AppealDesk

Maricopa County Property Tax Appeal — Arizona

Rob HartleyRob Hartley·Updated February 15, 2026

Maricopa County is sending Notices of Value to more than 1.7 million property owners this week, about 14 thousand more than last year. The county seat is Phoenix, Arizona's capital and largest city, with the county also encompassing major population centers like Scottsdale, Mesa, Tempe, Chandler, and Glendale. The median property tax in Maricopa County, Arizona is $1,418 per year for a home worth the median value of $238,600. Maricopa County collects, on average, 0.59% of a property's assessed fair market value as property tax. The typical Arizona homeowner pays just $1,828 in property taxes annually, nearly $1,400 less than the national median.

Notable cities: Phoenix, Scottsdale, Mesa, Tempe, Chandler, Glendale

Median Home

$238,600

Tax Rate

0.59%

Annual Tax

$1,418

Population

4.5 million

2026 Appeal Deadline: April 21, 2026

The Petition for Review of Real Property Valuation must be filed within 60 days after the Assessor mailed the Notice of Value. This year, the deadline to file an appeal of the 2027 NOV is April 21, 2026.

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

How Maricopa County Assesses Property

10%of market value

Assessed by: Maricopa County Assessor's Office

Assessment cycle: annual

Notices typically mailed: February-March

Each Notice contains two values, the Full Cash Value (FCV) and the Limited Property Value (LPV). FCV is comparable to market value while LPV is used for property tax purposes. If your home's market value is $238,600, at Arizona's 10% assessment ratio your assessed value would be $23,860, resulting in approximately $1,418 in annual taxes at the county's effective rate of 0.59%.

The Appeal Process

Appeals are heard by the County Assessor / State Board of Equalization. If you do decide to proceed with an Assessor Appeal, you can ask for a meeting with the Maricopa County Assessor's Office or supply evidence in support of your appeal. If you go through the SBOE a hearing will be scheduled, and the issue will be brought in front of a mediator who hears from both the property owner and the Assessor's office.

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Step 1: Determine if you disagree with the value or classification listed for the 2027 tax year. Example: Your home's full cash value does not reflect market value, or it is classified as a rental when you live there full-time

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Step 2: File your appeal with the County Assessor within 60 days of receiving your Notice of Value using the online portal at https://mcassessor.maricopa.gov or by submitting Form 82130R

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Step 3: The Assessor's Office must answer all NOV appeals on or before August 15, 2026

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Step 4: If the property owner is not satisfied with the Assessor's decision, they may file an appeal with the State Board of Equalization within 25 days of the Assessor's decision

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Step 5: The petitioner has 60 calendar days from the date that the SBOE decision was mailed to file an appeal in Tax Court. Tax appeals are heard at the Maricopa Superior Court in Phoenix for all Arizona tax court appeals

Required form: Petition for Review of Valuation (AZDOR Form 82130R)

Filing Methods

online:Property owners or their representatives can now complete appeals online at https://mcassessor.maricopa.gov
mail:Fill out the Petition for Review of Valuation (AZDOR Form 82130R) and submit it to: Maricopa County Assessor's Office, 301 W Jefferson St, Phoenix, AZ 85003
in-person:Deliver completed petition to: Maricopa County Assessor's Office, 301 W Jefferson St, Phoenix, AZ 85003

Evidence to Bring

comparable salesphotos of property conditionrepair estimatesappraisal reports

Maricopa County Assessor Contact

Maricopa County Assessor's Office

Phone: (602) 506-3406

Address: 301 W Jefferson Street, Phoenix, AZ 85003

Website: https://mcassessor.maricopa.gov/

Online Portal: https://mcassessor.maricopa.gov/

Tax Exemptions in Maricopa County

Widow/Widower and Disabled Persons Exemption

$4,873

An exemption of up to $4,873 may be applied to reduce the Assessed Limited Property Value (LPV), which is the taxable portion of a property's value. This reduction may lower your tax bill or, in some cases, eliminate it all together if the assessed value is lower than the exemption amount

Eligibility: Widows, widowers, and totally disabled persons who meet income requirementsDeadline: Applications may be submitted from the first Monday in January through February 28, or from March 1 through September 1 when accompanied by an Exemption Deadline Waiver

Veteran 100% Service-Connected Disability Exemption

Full exemption

Fully exempts your Primary Residence from taxation, if the applicant meets all requirements, including income, and the County Assessor approves the application. This change went into effect on Jan. 1, 2026, after legislation amended the already existing Personal Exemption program

Eligibility: To be eligible for the full exemption, the individual must be honorably discharged and have a 100% service-connected disability rating shown on their VA Benefits letter. It is not based on the compensation payment level. Additionally, they must meet the residency and income requirements that apply to all Personal Exemption applicantsDeadline: February 28 (or with waiver through September 1)

Senior Valuation Protection Program

Freezes taxable value

In Maricopa County, for example, the senior citizen property tax exemption in Phoenix, AZ, helps seniors by freezing the taxable value of their homes. This means that even if property values rise, your taxes won't increase

Eligibility: Seniors meeting age and income requirementsDeadline: Contact County Assessor for specific deadlines

