The Assessor in each county is required to mail a Notice of Valuation to all property owners of record at the last known address. If the property owner feels that their property has been improperly valued or erroneously listed, they may petition the Assessor for review within 60 days of the NOTICE DATE on the front of the card or file directly with tax court. A “Petition for Review of Valuation” can be obtained from the Assessor’s office.
Completed petitions for review must be filed with the Assessor’s office by the APPEAL DEADLINE DATE printed on the front of the notice. United States postal service postmark dates are evidence of the date petitions were filed.
The Limited Value is a statutory calculated valued, therefore CANNOT be appealed.
The Petition of Review shall state the owner’s opinion of the full cash value of the property and substantial information that justifies that opinion of value for the Assessor to consider for purposes of basing a change in classification or correction of the valuation. For purposes of this subsection, the owner provides substantial information to justify the opinion of value by stating the method or methods of valuation on which the opinion is based.
- If the petition is based on the income approach: the petition must include the information required in section 42-16052. (Income form available from Assessor’s Office.)
- If the petition is based on the market approach: 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.
The petition may include more than one parcel of property if they are part of the same economic unit according to department guidelines or if they are owned by the same owner, have the same use, are appealed on the same basis and are located in the same geographic area, as determined pursuant to department guidelines, and are on a form prescribed by the department (the form can be obtained at the same time as the Petition).
The Assessor’s Office is required to mail replies to the Petitions for Review of Valuation by August 15 of the year the petition was filed.
If the petitioner is not satisfied with the decision of the County Assessor, the petition can be filed with the Board of Equalization. The appeal of the Assessor's decision must be postmarked no later than 25 days from the Assessor’s mailing date located on the Petition under the decision.
If an administrative appeal has not been filed, the property owner has until December 15 of the year in which the Notice of Valuation was sent to file an appeal directly with the Tax Court.
Property owners who have filed an administrative appeal may file with the Court within 60 days from the date of the last administrative decision but no later than December 15 of the year in which the Notice of Valuation was sent.
If there is a change in ownership after the January 1 notice and the property was not appealed by the prior owner, the new owner has until December 15 of the year of taxation (the year after the notice was sent) to file an appeal to Tax Court.
Filing requirements, forms and fees are can be obtained from the Arizona Tax Court.
Petition for Review of Personal Property Appeals
The property owner may appeal to the Assessor within 20 days from the date the valuation notice was mailed by filing a petition with the Assessor.
The Assessor shall rule on every such petition within 20 days after the filing.
Appeals to the County Board of Equalization must be filed within 20 days of the mailing date of the Assessor’s decision.
The appeal of unsecured personal property to the County Board of Equalization should be made within 25 days of the date decision of the Assessor was mailed. In addition, although there are no statutory provisions for the appeal of secured personal property, it will be handled in the same way as unsecured personal property.