AppealDesk

Navajo County Property Tax Appeal — Arizona

Rob HartleyRob Hartley·Updated March 5, 2026

Navajo County is located in northern Arizona with its county seat in Holbrook. Major population centers include Show Low, Holbrook, Winslow, and communities within the Navajo Nation, Hopi Tribe, and Fort Apache Indian Reservation. With approximately 109,751 residents, the county offers significantly lower property taxes than the national average. Property tax appeals are particularly important here because the median annual property tax bill of $1,032 is well below the national median of $2,400, and ensuring accurate valuations protects homeowners in a county where approximately 25% of properties may be overassessed.

Notable cities: Holbrook, Show Low, Winslow, Pinetop-Lakeside, Taylor

Median Home

$216,485

Tax Rate

0.54%

Annual Tax

$1,032

Population

109,751

2026 Appeal Deadline: 60 days from the notice date printed on the Notice of Valuation

Property owners must file their appeal within 60 days of the notice date printed on the front of the Notice of Valuation, which is typically mailed between January 1 and March 1 each year. The deadline date is printed on your notice. Postmark dates are considered evidence of filing date.

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

How Navajo County Assesses Property

10%of market value

Assessed by: Navajo County Assessor's Office

Assessment cycle: annual

Notices typically mailed: Between January 1 and March 1 of each year

In Navajo County, property taxes are calculated using your property's Limited Property Value (LPV), which is multiplied by the assessment ratio to determine the assessed value. Arizona law establishes a 10% assessment ratio for residential properties (Class 3). For example, if your home's market value is $216,485 (Navajo County's median), your assessed value would be $21,648.50 (calculated as $216,485 × 10%), resulting in approximately $1,032 in annual property taxes at the county's effective rate of 0.54%.

The Appeal Process

Appeals are heard by the County Assessor / County Board of Equalization / Arizona State Board of Equalization / Arizona Tax Court. The Assessor will review your petition and supporting evidence, then issue a written decision within 20 days. If you proceed to the Board of Equalization level, you may present evidence at a formal hearing where board members will consider comparable sales, appraisals, and other documentation to determine the correct valuation.

1

Step 1: Review your Notice of Valuation carefully when it arrives between January and March. Check the Full Cash Value and Limited Property Value to ensure they accurately reflect your property's condition and market value.

2

Step 2: Obtain a Petition for Review of Valuation form from the Navajo County Assessor's Office by calling (928) 524-4086, visiting in person, or downloading from their website. The petition must include your opinion of the property's full cash value and substantial information justifying that opinion.

3

Step 3: Gather supporting documentation such as comparable sales data from properties in the same geographic area, recent appraisals, photographs showing property condition, or repair estimates if applicable. If using the cost approach, include the cost to rebuild plus land value.

4

Step 4: File your completed Petition for Review with the Assessor's Office within 60 days of the notice date printed on your Notice of Valuation. The Assessor must rule on your petition within 20 days after filing. You can also appeal for unsecured personal property within 20 days of the valuation notice mailing date.

5

Step 5: The Assessor's Office will mail their decision by August 15 of the year the petition was filed. If you disagree with the Assessor's decision, you may appeal to the County Board of Equalization within 25 days of the mailing date of the Assessor's decision.

6

Step 6: If you are not satisfied with the County Board of Equalization's decision, you may appeal to the Arizona Tax Court within 60 days of the Board's decision but no later than December 15 of the year in which the Notice of Valuation was sent. If you did not file an administrative appeal, you have until December 15 to file directly with Tax Court.

7

Step 7: Tax Court appeals are heard at Maricopa Superior Court in Phoenix. You have 60 days from the State Board of Equalization decision to file. Contact the court at (602) 506-8288 or visit their website for filing requirements and fees.

