The Appeals Process


Overview

The Assessor has no control over tax levies or tax rates. It is the County Assessor's job to identify all property subject to taxation, determine who owns the property, determine the property's value, and to process exemptions as specified by law. If you have any questions regarding your assessment or the appeal process, please contact the Assessor's Office.

An assessment appeal is not a complaint about higher taxes. It is an attempt to prove that your property has been improperly valued, erroneously listed, has the incorrect legal class, or that the Limited Value has been calculated incorrectly.

Depending upon the type of notice that you have received and/or the basis of your appeal, there are several appeal processes:

  • Petition - an appeal to the Notice of Value that was mailed on or before March 1
  • Supplemental - an appeal to the Notice of Change that mailed on or before September 30
  • Notice of Proposed Correction - an appeal to the Notice of Proposed Correction, which could be mailed any time during the year and sent by certified mail
  • Notice of Claim - an appeal initiated by the taxpayer for a factual error
  • Informal Review - an inquiry initiated by the taxpayer for a factual review

If you file an appeal, you must state the method or methods of valuation on which you are basing your appeal. (A.R.S. § 42-16051)

  • If the petition is based on the market approach, you must include the sale price of at least one comparable property in the same geographic area or the sale of the subject property.
  • If the petition is based on the cost approach, the petition must include the cost to build or rebuild the property plus the land value.
  • If the petition is based on the income approach, the petition must include the information that is required by A.R.S. § 42-16052.

Your appeal will have a greater chance of success when you can prove at least one of the following items listed:

  • There are items that affect value are incorrectly stated on your property record (i.e. square footage, construction year, garage or carport, etc.).
  • The Full Cash Value is too high when compared with similar properties in your neighborhood or too high when compared to properties that have sold within the last 3 years. It could be that your purchase price was lower than the Full Cash Value. However, there are guidelines regarding sales to be considered in this case. (i.e. arm's length transaction, not under duress, etc.)
  • The income producing capability of the property demonstrates that the estimated market value is excessive.
  • The Limited Value has been calculated incorrectly.
  • The Legal Class has been incorrectly listed.

Petition Procedures and 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.

Petition Review

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 of Petition

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

Petition 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 Web site: State of Arizona Superior Court's Tax Court


Supplemental Procedures and Deadlines (Notice of Change)

The County Assessor will notify the owner of any change in valuation on or before September 30. This notice contains the amount of the Full Cash Value, Limited Property Value, and Legal Class that was issued on the original Notice of Value along with the change in values. The types of changes that can be addressed by a Notice of Change is limited to new construction, additions to, deletions from, splits or consolidations of parcels, and changes in the property's use.

When you receive your "Notice of Change", read it for instructions regarding deadlines and filing procedures. If they are not clear, call the State Board of Equalization at (602) 364-1600 or our office at (520) 724-8630 for more information.

If the taxpayer chooses to appeal either the Full Cash Value or classification of their property, they may do so by filing a Supplemental Appeal with State Board of Equalization. Follow all instructions carefully as a missed deadline will result in an appeal being rejected without further appeal rights.

Download Appeal Forms page and download the "Petition for Review of Notice of Change and Instructions" form.

View important deadlines here.

Supplemental SBoE Review

A Notice of Change appeal is filed with the State Board of Equalization (SBoE) and must be filed no later than 25 days after the mail date or the deadline date indicated on the notice. U.S. Postal Service postmark dates are evidence of meeting the filing deadline.

When filing an appeal with the SBoE, provide two copies of any additional information being submitted. The SBoE will mail a Notice of Hearing to petitioners with the date, time, and location of the hearing.

The SBoE must rule on all appeals on or before the third Friday in November. If, either party is not satisfied with the decision of the SBoE, they may appeal the Board's decision to Tax Court within 60 days of any administrative appeal decision.

