Greenlee County Property Tax Appeal, Arizona

Travis Bunn·Updated July 24, 2026

Greenlee County is Arizona's least populous and second-smallest county, located in the southeastern part of the state with a population of approximately 9,687 as of 2025. The county seat is Clifton, with other notable communities including Duncan and Morenci. Property tax appeals are particularly important in Greenlee County because it has the lowest property tax burden in Arizona, with an effective rate of just 0.39% and a median annual tax bill of $457, well below the state median of $1,349 and the national median of $2,400. Despite these low rates, homeowners who believe their property is overvalued can still achieve meaningful savings by filing an appeal.

Notable cities: Clifton, Duncan, Morenci

Median Home

$117,300

Tax Rate

0.39%

Annual Tax

$457

Population

9,687

On the typical Greenlee County home, valued near $117,300 at the county’s effective tax rate of 0.39%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: 60 days from the date the Notice of Value is mailed

In Arizona, you must file your Petition for Review of Real Property Valuation within 60 days after the Assessor mailed your Notice of Value. Notices are typically mailed between February 1 and March 1 each year. The specific deadline date is printed on your Notice of Value card. For 2026 property values, if your notice was mailed in late February 2026, your deadline would be approximately late April 2026. If you miss this deadline, you can still file an appeal directly with Arizona Tax Court before December 15 of the valuation year.

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How Greenlee County Assesses Property

10%of market value

Assessed by: Greenlee County Assessor's Office

Assessment cycle: annual

Notices typically mailed: February through early March

In Greenlee County, the Assessor determines your property's Full Cash Value (market value) annually based on comparable sales and property characteristics. Arizona law requires that residential properties be assessed at 10% of their market value to calculate property taxes. For example, if your home's market value is $117,300 (the county median), at Arizona's 10% assessment ratio your assessed value would be $11,730, resulting in approximately $457 in annual taxes at the county's effective rate of 0.39%.

The Appeal Process

Appeals are heard by the County Assessor / State Board of Equalization. At a State Board of Equalization hearing, a mediator hears from both you and the Assessor's office, with each side presenting evidence about the property's value. If you request a meeting with the Assessor first, they will review your evidence and discuss their valuation methodology in an informal setting.

Step 1: Review your Notice of Value card when it arrives (typically mailed between February and March). Note the deadline printed on the card, you have 60 days from the mailing date to file your appeal.

Step 2: Obtain the Residential Petition for Review of Real Property Valuation (Form 82130R) by calling the Greenlee County Assessor's Office at (928) 865-5302, downloading it from the Arizona Department of Revenue website at azdor.gov, or visiting the Assessor's Office in person at 253 5th Street in Clifton.

Step 3: Gather supporting evidence for your appeal, including comparable sales data from similar homes sold in your area within the past year, photographs documenting your property's condition, repair estimates for any defects or needed improvements, and recent appraisals if available. The stronger your evidence, the better your chances of success.

Step 4: Complete Form 82130R with detailed information about why you believe your property is overvalued, attach all supporting documentation, and submit it to the Greenlee County Assessor's Office by mail (PO Box 908, Clifton, AZ 85533), in person (253 5th Street), or via email (assessor@greenlee.az.gov) before your 60-day deadline expires.

Step 5: Request an informal meeting with the Assessor's staff to discuss your appeal. The Assessor will review your evidence and may adjust your valuation if they agree with your position. If you reach an agreement, no further appeal is necessary.

Step 6: If the Assessor denies your appeal or you disagree with their decision, you may further appeal to the State Board of Equalization within 20 days of receiving the Assessor's decision. File your appeal online through the State Board's portal or mail documentation to the State Board of Equalization in Phoenix.

Step 7: If you disagree with the State Board of Equalization's decision, you have one final option: appeal to Arizona Tax Court within 60 days of the Board's decision. All property tax appeals in Arizona are heard at Maricopa Superior Court in Phoenix. This is a formal legal process and may require filing fees.

Required form: Residential Petition for Review of Real Property Valuation (Form 82130R)

Filing Methods

mail:Greenlee County Assessor's Office, PO Box 908, Clifton, AZ 85533

in-person:253 5th Street, Clifton, AZ 85533 (Monday-Thursday, 7am-5pm)

email:assessor@greenlee.az.gov

Evidence to Bring

Comparable sales data from similar properties sold within the past yearPhotographs documenting property condition and any defectsRepair estimates or contractor quotes for needed improvementsRecent professional appraisal reports (if available)Documentation of property characteristics that may lower value

Greenlee County Assessor Contact

Greenlee County Assessor's Office

Website: https://greenlee.az.gov/cat_doc/assesor/

Hours: Monday-Thursday 7:00 AM - 5:00 PM

Tax Exemptions in Greenlee County

Widow/Widower Exemption

$4,873 reduction in assessed value for 2026 (adjusted annually for inflation)

Reduces assessed property value for qualifying widows and widowers who are Arizona residents.

