How to appeal your property tax assessment in Arizona
In Arizona, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens between January and February 2027
The 60-day window to appeal to the assessor closed in spring 2026 (Maricopa: April 21, 2026), but you can still take this year's notice straight to Arizona Tax Court until December 15, 2026. If you did appeal and lost at the Board of Equalization (a board that hears appeals and evens out values between homes), you have 60 days from its decision to go to Tax Court (after a County Board decision: 60 days or December 15, whichever is later). New Notices of Value go out in January-February 2027, and the next 60-day assessor window opens then.
Arizona homeowners pay a median of $1,879 a year in property tax, an effective rate of 0.48%, the 46th highest of the 51 states we cover.
File a Petition for Review with the county assessor within 60 days after the date the Notice of Value was mailed. A U.S. Postal Service postmark is accepted as proof of the filing date. Because notices go out in January or February, the deadline usually falls between early March and late April. Example: Maricopa County mailed its tax year 2027 notices on February 20, 2026, and the appeal deadline was April 21, 2026. If you skip the assessor step, you can instead go straight to Tax Court by December 15 of the same year.
Every owner gets a Notice of Value each year. The assessor must mail it before March 1 (in practice January or February). It shows the Full Cash Value, the Limited Property Value and the legal class (for example, primary residence or rental). Check the class too: a home wrongly listed as a rental loses the state homeowner rebate on school taxes (up to $600 a year).
Missed the deadline? What you can do now
- Check your notice for every exemption you qualify for (see the exemptions on this page). If one is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for January 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
Find your Arizona county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in Arizona, step by step
Understand your assessment
The county assessor values homes in each of Arizona's 15 counties. Appeals go first to the assessor. In Maricopa and Pima counties the next step is the State Board of Equalization; in the other 13 counties it is the county board of supervisors sitting as the County Board of Equalization. The assessor sets a Full Cash Value (market value) and a Limited Property Value (LPV). Your taxes are based on the LPV, which by law can rise by no more than 5% a year (unless the property changes) and can never be higher than the Full Cash Value. An owner-occupied home (class 3) is assessed at 10% of that value. Every year. The assessor sets a new value as of January 1, about a year and a half before the tax bill that uses it. For example, Maricopa County mailed its tax year 2027 notices on February 20, 2026.
Check the record and talk to the assessor
On the petition form you can tick a box to ask for a meeting with the assessor's staff. Maricopa County also lets you book a virtual appointment. If the problem is a plain factual error (wrong square footage, wrong year built, wrong class), you can file a Notice of Claim instead; it can also fix past tax years and lead to a refund.
Gather your evidence
What works in Arizona:
- Recent sales of similar homes nearby, with their parcel numbers
- Full cash values the assessor gave similar homes in your area
- A recent appraisal, or your own purchase price if you bought recently
- Photos and repair estimates for damage or poor condition
- Corrections to the property record
More detail
- Recent sales of similar homes nearby, with their parcel numbers
- Full cash values the assessor gave similar homes in your area
- A recent appraisal, or your own purchase price if you bought recently
- Photos and repair estimates for damage or poor condition
- Corrections to the property record (square footage, year built, pool, lot size)
File your appeal 82130R 82130 82130AA 82179B 82104
First level: Petition for Review to the County Assessor. Fill out the Residential Petition for Review of Valuation (ADOR 82130R) for your home, or the general form ADOR 82130. Write the tax year, your opinion of the full cash value, and the method you used (for example, comparable sales). You must give 'substantial information': for a sales-based appeal, at least one comparable property's full cash value or the sale of your own home. Mail it or hand it in to the county assessor; some counties, such as Maricopa, also take appeals online. One petition per parcel. If the assessor rejects the petition for missing information, you get 15 days to fix it. The assessor must decide every petition by August 15. Cost: No fee is set by law or on the state form.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
You must state your opinion of value and back it with substantial information, or the assessor can reject the petition. In Tax Court, the value set by the assessor or the board is presumed correct, so you must show it is wrong.
If you lose: State Board of Equalization (Maricopa and Pima) or County Board of Equalization (all other counties)
Within 25 days after the assessor mails its decision. The board must hold the hearing and decide by October 15. In Maricopa and Pima counties, file with the State Board of Equalization (100 N. 15th Avenue, Suite 130, Phoenix; 602-364-1600). In the other 13 counties, file with the County Board of Equalization (the county board of supervisors, often using a hearing officer). Include the assessor's written decision; in Maricopa and Pima also include a copy of the original Notice of Value. A hearing officer or board member hears you and the assessor. If you still disagree, you can appeal to the Arizona Tax Court within 60 days after the board mails its decision (after a county board decision: 60 days or December 15, whichever is later). Homeowners can use the Tax Court's small claims division, but all taxes on the property must be paid before they become late or the case is dismissed.
After you win
The lower value goes on the tax roll for that tax year, and the assessor sends the corrected value to the taxing districts. A court win after you paid leads to a refund. There is no multi-year freeze from an appeal; the assessor sets a new value every year. Because the LPV is built on the prior year's LPV, a lower value can also keep future LPVs lower.
Official forms
82130R Residential Petition for Review of Valuation
82130 Petition for Review of Real Property Valuation
82130AA Agency Authorization Form
82179B Taxpayer Notice of Claim - Real Property
82104 Senior Property Valuation Protection Option (senior freeze)
Rules that are different in Arizona
- Notices go out about a year before the tax year: the notice mailed in early 2026 is for tax year 2027 taxes, billed in fall 2027.
- You appeal the Full Cash Value and the class, not the Limited Property Value. The LPV usually changes only as a result.