Here is the link to the State Board of Equalization, Arizona Property Tax Appeal Board

Supplemental Appeals to Court

Parties dissatisfied with their Administrative decision may wish to file an appeal with the Arizona Tax Court. Information, forms, and instructions to file may be obtained on the Arizona Tax Court Web site: State of Arizona Superior Court's Tax Court


Notice of Proposed Correction Procedures and Deadlines

When the Assessor determines that property has been assessed improperly, a Notice of Proposed Correction (NoPC) is sent via certified mail to the owner's last known address. The NoPC contains an explanation of the error along with the proposed value or classification change. When you receive a NoPC, read the enclosed sheet of instructions regarding deadlines and filing procedures. If they are not clear, call the Assessor's office at (520) 724-8630 for more information. The taxpayer has 30 days after receiving the NoPC to file a written response to either consent or dispute the change. Failure to file a written response within 30 days constitutes consent. When the proposed correction is consented to, the change will be processed and the tax roll shall be corrected to allow property taxes to be levied and collected. If the taxpayer chooses to dispute the correction, they may request a meeting to provide additional information.

View important deadlines here.

NoPC Review

A dispute to a Notice of Proposed Correction must be filed with the County Assessor's Office within 30 days of receipt. U.S. Postal Service postmark dates are evidence of meeting the filing deadline. The Assessor will assign an appraiser to review your dispute. 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. 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 County Assessor, the owner may appeal further. The owner can choose to appeal to the Board of Equalization within 30 days from the postmark on the Assessor's Notice of Decision. U.S. Postal Service postmark dates are evidence of the dates petitions were filed and decisions were mailed.

NoPC Appeals to Court

Parties dissatisfied with their Administrative decision may wish to file an appeal with the Arizona Tax Court. Information, forms and instructions to file may be obtained on the Arizona Tax Court web site
State of Arizona Superior Court's Tax Court


Notice of Claim Procedures and Deadlines

If a taxpayer discovers that there is a factual error which concerns the valuation or classification of the property, a completed Notice of Claim along with evidence to support the claim may be filed with the Assessor. One copy of the form must be filed either in person or by certified mail. A Notice of Claim can be filed for the current tax year plus the three proceeding tax years. See the instructions attached to the claim regarding deadlines and filing procedures. If they are not clear, call our office at (520) 724-8630 for more information.

Primary Residence Appeals please refer to the Board of Supervisors Policy before submitting your claim. For more information, please consult Arizona Revised Statute: A.R.S. § 42-12054.

Download Classification of Primary Residence Taxpayer Notice of Claim form here.

Notice of Claim Review

The Assessor will assign an appraiser to review your claim. 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. Within 60 days after receiving the claim, the Assessor's Office will issue a Notice of Decision either consenting to or disputing the error along with the grounds for the dispute. A failure to issue a decision within 60 days constitutes consent. U.S. Postal Service postmark dates are evidence of meeting the filing deadline.

If the Assessor disputes the claim, the property owner will be notified of a date and place for a meeting to discuss the basis for the dispute. After the meeting another written notice of the Assessor's decision will be mailed to the property owner. If the property owner and the Assessor agree to a value and/or classification, or if the Assessor grants the request of the owner, the tax roll(s) will be corrected. If the property owner and the Assessor fail to agree on all or part, the owner can choose to appeal to the Board of Equalization within 150 days after the Notice of Claim is filed or it is barred. A completed "Petition for Review of Notice of Claim" which will be included with the Notice of Decision, must accompany a copy of the Notice of Claim along with a copy of the Assessor's Notice of Decision and send by certified mail to the State Board of Equalization.

Notice of Claim Appeals to Court

Parties dissatisfied with their Administrative decision may wish to file an appeal with the Arizona Tax Court. Information, forms and instructions to file may be obtained on the Arizona Tax Court web site:
State of Arizona Superior Court's Tax Court

View important deadlines here.


Informal Review

At any time during the year you may come into the Assessor's office and ask for your property to be reviewed. An appraiser will review all of the valuation components. If they find an error, a correction of some prior year assessments may also be ordered. If it is found that you are not being assessed for all that you own, a correction of the assessment roll will be ordered. When an informal review of a property is performed, the decision of the Assessor cannot be appealed to the Board of Equalization. The only appeal procedure is through the court system.

Summary

The Assessor has no control over tax levies or tax rates. It is the County Assessor's job to identify all property subject to taxation, determine who owns the property, determine the property's value, and to process exemptions as specified by law. If you have any questions regarding your assessment or the appeal process, please contact the Assessor's Office.

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