File an Appeal
Appeals Process for Real Property
(see below for Personal Property)
Notice of Valuation
Each property owner should receive a printed "Notice of Valuation" by mail from their County Assessor’s Office between January 1 and March 1 for the next tax year. This notice contains the amount of the Full Cash Value, Limited Property Value, and Property Classification.
If the taxpayer chooses to appeal either the Full Cash Value or classification of their property, they may do so by filing an administrative appeal with their County Assessor, or they may appeal directly to tax court. It is important to note that a property owner CANNOT appeal the Limited Property Value because it is a statutory calculation. All filing deadlines must be met in order to preserve rights to appeal in either process.
The Full Cash Value may be appealed using an income, cost or market approach to value. The use of the property determines its classification. Property owners who appeal are encouraged to perform careful research and submit copies of evidence during each step of the appeals process.
If the property owner decides to file an appeal with their County Assessor’s Office, they must do so no later than 60 days after the postmark on their "Notice of Valuation" or the deadline date as indicated on the notice. The required form (DOR 82130) is available at the local County Assessor’s Office. The property owner may request an informal conference with the Assessor on the appeal form, or may simply submit written evidence for the Assessor to consider. After the appeal and its evidence is considered, written notice of the Assessor’s decision will be mailed to the property owner. U.S. Postal Service postmark dates are evidence of the dates petitions were filed and decisions were mailed.
The Assessor must rule on all appeals no later than August 15.
If you disagree with the Assessor’s decision you may file with the Clerk of the County Board of Equalization at 219 E. Cherry Ave., Flagstaff, AZ 86001 within 25 days of the date the Assessor’s decision is mailed. Their telephone number is (928) 679-7144.
The forms must be received at the Clerk’s office by 5:00 PM on the deadline date.
Appeals to the Board of Equalization will not be accepted at the Assessor’s office or any other county office. BOE Appeals mailed to the Assessor’s office will be returned.
A copy of the original appeal form, any attachments, and a copy of the Assessor’s decision must be submitted. If filed by the taxpayer’s agent, include a copy of the Agency Authorization Form.
If the property owner and the Assessor agree to a value and/or classification, or if the Assessor grants the request of the owner, no further appeal is permitted. If the property owner and the Assessor do not agree, and the request of the appeal is not granted by the County Assessor, the owner may appeal further. The owner can choose to appeal to the Board of Equalization within 25 days from the postmark on the Assessor’s decision or to the Tax Court within 60 days from the postmark date on the last decision.
It should be noted that the property owner may not introduce different issues in the middle of the administrative appeal process. For example, if the appeal to the County Assessor used an income approach to value as a basis for appeal, the market approach to value at any other level of administrative appeal may not be raised by the owner.
After the hearing, written notice of the Board of Equalization’s decision will be mailed to the property owner, no later than October 15.
If an administrative appeal has not been filed, the property owner has until December 15 of the year in which the Notice of Valuation was sent to file an appeal directly with the Tax Court.
Property owners who have filed an administrative appeal may file with the Court within 60 days from the date of the last administrative decision, but no later than December 15 of the year in which the Notice of Valuation was sent.
If there is a change in ownership after January 1 notice, and the property was not appealed by the prior owner, the new owner has until December 15 of the year of taxation (the year after the notice was sent) to file an appeal to Tax Court.
Required forms and additional information on filing property valuation and classification appeals in the Tax Court are available from the Arizona Tax Court, (602) 506-8297.
Petition for Review of Personal Property Appeals
The property owner may appeal to the Assessor within 30 days from the date the valuation notice was mailed by filing a petition with the Assessor. Use the Personal Property Petition for Review of Valuation form.
The Assessor shall rule on every such petition within 20 days after the filing.
Appeals to the County Board of Equalization should be made within 20 days of the date decision of the Assessor was mailed. In addition, although there is no statutory provision for the appeal of secured personal property, it will be handled in the same way as unsecured personal property.
Petition for Review of Property Valued by Dept. of Revenue
Petitions must be filed with the State Board of Equalization on or before the fourth Monday in June or within 15 days of the date the Department mails the valuation of the property, whichever date is later. All exhibits to be entered into the record at the time of the hearing must be exchanged between the parties and copies provided to the Board three working days prior to the hearing. All parties should call the State Board of Equalization office to arrange a hearing. The State Board of Equalization must issue ALL decisions on these petitions on or before July 31st.
Private Car Companies
Petitions must be received by the State Board of Equalization by December 1. Hearings will be held and decisions rendered prior to December 10.