AppealDesk

Greenlee County Property Tax Appeal — Arizona

Rob HartleyRob Hartley·Updated March 5, 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

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 2025, your deadline would be approximately late April 2025.

Property in Greenlee County, Arizona — local tax assessment and appeal guide

How Greenlee County Assesses Property

10%of market value

Assessed by: Greenlee County Assessor's Office

Assessment cycle: annual

Notices typically mailed: February-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. If you request a meeting with the Assessor, they will review your evidence and discuss their valuation methodology. 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.

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Step 1: Review your Notice of Value when it arrives (typically mailed February-March). Check both the Full Cash Value (FCV) and Limited Property Value (LPV). Note that only FCV can be appealed, not LPV.

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Step 2: Gather evidence to support your appeal within 60 days of the notice mailing date. This includes comparable sales of similar properties, photos showing property condition, repair estimates for any defects, and your recent purchase price if you bought the home recently.

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Step 3: Complete the Petition for Review of Real Property Valuation (Form 82130R for residential or Form 82130 for commercial properties). You can request this form from the Assessor's Office by calling (928) 865-5302, or download it from the Arizona Department of Revenue website.

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Step 4: File your petition with the Greenlee County Assessor's Office by mail to PO Box 908, Clifton, AZ 85533, or in person at 253 5th Street, Clifton. You may request an informal meeting with the Assessor's office to discuss your appeal. The Assessor must respond to all appeals by August 15.

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Step 5: If you disagree with the Assessor's decision, you may appeal to the State Board of Equalization (SBOE) within 25 days of receiving the Assessor's decision. The SBOE will schedule a hearing where both you and the Assessor present evidence before a mediator.

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Step 6: If you remain dissatisfied with the SBOE decision, you may file an appeal with Arizona Tax Court within 60 days of the SBOE decision. All Arizona tax court appeals are heard at Maricopa Superior Court in Phoenix. Alternatively, you can bypass the administrative process and file directly with Tax Court before December 15 of the valuation year.

Required form: Petition for Review of Real Property Valuation (AZDOR Form 82130R for residential properties, Form 82130 for commercial/other)

Filing Methods

mail:Mail completed petition to: Greenlee County Assessor's Office, 253 5th Street, PO Box 908, Clifton, AZ 85533
in-person:Deliver to: Greenlee County Assessor's Office, 253 5th Street, Clifton, AZ 85533. Hours: Monday-Thursday 7am-5pm
phone:Call (928) 865-5302 to request an appeal form

Evidence to Bring

Comparable sales of similar homes in your area that sold for less than your assessed valuePhotos documenting property condition, defects, or needed repairsRepair estimates or contractor bids for any significant issuesRecent purchase documents if you bought the property within the past yearIndependent appraisal report if available

Greenlee County Assessor Contact

Greenlee County Assessor's Office

Phone: (928) 865-5302

Address: 253 5th Street, PO Box 908, Clifton, AZ 85533

Website: https://greenlee.az.gov/team/joan-cathcart/

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

Reduces the assessed value of property for qualifying widows and widowers

Eligibility: Must be an Arizona resident, submit spouse's death certificate, meet income limits ($39,865 for household without children under 18, or $47,826 with children), and total assessed property value cannot exceed $36,454Deadline: Applications must be filed between the first Monday in January and March 1 annually

Senior Property Valuation Protection Option (Senior Freeze)

Freezes property valuation (not taxes) for three-year renewable period

Freezes the Limited Property Value of your primary residence for three years, preventing valuation increases

Eligibility: At least one owner must be 65+ years old by September 1, property must be primary residence owned for at least 2 years, and total income from all sources cannot exceed $47,712 (single owner) or $59,640 (two or more owners)Deadline: January 1 through September 1 annually to freeze the following year's values

Disabled Person Exemption (Total and Permanent Disability)

$4,873 reduction in assessed value for 2026

Reduces the assessed value of property for persons with total and permanent disabilities

Eligibility: Must be Arizona resident with total and permanent disability certified by licensed physician or psychiatrist, meet income limits, and total assessed property value cannot exceed $36,454Deadline: Applications must be filed between the first Monday in January and March 1 annually

Disabled Veteran Exemption (Partial Disability)

$4,873 x disability percentage for 2026 (e.g., 60% disabled = $2,924 exemption)

Provides property tax exemption based on VA disability percentage

Eligibility: Arizona resident veterans with honorable discharge and VA disability rating (service-connected or non-service-connected), meet income limits. No property value limit for veterans. Income cannot exceed $39,865 (no children) or $47,826 (with children under 18)Deadline: Applications must be filed between the first Monday in January and March 1 annually

100% Service-Connected Disabled Veteran Exemption

Full exemption of primary residence from property taxation

Provides full property tax exemption on primary residence for 100% service-connected disabled veterans

Eligibility: Arizona resident veteran with 100% service-connected VA disability rating, honorable discharge, and meet income requirements ($39,865 without children under 18, or $47,826 with children). No property value limit. Surviving spouse can continue exemption if unremarried.Deadline: Applications must be filed between the first Monday in January and March 1 annually

Official Resources

Greenlee County Assessor Website →

Official website for the Greenlee County Assessor with property tax information, exemption details, and contact information.

Greenlee County Treasurer - Property Tax Payment Portal →

Online portal to view and pay property taxes, search property tax records, and access account information.

Arizona State Board of Equalization →

State-level appeal resource with information on filing appeals beyond the county level and downloadable forms.