Veteran Disability (1% to 99%)

Up to $4,873 (prorated by disability percentage)

An exemption of up to $4,873 may be applied to reduce the Assessed Limited Property Value (LPV), which is the taxable portion of a property's value. This reduction may lower your tax bill or, in some cases, eliminate it all together if the assessed value is lower than the exemption amount. (Veteran exemption amount is multiplied by the percentage of disability and applied to the percentage of ownership)

Eligibility: Veterans with 1% to 99% service-connected disability and honorable dischargeDeadline: February 28 (or with waiver through September 1)

Official Resources

Maricopa County Assessor's Office - Appeals Portal →

Official portal for filing property tax appeals online and accessing appeal forms and resources

Arizona State Board of Equalization →

State-level appeal information and procedures for property tax appeals beyond the county level

Maricopa County Treasurer - Property Tax Information →

Pay property taxes online, view tax bills, and find payment options and deadlines

Maricopa County Assessor - Valuation Relief Programs →

Apply for property tax exemptions including senior, veteran, and disability programs

Check Your Maricopa County Assessment

Enter your address to see if your Maricopa County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Maricopa County?
The deadline to file an appeal for the 2027 property tax year in Maricopa County is April 21, 2026. You must file your Petition for Review of Real Property Valuation within 60 days after the Assessor mailed your Notice of Value. The notices were mailed on February 20, 2026, so mark your calendar to ensure you don't miss this critical deadline. You can file online at https://mcassessor.maricopa.gov or submit Form 82130R by mail or in person.
How do I file a property tax appeal in Maricopa County online?
Property owners or their representatives can now complete appeals online at https://mcassessor.maricopa.gov. To file online, visit the Maricopa County Assessor's website and navigate to the appeals section. You'll need your Notice of Valuation information and supporting documentation ready to upload. The online system allows you to track your appeal status and receive updates electronically, making it the most convenient option for most property owners.
What is the homestead exemption worth in Maricopa County?
Arizona doesn't have a traditional homestead exemption that reduces property taxes directly. However, qualified individuals may receive an exemption of up to $4,873 applied to reduce the Assessed Limited Property Value (LPV), which is the taxable portion of a property's value. This is available for widows, widowers, and disabled persons who meet income requirements. The Arizona homestead exemption protects a portion of your home's value from creditors, ensuring that up to $250,000 of their home's value cannot be seized to pay off debts.
What happens at a Board of Equalization hearing in Maricopa County?
If you go through the SBOE a hearing will be scheduled, and the issue will be brought in front of a mediator who hears from both the property owner and the Assessor's office. During the hearing, you'll present your evidence supporting why your property valuation should be reduced, such as comparable sales, photos, or appraisal reports. The Assessor's office will also present their valuation methodology. The SBOE must provide decisions to property owners for the 2027 NOV on or before October 16, 2026.
How much can I save by appealing my property taxes in Maricopa County?
The amount you can save depends on how much your property is overvalued and the success of your appeal. Statistics show that about 25% of homes in America are unfairly overassessed, and pay an average of $1,346 too much in property taxes every year. With Maricopa County's median annual tax bill of $1,418 and an effective rate of 0.59%, a successful 20% reduction in assessed value could save approximately $280 annually. The exact savings will depend on your specific situation and the evidence you present.
What evidence do I need for a Maricopa County property tax appeal?
You must provide documents that support your position, such as comparable sales or legal classification proof. Appeals without documentation may be denied. Strong evidence includes recent sales of similar properties in your neighborhood showing lower values, professional appraisal reports, photos documenting property condition issues, repair estimates for deferred maintenance, and any errors in the property description. Focus on properties sold within the past year that are similar in size, age, and location to yours.
Can I appeal directly to Tax Court without going through the County Assessor?
The property owner may forgo the administrative method and file a petition directly with Tax Court at any time after receiving the Notice of Value, provided the property owner did not file an administrative appeal with the County Assessor - but the appeal must be filed in Tax Court no later than December 15. The property owner is responsible for expenses such as filing fees. This option allows you to bypass the administrative process entirely, but you'll need to weigh the costs and benefits of going directly to court versus the free administrative appeal process.
What if I recently bought my home - can I still appeal the valuation?
Yes, you can appeal even if you recently purchased your home. In fact, if you paid less than the assessed Full Cash Value shown on your Notice of Value, your recent purchase price can be strong evidence in your appeal. Include your closing documents and purchase contract as evidence. Remember that FCV is comparable to market value while LPV is used for property tax purposes, and your actual purchase price is often the best indicator of true market value.

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

Pima County (Tucson)
← All Arizona property tax appeal info

Sources: https://mcassessor.maricopa.gov/file/appeals/forms/Appeal-Process-Informational-Handout.pdf | https://mcassessor.maricopa.gov/page/appeals/ | https://mcassessor.maricopa.gov/news/ | https://sboe.az.gov/taxpayers/how-file-appeal | https://www.tax-rates.org/arizona/maricopa_county_property_tax | https://mcassessor.maricopa.gov/page/valuation_relief/

Last verified: 2026-02-15