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. The deadline to appeal: 60 days after Notice of Value. Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026The 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, 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.
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).
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
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.
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.
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 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 (square footage, year built, pool, lot size); Proof it is your primary residence (driver license, voter card) if the class is wrong.
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.
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.
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.
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.
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 checklistAn 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.
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.
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.
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.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
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.
With the 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.
No fee is set by law or on the state form.
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.
You can appeal to the 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.
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.
Checked 2026-10 against official Arizona sources. Local deadlines and fees can differ; confirm with your assessor or board.