Appeals
The Assessor's Office will mail Notices of Valuations annually. Notices inform the owner of record the property’s legal classification, Full Cash Value (FCV), Limited Property Value (LPV), assessment ratio, and assessed value.
Do I file an Appeal or a Notice of Claim?
Petition for Review: if you wish to appeal the Assessor’s determination of Legal Classification and/or Full Cash Values (FCV), of your property, for the year listed on the Notice of Valuation. You have a limited timeframe from the mail date on the Notice of Value to file an appeal. See specific property type information below for instructions on how to file an appeal.
Notice of Claim: if you discover a factual error, as defined in A.R.S. 42-16251, or legal classification error of your property on the Assessor’s record for the current tax year and/or up to three (3) preceding tax years. If the correction results in an overpayment of taxes, the Treasurer may issue a refund.
If you have any questions about your parcel, or if you did not receive your valuation notice, please contact us at AssessorRD@maricopa.gov or 602-506-3406
Real Property
The Assessor’s Office mailed 2025 Notices of Value for real property on February 23, 2024. The deadline to appeal the Notice of Value with the County Assessor is April 23, 2024.
Appealing a Notice of Valuation for Real Property
If you want to appeal the Assessor’s FCV Valuation of your real property you can do so by utilizing our online customer portal.
Instructions for Online Appeals
If you prefer, you can file a Petition For Review of Valuation (AZDOR Form 82130R) by delivering in person or by mail to our office: 301 W Jefferson St, Phoenix, AZ 85003.
There is no email option for submitting a Petition for Review of Real Property. Please do not send Petitions for Review of Real Property via email as they will not be accepted.
Mobile Home Personal Property
The Assessor’s Office will mail 2024 Notices of Valuation for Personal Property/Mobile Homes on June 14,2024. The deadline to appeal the Notice of Valuation for Personal Property/Mobile Homes is July 15, 2024.
If you want to appeal the Assessor’s Valuation of your Personal Property/Mobile Home you can do so by filing a Personal Property Petition for Review of Valuation (AZDOR Form 82530) available for download. You can submit the completed petition to our office in person, by US Mail, or via email to ASRAppeals@maricopa.gov by the deadline. Please include all necessary supporting documentation for your petition to be considered by the Assessor.
Business Personal Property (BPP)
The Assessor’s Office will mail the 2024 Notices of Valuation for Business Personal Property on August 16, 2024. The deadline to appeal the Notice of Valuation for BPP is September 16, 2024.
If you want to appeal the Assessor’s Valuation of your BPP you can do so by filing a Personal Property Petition for Review of Valuation (AZDOR Form 82530) available for download. You can submit the completed petition to our office in person, by US Mail, or via email to ASRAppeals@maricopa.gov by the deadline. Please include all necessary supporting documentation for your petition to be considered by the Assessor.
To access all forms, please use forms library.
General Appeal Forms
Miscellaneous
The following are Arizona Department of Revenue Forms used for various appeal scenarios and can be downloaded from the AZ Department of Revenue website.