If you file an administrative action via a Notice of Claim (ARS § 42-16254) or if the Assessor's Office files an administrative action via a Notice of Proposed Correction (§ 42-16252), you may be eligible for refunds for up to three prior tax years. This process, called a resolution, requires approval by various agencies before it can be completed and normally takes several weeks to complete.

The Maricopa County Treasurer's Office will notify you by letter after they receive notification from the Assessor to make the change. If you are not the owner of record for the current year or the other years you may receive a refund, you personally will not be eligible. The tax refund is sent to the person or entity on record as paying the property taxes.

If you believe there is a factual error in our records, we will have an appraiser recheck your property within a few weeks. The appraiser may or may not contact you directly depending upon the issue.

If the error would cause an increase in the assessment, in most instances the correction will be made to the next tax year. If the correction would result in a decrease in the assessment, we will correct the current assessment roll and up to the previous three tax years if the error is determined to exist for any or all of those years.