Tax Appeal Process in Arizona

Property valuation and classification may be appealed administratively or judicially in Arizona. The administrative appeal mechanism is available only for 60 days following the Assessor’s mailing of the "Notice of Value" postcard (or until the deadline printed on the card). The card is usually sent in January or February, stating the valuation that the Assessor will use for the following year’s property tax bills. The notices of valuation sent out earlier this year allowed for an April 176, 2001 appeal deadline for the 2002 valuations. After that date, the 2002 valuations could only be appealed by a judicial action.

Judicial appeal of valuation or classification is available until December 15th of the year preceding the tax year for which the valuation has been issued. If the property owner acquires the property after January 1, and the prior owner did not appeal the valuation or classification, then the new owner has until December 15th of the acquisition year to appeal that year’s valuation. In other words, an investor successfully foreclosing on a tax lien after January 1, 2001, has until December 15, 2001 to appeal the 2001 valuation on the property as well as the 2002 valuation.

For properties with a full cash value of less than $300,000 or which are classified as Class 3 property (owner-occupied property or property rented to a relative), the Arizona Tax Court provides a small claims procedure which may facilitate the appeal without the use of an attorney. Certain of the court forms necessary to file such an appeal are available from the Superior Court Self-Service Center. To learn more about the valuation and tax calculation process, check The Maricopa County Assessor's website. The Assessor also provides Helpful Information for Property Tax and Classification Appeals.

Please contact us if you have Arizona property that might benefit from a valuation or classification review, and possibly an appeal.