Maricopa County Property Tax Appeal, Arizona

Step 1: Review your Notice of Valuation carefully when it arrives in February. Compare the Full Cash Value (FCV) to recent comparable sales in your neighborhood and verify your property classification is correct.

Step 2: Gather supporting evidence including comparable sales from the past 12 months, photos showing property condition or defects, recent appraisal reports, repair estimates for needed work, and any documentation of unique factors affecting your property's value.

Step 3: File your Petition for Review of Real Property Valuation (AZDOR Form 82130R) within 60 days of the notice mailing date. Online filing at mcassessor.maricopa.gov is recommended when available, or submit by mail, in-person, or email to [email protected].

Step 4: The Assessor's Office will review your appeal and supporting documentation. They must provide a decision on or before August 15, 2026. You may be contacted for additional information or offered an informal review to discuss your evidence.

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

Step 6: If still unsatisfied after the SBOE decision (due by October 16, 2026), you may file an appeal with Arizona Superior Court as either a tax court case or small claims case. Small claims is available for owner-occupied residential property and properties valued under $2 million. You can also bypass the administrative process entirely and file directly in Tax Court by December 15, 2026.

Step 7: Alternatively, if you miss the administrative appeal deadline, you can file a Taxpayer Notice of Claim for factual or classification errors for the current year and up to three prior years through December 31st of the current year.