Eligibility: Must be an Arizona resident with total assessed property value not exceeding $36,454. Household income from all sources (excluding Social Security, Railroad Retirement, and VA disability) cannot exceed $39,865 per household with no children under 18, or $47,826 with children under age 18. Must submit death certificate when filing for the first time.Deadline: January 2 through February 28, 2026 (can be extended through September 1 with Exemption Deadline Waiver)

Total and Permanent Disability Exemption

$4,873 reduction in assessed value for 2026 (adjusted annually for inflation)

Reduces assessed property value for persons with total and permanent disabilities certified by a licensed physician or psychiatrist.

Eligibility: Must be an Arizona resident with total and permanent disability resulting in inability to engage in substantial gainful activity. Total assessed property value cannot exceed $36,454. Household income from all sources (excluding Social Security, Railroad Retirement, and VA disability) cannot exceed $39,865 per household with no children under 18, or $47,826 with children. Disability must be certified by a licensed physician or psychiatrist and expected to last at least 12 continuous months.Deadline: January 2 through February 28, 2026 (can be extended through September 1 with Exemption Deadline Waiver)

Disabled Veteran Exemption (Partial)

Up to $4,873 of assessed value for 2026, prorated based on disability percentage (e.g., a veteran with 50% disability rating receives $2,436.50 exemption)

Provides a partial exemption for veterans with service-connected or non-service-connected disabilities rated less than 100% by the VA.

Eligibility: Must be an Arizona resident veteran with a VA disability rating of at least 10%. Must submit Summary of Benefits Letter from the Department of Veterans Affairs. Total assessed property value cannot exceed $36,454. Income limits apply: $39,865 per household with no children under 18, or $47,826 with children (excluding Social Security, Railroad Retirement, and VA disability income).Deadline: January 2 through February 28, 2026 (can be extended through September 1 with Exemption Deadline Waiver)

Disabled Veteran Exemption (100% Full Exemption)

100% exemption of property taxes on primary residence with no assessed value cap

Provides full property tax exemption on primary residence for veterans with 100% VA service-connected disability rating. This is a new expanded benefit effective for tax year 2026 under HB2792.

Eligibility: Must be an Arizona resident with 100% total and permanent VA service-connected disability rating. Income limits still apply: $39,865 per household with no children under 18, or $47,826 with minor or disabled children for 2026 tax year (Social Security, military pension, and VA disability income excluded from income calculation). Surviving spouse may continue the exemption under specified conditions as long as they do not remarry and occupy the home as their primary residence.Deadline: January 2 through February 28, 2026 (can be extended through September 1 with Exemption Deadline Waiver)

Senior Property Valuation Protection Option

Freezes property valuation to prevent increases for 3 years (does not reduce taxes, but prevents increases)

Freezes the Limited Property Value (LPV) for a renewable 3-year term for qualifying seniors age 65 and older.

Eligibility: Must be age 65 or older and occupy the property as a primary residence. Property must be owner-occupied residential property.Deadline: January 1 through September 1, 2026 to lock 2027 values

Greenlee County Appeal Statistics

Avg Reduction

$650

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Greenlee County for 2026?

You must file your property tax appeal within 60 days from the date the Greenlee County Assessor mails your Notice of Value. Notices are typically mailed between February 1 and March 1 each year. For example, if your 2026 Notice of Value was mailed on February 23, 2026, your appeal deadline would be approximately April 24, 2026. The exact deadline date is printed on your Notice of Value card, so check it carefully when you receive it. If you miss this 60-day window, you may still appeal directly to Arizona Tax Court before December 15, 2026, but this requires filing fees and is a more formal legal process.

How do I file a property tax appeal in Greenlee County?

To file a property tax appeal in Greenlee County, first obtain Form 82130R (Residential Petition for Review of Real Property Valuation) by calling the Assessor's Office at (928) 865-5302 or downloading it from the Arizona Department of Revenue website at azdor.gov. Complete the form with detailed information about why you believe your property is overvalued, and attach supporting evidence such as comparable sales data, photographs of your property, and repair estimates. Submit your completed petition to the Greenlee County Assessor's Office by mail at PO Box 908, Clifton, AZ 85533, in person at 253 5th Street during office hours (Monday-Thursday, 7am-5pm), or via email at assessor@greenlee.az.gov. Make sure to file before your 60-day deadline expires.

How much can I save by appealing my property taxes in Greenlee County?

