Procedures & Deadlines
Each property owner should receive a "Notice of Valuation" (commercial/vacant land/etc.), "Residential Notice of Value" (residential property) or "Agricultural Notice of Value" (agricultural property) from their County Assessor's Office between January 1 and March 1 for the next tax year. This notice indicates the Full Cash Value, Limited Property Value, and Legal Class of the property. When you receive your "Notice of Valuation", read it for instructions regarding deadlines and filing procedures. If they are not clear, call our office at (520) 724-8630 for more information. If the taxpayer chooses to appeal either the value or classification of their property, they may do so by filing a petition with the Assessor, or they may appeal directly to Tax Court. Follow all of the instructions carefully as a missed deadline will result in an appeal being rejected without further appeal rights.
View important deadlines here.
The first step in the appeals process is to file a "Petition for Review of Valuation" with our office. A petition filed with the County Assessor's Office must be filed no later than 60 days after the mail date on their "Notice of Valuation" or the deadline date indicated on the notice. The U.S. Postal Service postmark date is evidence of meeting the filing deadline. The Assessor will assign an appraiser to review your petition. As part of the review process, it may be necessary to schedule an appointment and physically inspect the property to insure that all the valuation components are correct.
Petitioners may request a meeting to provide additional information. After the appeal and its evidence are considered, written notice of the Assessor's decision will be mailed to the property owner. The Assessor must rule on all appeals no later than August 15. If the property owner and the Assessor agree to a value and/or classification, or if the Assessor grants the request of the owner, no further appeal is permitted. If the property owner and the Assessor do not agree, and the request of the appeal is not granted by the Assessor, the owner may appeal further. The owner can choose to appeal to the Board of Equalization within 25 days from the postmark on the Assessor's decision or to Tax Court within 60 days from the postmark date on the last decision. The U.S. Postal Service postmark dates are evidence of the dates petitions were filed and decisions were mailed.
Download Appeal Forms here.
Board Of Equalization Review
The Board of Equalization is comprised of the Board of Supervisors in all Arizona counties except Maricopa and Pima. In Maricopa and Pima counties the Board of Equalization is comprised of members of the State Board of Tax Appeals and appointees of the Board of Supervisors. The Boards of Equalization may appoint hearing officers to hear your appeal.
It is not the responsibility of the Board of Equalization to determine property values. Their function is to make sure that your assessment was made fairly and equitably with that of the similar and surrounding properties. Unlike your meeting with the Assessor, this procedure is formal. If you do not represent yourself at the hearing, a registered tax agent, a real estate broker, or an attorney may represent you.
When filing an appeal with the Board it is necessary to file all documents you wish for them to consider at your hearing. You may not file any new information that the Assessor has not already reviewed. The filing must be done within the deadlines established by law. In addition, unless all parties have agreed, your presence at the hearing is required.
At the hearing, both parties, you and the Assessor, are given an opportunity to address the Board or the hearing officer to present evidence. At the end of the hearing the Board or hearing officer will often render their decision. However, they are allowed to study the facts of your case and make a ruling within ten days of the hearing.
Here is the link to the State Board of Equalization, Arizona Property Tax Appeal Board
Appeals To Court
Most reviews are satisfied at the Assessor Level. Of those that are appealed, most cases are resolved at the Board of Equalization level. If either party is not satisfied with the decision of the Board of Equalization, they may appeal the Board's decision to Tax Court.
Information, forms, and instructions to file may be obtained on the Arizona Tax Court Website: State of Arizona Superior Court's Tax Court