Arizona Department of Revenue - Property Tax Forms →

Download official Arizona property tax appeal forms including Petition for Review forms, exemption applications, and instructions.

Greenlee County Appeal Statistics

Avg Reduction

$650

Check Your Greenlee County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Greenlee County?
You must file your property tax appeal within 60 days after the Greenlee County Assessor mails your Notice of Value. These notices are typically mailed between February 1 and March 1 each year, so most appeal deadlines fall in late April. The exact deadline date is printed on your Notice of Value card. If you miss this deadline, you can still file an appeal directly with Arizona Tax Court before December 15 of the valuation year, though this requires filing fees and is a more formal process.
How do I file a property tax appeal in Greenlee County?
To file an appeal in Greenlee County, first obtain a Petition for Review of Real Property Valuation form by calling the Assessor's Office at (928) 865-5302 or downloading Form 82130R from the Arizona Department of Revenue website. Complete the form with details about why you believe your property is overvalued, and attach supporting evidence such as comparable sales, photos, or repair estimates. Submit your completed petition to the Greenlee County Assessor's Office by mail at PO Box 908, Clifton, AZ 85533, or deliver it in person at 253 5th Street during office hours (Monday-Thursday, 7am-5pm). The Assessor must respond to your appeal by August 15.
What is the property tax rate in Greenlee County?
Greenlee County has the lowest property tax rate in Arizona, with an effective rate of just 0.39% of a property's assessed fair market value. For a home at the county's median value of $117,300, homeowners pay approximately $457 annually in property taxes. This is significantly lower than the Arizona state median of $1,349 and well below the national median of $2,400. Property taxes are calculated by multiplying your assessed value (which is 10% of market value for residential properties) by the local tax rate, which varies by school district and other taxing jurisdictions within the county.
What happens at a State Board of Equalization hearing in Greenlee County?
If you appeal your Assessor's decision to the Arizona State Board of Equalization, a formal hearing will be scheduled where the issue is brought before a mediator who hears from both you (the property owner) and the Greenlee County Assessor's office. During the hearing, you'll present your evidence supporting why your property valuation should be reduced, such as comparable sales data, photos documenting property condition, or professional appraisal reports. The Assessor's office will also present their valuation methodology and explain how they determined your property's value. The SBOE must provide decisions by October 16 for appeals of the current tax year. If you're dissatisfied with the SBOE decision, you have 60 days to appeal to Arizona Tax Court.
How much can I save by appealing my property taxes in Greenlee County?
Successful property tax appeals in Greenlee County result in average savings of approximately $650 according to available data. However, your actual savings depend on how much your property's assessed value is reduced and the county's tax rate. For example, if you successfully reduce your home's Full Cash Value by $50,000, your assessed value would decrease by $5,000 (10% assessment ratio), which at Greenlee County's 0.39% effective rate would save you approximately $195 annually. Even modest valuation reductions can provide meaningful savings that compound year after year, especially given that Arizona's Limited Property Value can only increase 5% annually once reduced.
What evidence do I need for a Greenlee County property tax appeal?
The strongest evidence for a Greenlee County property tax appeal includes recent comparable sales of similar homes in your area that sold for less than your assessed Full Cash Value. You should provide at least 3-5 comparable properties with similar square footage, age, condition, and location. Additional compelling evidence includes detailed photos documenting your property's condition, any defects, needed repairs, or factors that negatively impact value. Repair estimates or contractor bids for significant issues are also valuable. If you purchased your home recently, your closing documents and purchase price serve as excellent evidence of true market value. Some property owners also obtain independent professional appraisals, though this is not required.
Can I apply for the Senior Freeze in Greenlee County if I'm 65?
Yes, if you meet all eligibility requirements, you can apply for Arizona's Senior Property Valuation Protection Option (commonly called the Senior Freeze) in Greenlee County. To qualify, at least one property owner must be 65 years or older by September 1 of the application year, the property must be your primary residence that you've owned and occupied for at least two years, and your total income from all sources cannot exceed $47,712 for a single owner or $59,640 for two or more owners. The application period runs from January 1 through September 1 annually. This program freezes your property's Limited Property Value for three years and is renewable, protecting you from market-driven valuation increases, though your tax rate can still change.
What disabled veteran exemptions are available in Greenlee County?
Greenlee County offers several disabled veteran property tax exemptions. Veterans with partial disabilities (1-99% VA rating) receive an exemption equal to $4,873 multiplied by their disability percentage for 2026—for example, a 60% disabled veteran receives a $2,924 reduction in assessed value. Veterans with 100% service-connected disability ratings qualify for a full exemption of their primary residence from all property taxes, with no property value limit, as long as they meet income requirements ($39,865 for households without minor children, or $47,826 with children under 18). Surviving spouses of 100% service-connected disabled veterans can continue receiving the full exemption as long as they don't remarry and the property remains their primary residence. Applications must be filed between the first Monday in January and March 1 each year with the Greenlee County Assessor's Office.

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 →

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← All Arizona property tax appeal info

Sources: https://greenlee.az.gov/team/joan-cathcart/ | https://districtlending.com/property-taxes-in-arizona-by-county/ | https://www.ownwell.com/en-US/trends/arizona/greenlee-county | https://sboe.az.gov/taxpayers/how-file-appeal | https://azdor.gov/sites/default/files/2023-03/PROPERTY_AZPropertyTaxExemptions.pdf | https://greenlee.az.gov/treasurer-faq/

Last verified: 2026-03-05