Graham County Property Tax Appeal — Arizona

Step 1: Review your Notice of Value received between January and March to determine if you disagree with the full cash value or property classification for the tax year.

Step 2: Gather supporting evidence including recent comparable sales of similar properties in your area, photographs showing property condition or defects, repair estimates for any damage or needed improvements, and professional appraisal reports if available.

Step 3: File a Petition for Review of Real Property Valuation (AZDOR Form 82130) with the Graham County Assessor's Office within 60 days after the Notice of Value was mailed. You can request an informal meeting with the Assessor's office on the form.

Step 4: The Assessor's Office will review your petition and supporting evidence. If you requested a meeting, the Assessor will review your evidence prior to the meeting. The Assessor must respond to all appeals by August 15.

Step 5: If you disagree with the Assessor's decision, you may appeal to the County Board of Equalization within 25 days of the date the Assessor's decision was mailed, or appeal directly to Tax Court within 60 days.

Step 6: If still unsatisfied after the Board of Equalization decision, you may appeal to Arizona Tax Court (Maricopa Superior Court) within 60 days of the Board's decision being mailed.

Step 7: Alternatively, you may bypass the administrative process and file directly with Tax Court after receiving your Notice of Value, but no later than December 15 of the valuation year.