Required form: Petition for Review of Valuation (available from Assessor's Office)

Filing Methods

mail:Mail to: Navajo County Assessor, P.O. Box 668, Holbrook, AZ 86025
in-person:Deliver to: 100 East Code Talkers Drive, South Highway 77, Holbrook, AZ 86025 (Monday-Friday, 8:00am-12:00pm and 12:30pm-4:00pm)
in-person:Show Low office: 600 N. 9th Place, Show Low, AZ 85901 (Tuesday, 8:00am-12:00pm and 12:30pm-4:00pm)

Evidence to Bring

Comparable sales data from similar properties in your geographic areaRecent professional appraisal reportsPhotographs documenting property condition or defectsRepair estimates or contractor invoices for needed workCost data showing rebuild costs plus land value if using cost approachIncome and expense statements for income-producing properties

Navajo County Assessor Contact

Navajo County Assessor's Office

Phone: (928) 524-4086

Address: 100 East Code Talkers Drive, South Highway 77, P.O. Box 668, Holbrook, AZ 86025

Website: https://www.navajocountyaz.gov/183/Assessor

Online Portal: https://apps.navajocountyaz.gov/NavajoWebPayments/PropertyInformation

Hours: Monday-Friday, 8:00am-12:00pm and 12:30pm-4:00pm (Holbrook); Tuesday, 8:00am-12:00pm and 12:30pm-4:00pm (Show Low)

Tax Exemptions in Navajo County

Widows/Widowers Exemption

Varies annually; 2026 assessed value limit cannot exceed $36,454 for all Arizona properties owned

Provides property tax relief for qualifying widows and widowers on their primary residence, manufactured home, or personal property such as vehicles.

Eligibility: Must be an Arizona resident widow or widower; spouse must have been an Arizona resident when deceased; income limits apply - $39,865 for households without children under 18, $47,826 with children under 18 or disabled children (2025 income limits); property must be primary residenceDeadline: Between January 1 and February 28, 2026

Disabled Person Exemption

Varies annually based on statutory limits; 2026 assessed value limit is $36,454 for all Arizona properties owned

Exempts a portion of property taxes for individuals with total and permanent disabilities that prevent substantial gainful activity.

Eligibility: Must have total and permanent disability (physical or mental) resulting in inability to engage in substantial gainful activity; disability must be expected to last 12+ months or result in death; income limits apply; certification from qualified medical professional requiredDeadline: Between January 1 and February 28, 2026

Disabled Veteran Exemption

Varies based on disability rating and statutory limits

Property tax exemption for veterans with service-connected disabilities on real property, mobile homes, or personal property.

Eligibility: Must be an Arizona resident veteran with service-connected disability certified by the U.S. Department of Veterans Affairs; income and property value limits applyDeadline: Between January 1 and February 28, 2026

Senior Property Valuation Protection (Senior Freeze)

Freezes assessed value growth for 3 years

Freezes the Limited Property Value of a qualifying primary residence for a three-year period, though tax rates may still change.

Eligibility: At least one owner must be age 65 or older at application; property must be primary residence; must have resided in home for at least 2 years prior to applying; annual household income limits applyDeadline: Must reapply every three years; applications accepted through Assessor's Office

State Aid to Education Credit

Up to $600 per year

Automatic reduction in school district taxes for owner-occupied residential property.

Eligibility: Owner-occupied real property and improvements classified as Class 3 property; automatically applied if property is primary residenceDeadline: Automatic - no application required

Official Resources

Navajo County Assessor's Office →

Official Assessor website with property search tools, exemption information, forms, and contact details for filing appeals.

Navajo County Property Information Search →

Online portal to search and view property assessment information, tax records, and parcel details for Navajo County properties.

Arizona State Board of Equalization →

State-level appeal information including forms, filing instructions, and guidance for appealing beyond the county level.

Arizona Department of Revenue - Property Tax Information →

Comprehensive guide to Arizona property taxation including exemptions, valuation methods, assessment ratios, and taxpayer rights.

