Cochise County Property Tax Appeal, Arizona

Step 1: Review your Notice of Value carefully when it arrives (mailed by March 1). Compare your property's Full Cash Value to recent comparable sales in your neighborhood and verify the property details are correct.

Step 2: Gather supporting evidence within the 60-day appeal window. Collect comparable sales data showing similar homes sold for less, photographs of property defects or damage, repair estimates for needed work, and documentation of any errors in the property record (incorrect square footage, lot size, or features).

Step 3: Complete and file Form 82130R (for residential property) or Form 82130 (for other real property) with the Cochise County Assessor within 60 days of the Notice of Value mailing date. Include all supporting documentation with your petition. You may request an informal meeting with the assessor's office on the form.

Step 4: Attend the informal review meeting if requested. The assessor's office will review your petition and evidence. The assessor must respond to all appeals by August 15. If the assessor agrees with your appeal, your valuation will be reduced and no further action is needed.

Step 5: If the assessor denies your appeal or you disagree with their decision, you have 25 days from the date of the assessor's decision to appeal to the Cochise County Board of Equalization. File your petition with the Board for a formal hearing where you can present your case.

Step 6: If you remain unsatisfied after the Board of Equalization decision, you may appeal to Arizona Tax Court within 60 days of the Board's decision, or you may skip the Board and appeal directly to Tax Court within 60 days of the assessor's decision.

Step 7: Alternatively, if you did not file an administrative appeal with the County Assessor, you may file directly with Tax Court by December 15 of the valuation year. All Arizona tax court appeals are heard at the Maricopa Superior Court in Phoenix.