Notice of Claim

Do I file an Appeal or Notice of Claim?

Filing an appeal only applies to the valuation year 2025. You have 60 days from the mail date on the Notice of Value. You must file an appeal if you have a concern with your property value.
Filing a Notice of Claim applies to the calendar year 2024 and three years prior. This must be a factual error as defined in A.R.S § 42-16251, or a legal classification error.

Notice of Claim

The Notice of Claim is a defined statutory process that allows for the homeowner/taxpayer to notify the Assessor's office when they discover a factual error, as defined in A.R.S § 42-16251, or legal classification of their property. A Notice of Claim along with supporting documentation may be filled with the Assessor between January 1st to December 31st for the current tax year and the 3 preceding tax years. Approved changes will be applied towards future years and do not need to be added to the claim form. Per statute, the Assessor's office may either consent to or dispute the claimed error within 60 days after receiving the Notice of Claim.

For re-classification of your primary residence, please submit a completed Notice of Claim form with an attached copy of your Driver’s license or Voters Registration card.

Legal Classes:

3.1 - Primary Residence
3.2 - Primary Residence of a qualified family member
3.3 Primary Residence also leased or rented to lodgers
4.1 - Non-Primary Residence
4.2 - Residential Rental

*Criteria for distinguishing between legal classes A.R.S. § 42-12053

Any change to legal classification may result in an increase in the Assessed Limited Property value which is the taxable amount due on one’s properties. A change from Primary Residence may result in the removal of State Aid credit. State Aid to Education is a reduction for homeowners (owner-occupied) in primary property tax levied by school districts in your area. This amount will be reimbursed to School Districts form the State through the County Treasurer.

Please note that we will only accept Notice of Claims electronically through our designated inbox at [email protected]

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

Correcting Property Tax Error Definitions Arizona Revised Statute A.R.S. § 42-16251

Criteria for distinguishing primary residence Arizona Revised Statute Arizona Revised Statute A.R.S.§ 42-12053

Notice of Claim Response Arizona Revised Statute A.R.S. § 42-16254