Before submitting an appeal form, please see Appeals Process for time periods when these forms are accepted.


Use this form for Land & Commercial Appeals Link to DOR form: 82130
Use this form for Residential Appeals Link to DOR form: 82130R
  Link to DOR form: 82131
  Link to DOR form: 82179B
  Link to DOR form: 82179BB
File this petition with:
State Board of Equalization
100 N. 15th Avenue
Suite 130
Phoenix, AZ 85007
Link to DOR form: 82130NC
SBOE: Website
  Link to DOR form: 82130AA
  Link to DOR form: 82130AAA
  Link to DOR form: 82300
  Link to DOR form: 82300-1
  Link to DOR form: 82300-2
  Link to DOR form: 82300-3
  Link to DOR form: 82300-4
  Link to DOR form: 82300-5
  Link to DOR form: 82300-6
  Link to DOR form: 82300-7

Primary Residence

Affidavit For Primary Residence Classification form (AKA: Tax Credit Form)
Board of Supervisors' Reclassification of Owner's Primary Residence page Pursuant to and , a property owner may appeal or petition the County Assessor’s classification of their property directly to the Board of Supervisors.

Rental Property

Link to DOR form: 82901
Arizona Corporation Commission Information on Statutory Agents

Historical Property

Information and forms for the reclassification of owner-occupied property to historic property can be found on the State Historic Preservation Office Website. All applications are due to the Assessor by June 30th of the valuation year to qualify for the next tax year.

Personal Property

Link to DOR form: 82179PT
Link to DOR form: 82530
2015 Declaration  
2016 Declaration  
2017 Declaration  
2018 Declaration  
2017 Business Property Statement (82520B)  
Leasing Sample E-file Template (Excel spreadsheet)  

Valuation Relief Programs

Exemption Library Schedule  
Exemption Application and Information: First Time  
Exemption Applicant Information: Renewals  
Exemption Application and Information: Charitable, Non-Profit, and Religious Organizations  
Affidavit of Church Holding or Using Leased Property  
Affidavit of Property Owner's Lease to Church, Assembly or Religous Institution  
Affidavit of Property Owner's Lease to Charter School  
Application Senior Property Valuation Protection Option Pima County version of
DOR form: 82104


  Link to DOR form: 82528
Residential Valuation Review WORKBOOK    
  Link to DOR form: 82354
Property Combination Form (courtesy to property owner…visit Ownership & Mapping for more information)    
Change of Mailing Address Request