How and When to Appeal Your Valuation
The 2023 valuation notices were mailed to Pinal County property owners on February 2022. 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)
- File 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 2018-2019 time frame in your appeal.
For sales comparisons, try to select the most recent sales of like properties from 2020 and the first half of 2021.
The deadline to file an administrative appeal of your 2023 value is April 22, 2022 for residential and April 18, 2022 for vacant, commercial and agricultural properties. 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, 2022.
If you have not received your notice of value, please use our search page to find your property and to check the value for 2023. If you disagree with the value and would like to file a Petition for Review, please follow the steps outlined above.
Proposition 117 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 2022 LPV is below what you believe to be the correct FCV or market value of your property. If the 2022 LPV is less than what you believe is the proper FCV of your property, winning your appeal will not reduce your 2022 property taxes. You can find more information on 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.