Use the Petition for Review to appeal the full cash (market) value shown on the Notice of Valuation.
Information necessary to complete this petition is contained on the Notice of Valuation. Additional information regarding your property value and/or classification may be obtained from the County Assessor in which the property is located.
You may file an appeal on your own or name an agent to represent you in the administrative appeals process. If an agent is designated, an Agency Authorization (DOR 82130AA) must accompany the Petition for Review.
Completing the Form
- Complete items 1 through 8 where applicable.
- You are required to notify the Assessor of rental status of your property. Indicate this in Item 2.
- You must state the method or methods of valuation on which you are basing your appeal and provide substantial information justifying your opinion of value in item 5.
- If your appeal is based on:
- The market approach, include the full cash value for at least one comparable property within the same geographic area as the property in question or the sale of the property in question.
- The cost approach, include the cost to build or rebuild your improvement, plus the land value.
- You may request a meeting with the County Assessor by checking the appropriate box in item 8. If you are unable to meet with the Assessor at the time and place set by the Assessor you may submit written evidence to support the petition before the date of the meeting. All issues raised must be included on the Petition for Review.
Step 1: Appeals to the Assessor
- Filing Deadline: File petitions with the County Assessor in which the property is located within 60 days of the mail date shown on the Notice of Valuation. United States Postal Service postmark dates are evidence of the date petitions were filed and decisions were mailed.
- In Maricopa County: Mail or hand deliver only the top copy of the completed petition to the County Assessor. Retain remaining other copies.
- In All Other Counties: Mail or hand deliver all copies of the completed petition to the County Assessor in which the property is located.
- The Assessor reserves the right to reject any petition not meeting statutory requirements.
If the Assessor rejects your petition you may file an amended petition within 15 days after the rejection notice was mailed:
- If mailed before June 15, an amended petition may be filed with the County Assessor.
- If mailed after June 15, an amended petition may be filed with the State Board of Equalization in Maricopa and Pima counties or the County Board of Equalization in all other counties.
- The Assessor must rule on all appeals no later than August 15. If your request has been denied you may file an appeal with the County Board or State Board of Equalization.
Step II - Appeals to Either County or State Board of Equalization
In Maricopa and Pima Counties, you must file appeals with the State Board of Equalization.
Appeals in all other counties must be filed with the County Board of Equalization in which the property is located.
File the "County or State Board of Equalization" copy of the Petition for Review with the County or State Board of Equalization with 25 days after the Assessor's decision is mailed.
The petition must include a copy of the Agency Authorization form if applicable and the Assessor's decision if it is on a separate form.
You may request that your appeal to the State Board of Equalization be reviewed "on the record" by checking the appropriate box in item 8 on the State Board copy of the petition form. There will be no appearances before the Board and no oral testimony will be permitted. However, you may submit written evidence for consideration. Rules of the State Board containing filing requirements can be obtained at:
1501 West Washington
Phoenix, AZ 85007
Both the County and State Board must rule on all appeals no later than October 15.
Appeals to Tax Court
If you have filed an appeal through the Administrative Appeals process you may appeal to the Tax Court with 60 days of the mailing date of the most recent Administrative Decision, but in no event later than December 15.
If you have not started the Administrative Appeals process, you may appeal directly to the Tax court on or before December 15.