The Appeals Process

Overview

The Assessor has no control over tax levies or tax rates. The Assessor's responsibility is to locate, identify and list all property with the determined value, (at current market value), subject to ad-valorem taxes and to process exemptions as specified by law. If you should have any questions regarding your assessment or the appeal process, please contact the Assessor's Office. There are several appeal processes, depending upon the type of notice received and/or the basis of appeal:

Petition - an appeal to the Notive of Value notice mailed on or before March 1
Supplemental - an appeal to the Notice of Change notice mailed on or before September 30
NOPC - an appeal to the Notive of Proposed Correction which could be mailed any time during the year; sent by certified mail
NOC - an appeal (Notice of Claim) initiated by the taxpayer for a factual error

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

If you file an appeal you must state the method or methods of valuation you are basing your appeal on. Your appeal will have a greater chance of success when you can prove at least one of four things:

Items that affect value are incorrectly stated on your property record (i.e. wrong square footage).
The Full Cash Value (estimated market value) is too high when compared with similar properties in your neighborhood, which have recently sold or if your purchase price (within the last 3 years) is lower than the Full Cash Value. (Note: there are guidelines regarding sales that can be considered, i.e. arms 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 is 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 contains the amount of the Full Cash Value, Limited Property Value, and Legal Class. 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) 740-8630 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 petition (DOR82130 or DOR82130R) with their County Assessor, or they may appeal directly to Tax Court. Follow all instructions carefully as a missed deadline will result in an appeal being rejected without further appeal rights.
View important deadlines here.

Assessor 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. United States postal service postmark dates are 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 with the Assessor 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 County 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. U.S. Postal Service postmark dates are evidence of the dates petitions were filed and decisions were mailed.

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, and present evidence. At the end of the hearing the Board or hearing officer will often render their decision, but they are allowed to study the facts of your case and make a ruling within ten days of the hearing.

Most reviews are satisfied at the assessor level. Of those that are appealed, most cases are resolved at the Board of Equalization level. If, by chance, either party is not satisfied with the decision of the Board of Equalization, they may appeal the Board's decision to tax court or superior court.
State Board of Equalization, Arizona Property Tax Appeal Board

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 website
State of Arizona Superior Court - Tax Court

Supplemental Procedures and Deadlines

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 or splits or consolidations of parcels and changes in property 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) 740-8630 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 (DOR82130NC) with State Board of Equalization. Follow all instructions carefully as a missed deadline will result in an appeal being rejected without further appeal rights. View important deadlines here.

Appeal 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. United States 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 or Superior Court within 60 days of any administrative appeal decision.
State Board of Equalization, Arizona Property Tax Appeal Board

Appeals to Court

NOPC Procedures and Deadlines

When the County Assessor determines that property has been assessed improperly a notification is sent to the owner a Notice of Proposed Correction (NOPC) at the taxpayer’s last known address by certified mail, return receipt requested. The NOPC contains a parcel number, year or years for which the correction is proposed, 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 our office at (520) 740-8630 for more information. The taxpayer has 30 days after receiving the NOPC to file a written response to either consent or dispute and state the ground for dispute. 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, petitioner may request a meeting to provide additional information if necessary. View important deadlines here.

Appeal Review

A dispute to a Notice of Proposed Correction must be filed with the County Assessor’s Office within 30 days of receipt. United States 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 with the Assessor 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. A completed “Petition for Review of Proposed Correction” (DOR82179C), which will be included with the Notice of Decision, must accompany a copy of the decision and the original Notice of Proposed Correction. If, by chance, either party is not satisfied with the decision of the Board of Equalization, they may appeal the Board's decision to Tax Court within 60 days after the date of the board’s decision.

Appeals to Court

NOC 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 (DOR82179B) along with evidence to support the claim may be filed. All four copies of the form must be filed either in person or by certified mail with the County Assessor. 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) 740-8630 for more information. View important deadlines here.

Appeal 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. United States postal service postmark dates are evidence of meeting the filing deadline.

If the Assessor’s Office 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” (DOR82179C-1), which will be included with the Notice of Decision, must accompany the yellow copy of the Notice of Claim along with the yellow copy of the Assessor’s Notice of Decision and send by certified mail to the State Board of Equalization. If, by chance, either party is not satisfied with the decision of the Board of Equalization, they may appeal the Board's decision to Tax Court with 60 days after the date of the board’s decision.

Appeals to Court

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 visit your property to 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

Once again, the Assessor has no control over tax levies or tax rates. The assessor's responsibility is to locate, identify and appraise, at current market value, property subject to ad-valorem taxes and to process exemptions as specified by law. If you should have any questions regarding your assessment please contact the Assessor's Office.