Step I - Appeals to the Assessor
FILING DEADLINE: File petitions with the County Assessor in which the property
is located within 60 days of the date postmarked on the Notice of Valuation.
IN ALL COUNTIES EXCEPT MARICOPA:
Mail or hand deliver ALL copies of the completed Petition for Review to the County
Assessor in which the property is located.
IN MARICOPA COUNTY: Mail or hand deliver ONLY the top copy of the completed Petition
for Review to the County Assessor. Retain the remaining copies for possible further
You may file an appeal on your own or name an agent to represent you in the administrative
appeals process. If an agent is designated, an Agency Authorization (DOR 82130AA)
must accompany the Petition for Review.
Only one appeal for each parcel will be accepted by the Assessor. Duplicate petitions
will be returned.
The County Assessor reserves the right to reject an petition not meeting statutory
requirements. If the Assessor rejects your petition for failure to include substantial
information, you may file an amended petition within 15 days after the rejection
notice was mailed. If the rejection notice is mailed after June 15, you may file
an amended appeal to the State Board of Equalization in Maricopa and Pima counties
or the County Board of Equalization in all other counties.
Step II - Appeals to Either County or State Board of Equalization
Appeals in Maricopa and Pima Counties MUST be filed with the STATE Board of
Equalization (SBOE). If you are a tax agent, contact the SBOE at (602) 253-7800
for the SBOE number required in item 6. Appeals in all other counties MUST
be filed with the COUNTY Board of Equalization in which the property is located.
File the Petition for Review within 25 days after the Assessor's decision is mailed.
In Maricopa and Pima counties, Rules of the SBOE containing filing requirements
can be obtained by calling (602) 253-7800 or by accessing the State Board's Web
site at http://www.sboe.state.az.us.
For appeals filed in Maricopa and Pima counties, include a copy of the Assessor's
original Notice of Valuation.
You may request that your appeal to the SBOE be reviewed "on the record" by checking
the appropriate box in item 10 of the petition form. There will be no appearances
before the Board and no oral testimony will be permitted. However, you may submit
written evidence for consideration.
Include a copy of the Agency Authorization form, if applicable and the Assessor's
decision with the petition if it is on a separate form.
Both the State and County Board of Equalization must rule on all appeals no later
than October 15.
Appeals to Tax Court
If you have filed an appeal through the administrative appeals process, you may
appeal to the Tax Court within 60 days of the mailing date of the most recent administrative
decision. If you file an appeal with the court, the administrative appeals process
ends pending a determination by the court.
If you have not started the administrative appeals process, you may appeal directly
to the Tax Court on or before December 15 of the valuation year.