- The State and County Boards of Equalization cannot set a value higher than the one on your Notice of Value. In Tax Court, the county can ask for a higher value.
- Maricopa and Pima counties go to the State Board of Equalization; the other 13 counties use a County Board of Equalization.
- You may skip the administrative appeal and file in Tax Court by December 15; filing in court suspends any pending administrative appeal.
- To stay in Tax Court you must pay the property taxes before they become delinquent.
- If you add on, build new, split parcels or change the use during the year, the assessor may mail a Notice of Change by September 30. Appeal it within 25 days directly to the Board of Equalization (form 82130NC).
- Senior Freeze (65+, income limit, 2 years in the home) freezes the Limited Property Value for 3 years; apply by September 1.
Is your home assessed higher than similar homes?
Yes. By law the assessor must consider the values it set on similar, similarly situated properties when it reviews your petition, and a market-based appeal can rest on the full cash value of at least one comparable property in your area. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Senior Property Valuation Protection (Senior Freeze)
If at least one owner is 65 or older, the home has been your primary residence for at least two years, and household income is under the state limit, the assessor freezes the Limited Property Value for three years. Taxes can still change with tax rates. Apply to the county assessor by September 1; reapply every three years.
Widow/widower, disability and disabled veteran exemptions
Residents who are widowed, totally and permanently disabled, or disabled veterans can get a reduction in assessed value if household income is under the yearly limit; a veteran with a 100% service-connected rating (or total disability based on unemployability) gets the primary residence fully exempt. Amounts and income limits are adjusted every year. Apply to the county assessor.
Do you need a lawyer or a tax consultant?
You can appeal on your own. You may name an agent (a registered property tax agent) or an attorney; an agent needs the Agency Authorization Form (ADOR 82130AA) filed with the petition. Once you name one, notices go to that person.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in Arizona has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Arizona property tax appeal FAQ
What is the deadline to appeal property taxes in Arizona?
File a Petition for Review with the county assessor within 60 days after the date the Notice of Value was mailed. A U.S. Postal Service postmark is accepted as proof of the filing date. Because notices go out in January or February, the deadline usually falls between early March and late April. Example: Maricopa County mailed its tax year 2027 notices on February 20, 2026, and the appeal deadline was April 21, 2026. If you skip the assessor step, you can instead go straight to Tax Court by December 15 of the same year.
Where do I file a property tax appeal in Arizona?
First level of appeal in Arizona: Petition for Review to the County Assessor. Fill out the Residential Petition for Review of Valuation (ADOR 82130R) for your home, or the general form ADOR 82130. Write the tax year, your opinion of the full cash value, and the method you used (for example, comparable sales). You must give 'substantial information': for a sales-based appeal, at least one comparable property's full cash value or the sale of your own home. Mail it or hand it in to the county assessor; some counties, such as Maricopa, also take appeals online. One petition per parcel. If the assessor rejects the petition for missing information, you get 15 days to fix it. The assessor must decide every petition by August 15.
How much does it cost to appeal in Arizona?
No fee is set by law or on the state form.
Can I talk to the assessor before filing?
On the petition form you can tick a box to ask for a meeting with the assessor's staff. Maricopa County also lets you book a virtual appointment. If the problem is a plain factual error (wrong square footage, wrong year built, wrong class), you can file a Notice of Claim instead; it can also fix past tax years and lead to a refund.
What if the board turns me down?
Next level: State Board of Equalization (Maricopa and Pima) or County Board of Equalization (all other counties). Within 25 days after the assessor mails its decision. The board must hold the hearing and decide by October 15. In Maricopa and Pima counties, file with the State Board of Equalization (100 N. 15th Avenue, Suite 130, Phoenix; 602-364-1600). In the other 13 counties, file with the County Board of Equalization (the county board of supervisors, often using a hearing officer). Include the assessor's written decision; in Maricopa and Pima also include a copy of the original Notice of Value. A hearing officer or board member hears you and the assessor. If you still disagree, you can appeal to the Arizona Tax Court within 60 days after the board mails its decision (after a county board decision: 60 days or December 15, whichever is later). Homeowners can use the Tax Court's small claims division, but all taxes on the property must be paid before they become late or the case is dismissed.
What happens if I win?
The lower value goes on the tax roll for that tax year, and the assessor sends the corrected value to the taxing districts. A court win after you paid leads to a refund. There is no multi-year freeze from an appeal; the assessor sets a new value every year. Because the LPV is built on the prior year's LPV, a lower value can also keep future LPVs lower.
Sources
Checked Oct 21, 2026 against official Arizona sources. Local deadlines and fees can differ; confirm with your assessor or board.
- Arizona Department of Revenue - Property Tax Appeals (Feb. 2024)
- ADOR - Residential Petition for Review of Valuation (82130R, Rev. 02/2026)
- ADOR - Petition for Review of Real Property Valuation (82130, Rev. 01/2026)
- A.R.S. 42-15101 - Annual notice of full cash value
- A.R.S. 42-16051 - Petition for assessor review
- A.R.S. 42-16157 - Appeal to the State Board of Equalization
- A.R.S. 42-16102 - County board of equalization (counties under 500,000)
- A.R.S. 42-16201 - Appeal to court
- A.R.S. 42-13301 - Limited property value (5% cap)
- Maricopa County Assessor - Appeals (2027 notices mailed Feb. 20, 2026; deadline April 21, 2026)
- Maricopa County Assessor - Valuation Appeal & Taxation Process handout
- Superior Court in Maricopa County - Small tax claims property valuation appeal instructions
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.