Pima County Property Tax Appeal — Arizona

Step 1: Review your Notice of Valuation received between February and March. Check the Full Cash Value (FCV) and Limited Property Value (LPV) to determine if your property is overvalued compared to similar homes in your neighborhood.

Step 2: Gather supporting evidence within 60 days of the notice mailing date. Collect comparable sales data from similar properties that sold recently, photographs showing property condition or defects, repair estimates for needed work, and an independent appraisal if available.

Step 3: Complete and file Form DOR 82130 (Petition for Review of Real Property Valuation) with the Pima County Assessor's Office. Include your proposed value and detailed explanation of why you believe the assessment is incorrect, along with all supporting documentation.

Step 4: Wait for the Assessor's decision, which must be issued by August 15. The Assessor will review your evidence and either agree to reduce your value, partially reduce it, or uphold the original assessment. You'll receive a written decision by mail.

Step 5: If you disagree with the Assessor's decision, file an appeal with the State Board of Equalization within 25 days of receiving the Assessor's decision. Pima County uses the State Board (not a County Board) for second-level appeals.

Step 6: If still unsatisfied after the State Board decision, you may appeal to Arizona Tax Court within 60 days. All Arizona tax court appeals are heard at Maricopa Superior Court in Phoenix regardless of which county the property is located in.

Alternative Step: You may bypass the administrative process entirely and file directly with Tax Court after receiving your Notice of Valuation, but this must be done by December 15 of the valuation year and you cannot have filed with the County Assessor first.