Appeals


The Assessor’s Office mailed 2025 Notices of Value on February 23, 2024. The deadline to appeal the Notice of Value with the County Assessor is April 23, 2024. A taxpayer who wants to appeal the 2025 Notice of Valuation can file a Petition for Review of Valuation with the Maricopa County Assessor's Office by accessing our customer portal.

Do I file an Appeal or a Notice of Claim?

  • Filing an Appeal only applies to the valuation year 2025. This will not change current or prior years property classification. You must file an appeal if you have a concern with your property value.
  • Filing a Notice of Claim will address your property classification for the current tax year and 3 preceding tax years, if applicable. If approved, the classification will also change for future years. Please visit the Notice of Claim page for more information.

If you have any questions about your parcel, or if you did not receive your 2025 notice, please contact us at AssessorRD@maricopa.gov or 602-506-3406.

Appeal forms (Petition of Review) must be submitted by USPS mail or through the customer portal. DO NOT submit through the claims email.


Petitions for Review of Valuation can only be filed for the 2025 tax year at this time. A taxpayer who believes there is an error in the classification or valuation for a previous year must file a Taxpayer Notice of Claim which can be obtained on the Department of Revenue website.

Please visit our Mobile Homes or Business Personal Property section for general information regarding Mobile Homes or Business Personal Property appeals. If you have account-specific questions, please email the MH appeals department or BPP appeals department. For general questions about the appeal process, please email our appeals department. Thank you.

To access all forms, please use the forms library.

Miscellaneous

These forms can be filled out and printed and can be saved.


HTML File icon All AZ DOR Property Tax Forms  
Link directly to the Department of Revenue (DOR). Maricopa County Assessor's Office is not responsible for the content contained on this page.