Check Your Navajo County Assessment

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

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to appeal my property taxes in Navajo County for 2026?
You must file your property tax appeal within 60 days of the notice date printed on your Notice of Valuation, which is typically mailed between January 1 and March 1 each year. The specific deadline will be printed on the front of your notice. It is critical to meet this deadline as missing it means you forfeit your right to appeal for that tax year. The United States Postal Service postmark date serves as evidence of when your petition was filed, so mailing it on the deadline day is acceptable.
How do I file a property tax appeal in Navajo County?
To file a property tax appeal in Navajo County, first obtain a Petition for Review of Valuation form from the Assessor's Office by calling (928) 524-4086 or visiting their office in Holbrook or Show Low. Complete the form with your opinion of your property's correct full cash value and include substantial supporting information such as comparable sales data, recent appraisals, or photographs. File the completed petition with the Assessor's Office by mail to P.O. Box 668, Holbrook, AZ 86025, or in person at 100 East Code Talkers Drive in Holbrook within 60 days of your Notice of Valuation date. The Assessor must respond to your petition within 20 days of filing.
What evidence do I need for a successful Navajo County property tax appeal?
For a successful appeal in Navajo County, you should provide substantial documentation supporting your opinion of value. If using the market approach, include sale prices of at least one comparable property in the same geographic area or the recent sale of your subject property. Comparable sales should be similar in size, age, condition, and location. If using the cost approach, provide documentation of the cost to rebuild the property plus the land value. Additional helpful evidence includes recent professional appraisals, photographs showing property condition or defects, repair estimates for needed work, or documentation of errors in the property record such as incorrect square footage or features.
What happens after I file a property tax appeal with the Navajo County Assessor?
After you file your Petition for Review of Valuation, the Navajo County Assessor has 20 days to review your petition and issue a ruling. The Assessor will evaluate your supporting evidence, opinion of value, and the basis for your appeal. The Assessor's Office is required to mail their decision by August 15 of the year the petition was filed. If you are not satisfied with the Assessor's decision, you have 25 days from the mailing date of their decision to appeal to the County Board of Equalization. At the Board level, you may present evidence at a formal hearing where board members will consider your documentation to determine the correct valuation.
How much can I save by appealing my property taxes in Navajo County?
The amount you can save depends on how much your property is overvalued. In Navajo County, with an effective tax rate of 0.54%, every $10,000 reduction in your assessed value saves approximately $54 per year in property taxes. Because Arizona uses a 10% assessment ratio for residential property, if you successfully reduce your market value by $50,000, your assessed value drops by $5,000, saving you about $27 annually. Statistics show that approximately 25% of homes in America are overassessed and pay an average of $1,346 too much in property taxes every year, making appeals worthwhile even in a lower-tax county like Navajo County.
Can I appeal my property taxes in Navajo County if I disagree with the Assessor's decision?
Yes, if you disagree with the Navajo County Assessor's decision on your initial appeal, you have multiple levels of further appeal available. You may file with the County Board of Equalization within 25 days of the date the Assessor's decision was mailed. If still unsatisfied, you can appeal to the Arizona Tax Court within 60 days of the Board's decision, but no later than December 15 of the year in which the Notice of Valuation was sent. Alternatively, you may bypass the County Board and appeal directly to Tax Court within 60 days of the Assessor's decision. If you never filed an administrative appeal with the Assessor, you have until December 15 to file directly with Tax Court.
What is the Navajo County homestead exemption worth?
Navajo County offers several exemptions rather than a traditional homestead exemption. Owner-occupied homes automatically receive State Aid to Education credit of up to $600 per year. Qualifying widows, widowers, disabled persons, and disabled veterans may receive larger exemptions with income and property value limits; for 2026, the assessed value limit is $36,454 for all Arizona properties owned. Senior citizens age 65 and older may qualify for the Senior Property Valuation Protection program that freezes their property's Limited Value for three years, though income limits apply. To determine your eligibility and potential savings, contact the Navajo County Assessor's Office at (928) 524-4086 and apply between January 1 and February 28.
When are property tax assessment notices mailed in Navajo County?
Navajo County mails Notices of Valuation to all property owners annually between January 1 and March 1 of each year. The notices typically reach homeowners' mailboxes by the middle of March. Each Notice of Valuation contains your property's Full Cash Value, Limited Property Value, and assessment information for the current tax year. The notice also includes the deadline date by which you must file an appeal if you believe your property has been improperly valued. It is important to review your notice carefully upon receipt because the 60-day appeal deadline begins from the notice date printed on the card, not from when you receive it.

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

Apache County (St. Johns)Cochise County (Sierra Vista)Coconino County (Flagstaff)Gila County (Globe)Graham County (Safford)Greenlee County (Clifton)
← All Arizona property tax appeal info

Sources: https://www.navajocountyaz.gov/188/Appeal-Process | https://www.navajocountyaz.gov/183/Assessor | https://www.ownwell.com/trends/arizona/navajo-county | https://www.navajocountyaz.gov/m/newsflash/Home/Detail/85 | https://smartasset.com/taxes/arizona-property-tax-calculator

Last verified: 2026-03-05