How and When to Appeal Your Valuation
The 2019 valuation notices
were mailed to Pinal County property owners on February 9, 2018. If you believe
that your property is not correctly valued or if it should be listed with a different
legal classification, you have two options
- File an
administrative appeal with the Assessor's Office (no fee)
an appeal with the
Arizona Tax Court (check
with the Tax Court for fee schedule)
If you choose to file
an appeal with the Assessor’s Office, please read below for important information
before filling out the Petition for Review of Property Value. If you choose to file
a case in tax court, please contact the
Arizona Tax Court.
To appeal the value of a
residential property, use Form 82130R.
To appeal the value of commercial/industrial property, vacant land, agricultural
land, or other non-residential property,
use Form 82130. Please read below about
important changes due to Proposition 117.
When filling out either
form, you have the choice of requesting an optional
meeting to discuss your appeal. Our office will carefully and thoroughly consider
your appeal if you do or do not request to meet.
If you would like to appeal your value, please indicate if you are using the market
comparison, income, or cost approach to arrive at what you believe is the correct
value of your property. We are required by law to use sales data from the previous
2 years when valuing your property, so please use sales, income, and/or cost data
from the 2016-2017 time frame in your appeal.
For sales comparisons, try to select the most recent sales of like properties from
2016 or 2017.
The deadline to file an
administrative appeal of your
2019 value is April 10, 2018.
You may mail in your appeal or drop it off at our main office in Florence during
regular business hours or at the County Annex in Apache Junction on Monday or Wednesday
from 9:00 am to 4:00 pm and Casa Grande Tuesday and Thursday 9:00 am to 4:00 pm
Administration Appeal replies will be mailed no later than August 15th, 2018.
If you have not received your notice of value, please
use our search page to find your property
and to check the value for 2019. If you disagree with the value and would like to
file a Petition for Review, please follow the steps outlined above.
was passed by the voters in 2012 and takes effect for 2015 property values. All
property taxes for 2015 and beyond will be calculated based on the Limited Property
Value (LPV) and in most cases that amount cannot increase by more than 5% a year.
The Full Cash Value (FCV) will no longer have a direct effect on your taxes.
State law only allows
you to appeal your FCV because the LPV is calculated based on a formula set in statute.
When considering whether to appeal your value, check to see if the 2019 LPV is below
what you believe to be the correct FCV or market value of your property. If the
2019 LPV is less than what you believe is the proper FCV of your property, winning
your appeal will not reduce your 2019 property taxes. You can find more information
our Proposition 117 page.
Deciding whether to appeal
or not appeal the assessed value is up to the property owner. If you still have
questions about the appeal process, please
contact our office.