How do I appeal my property tax assessment?

County Assessor (informal/administrative appeal) / Arizona State Board of Equalization - SBOE (formal appeal for large counties) / Arizona Tax Court (judicial appeal)

Step by Step

How to do it

Review your Notice of Value mailed by your County Assessor (mailed before March 1 each year for the following tax year)
Contact your County Assessor informally first - many counties offer an informal review before formal filing
File a Petition for Review of Valuation (Form DOR 82130R for residential; Form 82130 for commercial/other) with your County Assessor within 25 days of the Notice of Value mailing date
Gather supporting evidence: comparable sales, recent appraisal, photos, factual errors on property record
Attend your assessor's review hearing (if scheduled)
If unsatisfied with assessor's decision (mailed by August 15): appeal to the Arizona State Board of Equalization (SBOE) for counties with 500,000+ population (Maricopa, Pima); other counties appeal to County Board of Equalization
If still unsatisfied: appeal to Arizona Tax Court or small claims division within 60 days of SBOE decision
JUDICIAL METHOD (bypass administrative process):
File directly with Arizona Tax Court on or before December 15 of the valuation year - no prior administrative appeal required, but you are responsible for court filing fees

Details

What you need to know

Required Docs

Completed Petition for Review of Valuation (Form 82130R for residential; Form 82130 for commercial/other)
Supporting evidence: comparable sales, appraisal, photos, factual documentation
Property parcel number and Notice of Value

Fee

No fee for administrative appeal with County Assessor or SBOE; Tax Court filing fees apply for judicial appeals APPEAL DEADLINE: 25 days from the mailing date of the Notice of Value (typically falls in late March/early April); or December 15 for direct Tax Court filing NOTICE MAILING: Before March 1 each year ASSESSOR DECISION DEADLINE: August 15 ONLINE OPTION: Some counties accept online appeal submissions (Maricopa County offers online filing) - check your county assessor website WHERE TO GO: County Assessor's office (administrative); Arizona State Board of Equalization - sboe.az.gov (Maricopa/Pima); Arizona Tax Court (judicial)

Online Option

Some counties accept online appeal submissions (Maricopa County offers online filing) - check your county assessor website

Where to Go

County Assessor's office (administrative); Arizona State Board of Equalization - sboe.az.gov (Maricopa/Pima); Arizona Tax Court (judicial)

County-specific variations apply

Appeal process varies by county size. Maricopa and Pima counties (500,000+ population) appeal through the Arizona State Board of Equalization after the assessor level. All other counties appeal through the County Board of Equalization. Maricopa County offers online appeal filing. Deadlines are based on the mailing date on your specific Notice of Value - verify the exact date on your notice.

Arizona Notes

Important state-specific details

Arizona uses a dual valuation system: you can only appeal the Full Cash Value (FCV) - the Limited Property Value (LPV, which determines your actual tax) is calculated by formula and not directly appealable.
Before appealing value, check if your LPV is already below what you believe to be the correct FCV - if LPV is low, an appeal of FCV may not reduce your actual tax bill.
Classification appeals are separate from value appeals and can have a greater impact - e.g., if a rental property is incorrectly classified as commercial.
New construction, additions, or changes in use after September 30 may trigger a Notice of Change - appeal within 25 days of the Notice of Change mailing date.
Small claims option available for owner-occupied residential and properties valued under $2 million - simpler and faster than full tax court.
SBOE website: sboe.az.gov | Arizona Tax Court: azcourts.gov

Official Source

State office contact

State Office

Arizona Department of Revenue, Property Tax - azdor.gov/business/property-tax | Arizona SBOE - sboe.az.gov | (602) 364-1600