If you believe your mailing address is incomplete, please download and complete the
Change of Owner Address
and mail or hand deliver your completed form to:
Pima County Assessor’s Office
240 N. Stone Avenue
Tucson, Arizona 85701
Please contact our office at 520-724-8630 should you require a hardcopy to be mailed to you.
The first step in the appeals process is to file a
Petition for Review of Valuation
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 Value" 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 ensure that all the
valuation components are correct.
Brochure
(Click here for Spanish)
Notice of Value Library Schedule
As of 2023, a Veterans Exemption is now open to Pima County property owners that have a Veterans Administration (VA)
Combined Disability rating displayed on a VA benefits summary letter. The required VA letter needs to be dated within a year
of application and if application is successful, can reduce the Limited Property Value resulting in a lower property
tax amount. Income and Assessed Value restrictions apply.
Application
Valuation Relief Library Schedule
Property owners may qualify for the Widow/Widowers exemption on your primary residence which may save money on your
annual property taxes. If you are a permanent resident of Arizona at the time
of death and your Limited Value does not exceed the amount determined annually by the Arizona Department of
Revenue, you may qualify for assistance.
Application
Brochure
(Click here for Spanish)
Valuation Relief Library Schedule
The 100% Disabled Person’s Exemption Program is open to Pima County homeowners that are medically
certified as 100% totally and permanently disabled by their doctor. This exemption can result in a lower
Limited Property Value which may have the effect of reducing your property tax amount.
Application
Brochure
(Click here for Spanish)
Valuation Relief Library Schedule
The Senior Valuation Protection program enables qualified seniors to have their Limited Value frozen,
which is the basis for all property taxes, frozen in 3 year increments to protect against the potential
of an increasing real estate market. The freezing process helps to stabilize one of the components of the
property tax bill, it does not freeze full cash value nor property taxes. This program is not an exemption
nor does it eliminate the potential for property taxes to increase from year to year, it simply freezes the
portion of the property’s value used to calculate the annual property tax bill.
Brochure
(Click here for Spanish)
| January 1 | Valuation Date for the current Valuation Year. |
| March 1 | Second half of property taxes on real property for the prior tax year are due. Notices of Value are mailed on or before this date. (Owners have 60 days from the mailing date to file an appeal) |
| May 1 | Second half of property taxes on real property for the prior tax year become delinquent. |
| August 15 | All petitions for review shall be answered by this date. Deadline to file to the State Board of Equalization is 25 days from the Notice of Decision date. |
| September 1 | Treasurer mails delinquent tax notices |
| September 30 | On or before this date, Notice of Change mailed. (Owners have 25 Days from the mailing date to file an appeal) |
| November 1 | First half of property taxes on real property for the current year are due. |
| 3rd Friday in November | All hearings for the Notice of Change valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Tax Court within 60 days after the final notice of decision) |
| December 15 | The deadline to file with Tax Court for properties that did not appeal through the regular appeal process. |
An assessment appeal is not a complaint about higher taxes. An appeal is an attempt to prove that your property has been improperly valued, erroneously listed, has the incorrect property class, or that the Limited Value has been calculated incorrectly. The Assessor has no control over tax levies or tax rates.
Depending upon the type of notice that you have received and/or the basis of your appeal, there are several appeal processes:
If you file an appeal, you must state the method or methods of valuation on which you are basing your appeal. (
Your appeal will have a greater chance of success when you can prove at least one of the following items listed:
Each property owner should receive a "Notice of Value" (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
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 Value" 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.
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
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
The County Assessor will notify the owner of any change in valuation on or before September 30. This notice contains the amount of the
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.
Appeal of either the
Download Appeal Forms page and download the "Petition for Review of Notice of Change and Instructions" form.
View important deadlines here.
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
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's Tax Court
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 property owner 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. If the property owner chooses to dispute the correction, a meeting will be scheduled to provide additional information.
View important deadlines here.
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.
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's Tax Court
If a property owner 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 preceding 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.
View important deadlines here.
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 SBOE within 90 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.
Download link for "Taxpayer Notice of Claim" forms.
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's Tax Court
