How do I appeal my property tax assessment in Arizona?
Arizona property tax appeals are governed by A.R.S. Title 42, Chapters 15 and 16.
1. Two Values — FCV and LPV
Arizona uses Full Cash Value (FCV — true market value) and Limited Property Value (LPV — capped at 5% annual growth under Prop 117/Ariz. Const. art. IX § 18). Primary tax is computed on LPV; only the FCV is appealable on overvaluation grounds.
2. Notice of Value
The assessor mails the NOV by March 1 of the year before tax year (for 2025 taxes, NOV mailed by March 1, 2024).
3. Administrative Petition with Assessor
File Form 82130 (Petition for Review of Valuation) with the county assessor within 60 days of the NOV mailing (A.R.S. § 42-16051). The assessor must respond by August 15.
4. County or State Board of Equalization
Appeal an unfavorable assessor decision within 25 days to:
5. Arizona Tax Court
File in Arizona Tax Court (a division of Maricopa County Superior Court) within 60 days of the SBOE/CBOE decision, OR file directly in Tax Court by December 15 of the tax year, bypassing administrative steps (A.R.S. § 42-16201). De novo trial.
6. Exemptions
Widow/widower, disabled person, and disabled veteran exemptions under A.R.S. § 42-11111 (income/asset limited); Senior Property Valuation Protection (Prop 104) freezes LPV for owner-occupants 65+ for 3 years (A.R.S. § 42-13301).
This is legal information, not legal advice.
- High-value commercial property Tax Court appeal
- Complex valuation methodology dispute on income property
- Tax Court de novo trial after SBOE/CBOE ruling
- Ariz. Rev. Stat. § 42-16051
- Ariz. Rev. Stat. § 42-16201
- Ariz. Rev. Stat. § 42-13301
- Ariz. Rev. Stat. § 42-11111
- Ariz. Const. art. IX § 18 (Prop 117)
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.