SBOE
6/23/2022 Monday, 7/18/2022 Sunday, 7/17/2022
6/24/2022 Tuesday, 7/19/2022 Monday, 7/18/2022
6/27/2022 Friday, 7/22/2022 Thursday, 7/21/2022
6/28/2022 Monday, 7/25/2022 Sunday, 7/24/2022
6/29/2022 Monday, 7/25/2022 Sunday, 7/24/2022
6/30/2022 Monday, 7/25/2022 Sunday, 7/24/2022
7/5/2022 Monday 8/1/2022 Sunday, 7/31/2022
7/8/2022 Tuesday, 8/2/2022 Monday, 8/1/2022
7/11/2022 Friday, 8/5/2022 Thursday, 8/4/2022
7/18/2022 Friday, 8/12/2022 Thursday, 8/11/2022
7/26/2022 Monday, 8/22/2022 Sunday, 8/21/2022
7/29/2022 Tuesday, 8/23/2022 Monday, 8/22/2022
8/1/2022 Friday, 8/26/2022 Thursday, 8/25/2022

20-Day Deadline Schedule

Assessor's Decision Mailing Date Deadline to Submit Appeal to the SBOE (Mail/Hand delivered) Deadline to File Online to the SBOE
    (Midnight Arizona time)
7/8/2022 Thursday, 7/28/2022 Wednesday, 7/27/2022
7/11/2022 Monday, 8/1/2022 Sunday, 7/31/2022
7/12/2022 Monday, 8/1/2022 Sunday, 7/31/2022
7/14/2022 Wednesday, 8/3/2022 Tuesday, 8/2/2022
7/20/2022 Tuesday, 8/9/2022 Monday, 8/8/2022
7/26/2022 Monday, 8/15/2022 Sunday, 8/14/2022
7/27/2022 Tuesday, 8/16/2022 Monday, 8/15/2022