AppealDesk

Navajo County Property Tax Appeal, Arizona

Travis BunnTravis Bunn·Updated July 24, 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 110,000 residents, the county offers significantly lower property taxes than the national average. The median home value in Navajo County is approximately $165,000, well below Arizona's statewide median, with an effective property tax rate of 0.62%. Property tax appeals are particularly important here because the median annual property tax bill of $1,066 is $1,334 below the national median of $2,400, yet approximately 25% of properties may be overassessed, making accurate valuations critical for protecting homeowners in this rural county.

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

Median Home

$165,000

Tax Rate

0.62%

Annual Tax

$1,066

Population

110,329

On the typical Navajo County home, valued near $165,000 at the county’s effective tax rate of 0.62%, 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 notice date printed on the Notice of Valuation

You must file your appeal within 60 days of the notice date printed on the front of your Notice of Valuation, which is typically mailed between January 1 and March 1 each year. The specific deadline will be printed on your notice. The United States Postal Service postmark date serves as evidence of when your petition was filed.

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How Navajo County Assesses Property

10%of market value

Assessed by: Navajo County Assessor's Office

Assessment cycle: annual

Notices typically mailed: January 1 - March 1

In Arizona, property taxes are not calculated on your home's full market value. Instead, the county determines a Limited Property Value (LPV), which can only increase 5% annually, then applies a 10% assessment ratio for residential properties. For example, if your home's market value is $165,000 and your LPV is also $165,000, at Arizona's 10% assessment ratio your assessed value would be $16,500. At Navajo County's effective rate of 0.62%, this would result in approximately $1,023 in annual taxes.

The Appeal Process

Appeals are heard by the County Board of Equalization (Board of Supervisors) / Arizona Tax Court. The Assessor will first review your petition and may schedule an informal meeting to discuss your concerns and evidence. If you proceed to the County Board of Equalization, you will present your evidence at a quasi-judicial hearing where the Board acts like a judge, making decisions from the bench based on evidence presented, with written decisions mailed to all parties.

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Step 1: 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 the county website. The petition must be filed within 60 days of the notice date on your Notice of Valuation.

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Step 2: Complete the petition with your opinion of your property's correct full cash value and include substantial supporting evidence such as recent comparable sales, recent appraisal reports, photos documenting property condition, or repair estimates for defects. You may request an informal meeting with the Assessor's office on the petition form.

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Step 3: Submit the completed petition to the Assessor's Office by mail or in person by the deadline printed on your notice. The Assessor must review and respond to your petition on or before August 15.

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Step 4: If you disagree with the Assessor's decision, you may appeal to the County Board of Equalization (Board of Supervisors) within 25 days of the date the Assessor's decision was mailed. Use the Petition for Review form for this second-level appeal.

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Step 5: If still unsatisfied after the County Board of Equalization 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. All Arizona tax court appeals are heard at the Maricopa Superior Court in Phoenix.

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:Holbrook Office: 100 East Code Talkers Drive, Holbrook, AZ 86025 (Monday-Friday 8:00 AM - 4:00 PM); Show Low Office: 600 N. 9th Place, Show Low, AZ 85901 (Tuesdays 8:00 AM - 4:00 PM)
phone:Call (928) 524-4086 to request forms

Evidence to Bring

Recent comparable sales data from similar properties in your areaRecent professional appraisal reportPhotographs documenting property condition or defectsRepair estimates or contractor bids for needed repairsDocumentation of property classification errors

Navajo County Assessor Contact

Navajo County Assessor's Office

Phone: (928) 524-4086

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

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

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

Hours: Holbrook: Monday-Friday 8:00 AM - 12:00 PM, 12:30 PM - 4:00 PM; Show Low: Tuesdays 8:00 AM - 12:00 PM, 12:30 PM - 4:00 PM

Tax Exemptions in Navajo County

Widow/Widower Exemption

Varies based on income and assessed value; 2026 assessed value limit is $36,454 for all Arizona properties owned

Provides property tax reduction for qualifying widows and widowers on their primary residence

Eligibility: Widows/widowers whose spouse was an Arizona resident when deceased, meet income limits ($39,865 for households without children under 18; $47,826 with children under 18), and property value limitationsDeadline: January 1 - February 28 annually

Senior Property Valuation Protection (Senior Freeze)

Freezes LPV growth (typically saves several hundred dollars annually as values increase)

Freezes the Limited Property Value of a qualifying primary residence for a three-year period

Eligibility: At least one owner must be age 65 or older, property must be primary residence with at least two years of residency prior to applying, income limits apply and vary by household sizeDeadline: Must reapply every three years; initial applications January 1 - February 28