The average successful appeal in Greenlee County results in savings of approximately $650, though your actual savings will depend on how much your property is overvalued. On the typical Greenlee County home valued near $117,300 at the county's effective tax rate of 0.39%, an over-assessment of just 10% means you could be overpaying by approximately $46 per year. While that may seem modest, you continue to overpay year after year until you successfully appeal. More significant overvaluations of 20-30% could result in annual savings of $90 to $135, which adds up to thousands of dollars over time. Even in a low-tax county like Greenlee, correcting an unfair assessment is worth the effort.

What evidence do I need for a successful Greenlee County property tax appeal?

The most compelling evidence for a Greenlee County property tax appeal includes recent comparable sales data from similar homes in your neighborhood that sold for less than your assessed value within the past 6-12 months. You should also gather photographs documenting your property's condition, particularly any defects, damage, or deferred maintenance that reduces value. Written repair estimates from licensed contractors for needed improvements strengthen your case considerably. If you have a recent professional appraisal showing a lower value than the county's assessment, include that as well. Additional evidence might include documentation of property characteristics that negatively impact value, such as location near commercial areas, smaller lot size compared to similar properties, or functional obsolescence.

What happens at a Greenlee County property tax appeal hearing?

If you appeal to the Greenlee County Assessor first, you can request an informal meeting with the Assessor's staff to discuss your concerns. At this meeting, the Assessor will review your evidence, explain their valuation methodology, and may adjust your property value if they agree with your position. This is typically a collaborative, informal process where both sides work toward a fair resolution. If you cannot reach an agreement with the Assessor and appeal to the State Board of Equalization, the process becomes more formal. At a State Board hearing, a mediator or hearing officer will hear presentations from both you and the Assessor's office, with each side presenting evidence about the property's correct market value. The Board then issues a written decision, typically within several weeks to months after the hearing.

What is the homestead exemption worth in Greenlee County?

Arizona does not have a traditional dollar-amount homestead exemption for all homeowners like some other states. However, qualifying Greenlee County residents may be eligible for specific exemptions based on their circumstances. Widows, widowers, and persons with total and permanent disabilities can receive up to $4,873 in assessed value reduction for 2026, which would save approximately $190 annually on a typical property at Greenlee County's 0.39% effective rate. Disabled veterans receive a prorated exemption based on their disability percentage, while veterans with 100% service-connected disability ratings receive a full property tax exemption on their primary residence with no value cap as of 2026. All these exemptions have income and property value limits that must be met.

Can I appeal my Greenlee County property taxes if I just bought my home?

Yes, you can absolutely appeal your Greenlee County property taxes even if you recently purchased your home, though it may be more challenging. The county may argue that your recent purchase price represents the fair market value. However, there are valid reasons to appeal even after a recent purchase: you may have bought the property "as-is" with significant repair needs that lower its value, you may have overpaid in a competitive market, or market conditions may have declined since your purchase. Additionally, if you purchased the property more than 6-12 months ago and market values have since dropped, you have a stronger case. Focus your appeal on current market conditions, comparable sales that occurred after your purchase, and any property defects or needed repairs that affect value.

What if I disagree with the Greenlee County Assessor's decision on my appeal?

If you disagree with the Greenlee County Assessor's decision on your property tax appeal, you have additional options. First, you can appeal to the Arizona State Board of Equalization within 20 calendar days of the date the Assessor's decision was mailed to you. You can file this appeal online through the State Board's website at sboe.az.gov or mail your documentation to the State Board of Equalization in Phoenix. If you're still not satisfied after the State Board makes its decision, you have one final level of appeal: Arizona Tax Court. You must file your Tax Court appeal within 60 days of the State Board's decision. All Arizona property tax appeals are heard at the Maricopa Superior Court in Phoenix, and this formal legal process may require filing fees and potentially legal representation.

Official Resources

Greenlee County Assessor's Office →

Official Greenlee County Assessor website with forms, exemption information, and property search tools.

Arizona Department of Revenue Property Tax Forms →

Download Form 82130R and other official Arizona property tax appeal forms directly from the state.

Arizona State Board of Equalization →

File second-level appeals online, access hearing information, and review appeal procedures for the State Board.

Greenlee County Treasurer - Property Tax Payment Portal →

Look up property tax bills, make payments online, and access property tax records for Greenlee County.

For state-wide appeal information including Arizona's assessment ratio and deadlines, see our Arizona Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Arizona Counties

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← All Arizona property tax appeal info

Sources: https://www.appealdesk.com/appeals/arizona/greenlee | https://greenlee.az.gov/cat_doc/assesor/ | https://sboe.az.gov/ | https://azdor.gov/forms/property-tax-forms | https://www.ownwell.com/trends/arizona/greenlee-county | https://greenlee.az.gov/wp-content/uploads/2020/07/Exemption-Handout-11-28-24.pdf

Last verified: 2026-07-24