Disabled Person/Veteran Exemption

Varies based on disability rating; 2026 assessed value limit is $36,454 for all Arizona properties owned

Provides property tax exemption for persons with total and permanent disabilities or veterans with service-connected disabilities

Eligibility: Individuals who are 100% disabled or veterans with qualifying service-connected disabilities, meet income limits and property value limitationsDeadline: January 1 - February 28 annually

Navajo County Appeal Packet · $49

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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 the front of your Notice of Valuation, which is typically mailed between January 1 and March 1 each year. The specific deadline will be printed on 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 online or in person?
To file a property tax appeal in Navajo County, you must 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 at 100 East Code Talkers Drive (Monday-Friday 8:00 AM - 4:00 PM) or Show Low at 600 N. 9th Place (Tuesdays). Currently, there is no online filing portal for appeals; you must submit the completed petition by mail to P.O. Box 668, Holbrook, AZ 86025, or in person. Include substantial supporting information such as comparable sales data, recent appraisals, photos, or repair estimates.
What is the homestead exemption worth in Navajo County and how do I apply?
Arizona does not offer a traditional homestead exemption that directly reduces property values. However, Navajo County residents may qualify for widow/widower exemptions or disabled person/veteran exemptions that reduce taxable assessed value, with a 2026 assessed value limit of $36,454 for all Arizona properties owned. These exemptions typically save $200-$1,000 annually depending on income and property value. To apply, you must appear in person at the Assessor's Office between January 1 and February 28 to sign the application in front of an Assessor staff member. Income limits apply: $39,865 for households without children under 18, or $47,826 with children under 18.
What happens at a County Board of Equalization hearing in Navajo County?
If you disagree with the Assessor's initial decision, you may appeal to the County Board of Equalization (Board of Supervisors) within 25 days of the Assessor's decision date. The Board conducts a quasi-judicial hearing, acting much like a judge, where you present evidence supporting your opinion of value. You should bring comparable sales data, appraisals, photographs, and any other documentation supporting your case. The Board makes decisions from the bench based on the evidence presented, and written decisions are mailed to all affected parties. The Board must rule on appeals by the third Friday in November.
How much can I save by appealing my property taxes in Navajo County?
The savings from a successful appeal depend on how much your property's assessed value is reduced. Statistics show that approximately 25% of homes in America are overassessed by an average of $1,346 annually. In Navajo County, with an effective tax rate of 0.62%, if you successfully reduce your home's Limited Property Value by $50,000, your assessed value would drop by $5,000 (10% assessment ratio), saving you approximately $310 per year. If you reduce the value by $100,000, you could save approximately $620 annually. A successful appeal can permanently lower your annual bill going forward.
What evidence do I need for a successful Navajo County property tax appeal?
To support your appeal, you should provide substantial information justifying your opinion of your property's correct full cash value. The most effective evidence includes recent comparable sales from similar properties in your area (preferably sold within the past 6-12 months), a recent professional appraisal report, photographs documenting property condition or defects, repair estimates or contractor bids for needed repairs, and documentation of any property classification errors. The Petition for Review form must state your opinion of the full cash value and include this supporting documentation. Previous appraisals and expert opinions are also valuable evidence.
Can I appeal to the State Board of Equalization from Navajo County?
No, the Arizona State Board of Equalization only hears appeals from counties with populations of 500,000 or more (currently only Maricopa and Pima counties). Navajo County, with a population of approximately 110,000, uses the County Board of Equalization system instead. In Navajo County, after the Assessor's decision, you appeal to the County Board of Equalization (Board of Supervisors), and if still unsatisfied, you may appeal to the Arizona Tax Court within 60 days of the Board's decision, but no later than December 15 of the valuation year.
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 each year, with notices typically reaching homeowners' mailboxes by mid-March. Each Notice of Valuation includes your property's Full Cash Value (market value), Limited Property Value (LPV), assessment ratio, legal classification, and the deadline to file an appeal (60 days from the notice date). The assessed value shown on this notice will be used to calculate your property tax bill that is mailed in September. Review your notice carefully when it arrives to ensure the information is accurate.

Official Resources

Navajo County Assessor Official Website →

Access property assessment information, exemption applications, appeal forms, and contact information for the Navajo County Assessor's Office.

Navajo County Property Information Search →

Search and view property assessment information, tax records, and parcel details for any property in Navajo County.

Arizona State Board of Equalization - Property Tax Appeals →

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

Arizona Department of Revenue - Property Tax Division →

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

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://smartasset.com/taxes/arizona-property-tax-calculator | https://www.ownwell.com/trends/arizona/navajo-county | https://sboe.az.gov/ | https://www.navajocountyaz.gov/789/Tax-Relief-Programs

Last verified: 2026-07-24