AppealDesk

Pima County Property Tax Appeal, Arizona

Travis BunnTravis Bunn·Updated July 24, 2026

Pima County is Arizona's second-most populous county with approximately 1.07 million residents, anchored by Tucson as the county seat. The county's median home value of approximately $261,407 is below the national average, yet its effective property tax rate of 0.78-0.85% exceeds the state median of 0.51%. The median annual property tax bill of $2,206-$2,400 is near the national median of $2,400, making Pima County one of Arizona's highest-taxed counties despite relatively moderate home values. This combination of high tax rates and modest property values creates significant appeal opportunities for homeowners who believe their assessments are inflated.

Notable cities: Tucson, Oro Valley, Marana, Sahuarita, South Tucson

Median Home

$261,407

Tax Rate

0.78%

Annual Tax

$2,206

Population

1,074,000

On the typical Pima County home, valued near $261,407 at the county’s effective tax rate of 0.78%, 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 date the Notice of Value was mailed (typically late April 2026 for notices mailed in February)

Property owners have 60 days from the mailing date shown on their Notice of Value to file a Petition for Review with the Pima County Assessor. Notices are typically mailed before March 1 each year, making the typical deadline around late April (April 28, 2026 for Tax Year 2026). The deadline is calculated from the mail date printed on the notice, not the date you receive it.

Want the full walkthrough? Read our Pima County Property Tax Appeal Guide with evidence strategies and hearing tips.

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How Pima County Assesses Property

10%of market value

Assessed by: Pima County Assessor's Office

Assessment cycle: annual

Notices typically mailed: February (before March 1)

In Arizona, residential property is assessed at 10% of its full cash value (market value). For example, if your Pima County home has a market value of $261,000, your assessed value would be $26,100 (10% of $261,000). At Pima County's effective tax rate of 0.78%, your annual property tax bill would be approximately $2,036. This means you're only taxed on 10% of your home's actual market value, but the rate applied to that assessed value determines your final bill.

The Appeal Process

Appeals are heard by the Pima County Assessor / Arizona State Board of Equalization / Arizona Tax Court. After filing your petition, the Assessor's staff will review your evidence and may schedule an informal meeting to discuss your concerns. The Assessor must issue a decision by August 15, either granting a reduction, partial reduction, or denying your appeal with written justification.

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Step 1: Review your Notice of Value carefully when it arrives before March 1. Compare the Full Cash Value (FCV) to recent sales of comparable homes in your neighborhood and verify all property details (square footage, bedrooms, bathrooms, lot size) are accurate.

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Step 2: Gather supporting evidence within the 60-day filing window. Collect comparable sales data from homes similar to yours that sold for less near January 1 (the valuation date), photographs documenting property condition issues, repair estimates for needed work, or an independent appraisal if available.

3

Step 3: Complete and file Form 82130R (Residential Petition for Review of Valuation) with the Pima County Assessor's Office by the deadline printed on your notice. Submit online at https://www.asr.pima.gov/appeals, by mail to 240 N Stone Ave, Tucson, AZ 85701, or in person during business hours.

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Step 4: Attend an informal review with the Assessor's staff if requested or desired. The Assessor must respond to all appeals by August 15. If your appeal is granted, your valuation will be reduced. If denied, you'll receive a Notice of Decision explaining the reasons.

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Step 5: If unsatisfied with the Assessor's decision, appeal to the Arizona State Board of Equalization within 25 days of the Notice of Decision mailing date. Alternatively, you can bypass the Board and file directly with Arizona Tax Court within 60 days of the Assessor's decision.

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Step 6: If the State Board of Equalization denies your appeal, you have a final option to appeal to Arizona Tax Court within 60 days of the Board's decision. For Pima County, all Tax Court appeals are filed with Maricopa Superior Court. You can also bypass the administrative process entirely and file directly in Tax Court by December 15 of the valuation year.

Required form: Residential Petition for Review of Valuation (Arizona DOR Form 82130R)

Filing Methods

online:Visit the Pima County Assessor website at https://www.asr.pima.gov/appeals for online filing options
mail:Pima County Assessor's Office, 240 N Stone Ave, Tucson, AZ 85701
in-person:240 N Stone Ave, Tucson, AZ 85701 (Monday-Friday, 8:00 AM - 5:00 PM)

Evidence to Bring

Comparable sales data from similar homes sold near January 1Photographs showing property condition issues or defectsRepair estimates or contractor quotes for needed workIndependent appraisal report (if obtained)Documentation of property characteristic errors (incorrect square footage, etc.)

Pima County Assessor Contact

Pima County Assessor's Office

Website: https://www.asr.pima.gov/

Online Portal: https://www.asr.pima.gov/appeals

Hours: Monday-Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Pima County

Widow/Widower/Disabled Person Exemption

Up to $4,873 reduction in assessed value (2026)

Reduces the assessed Limited Property Value for qualifying widows, widowers, and totally disabled persons

Eligibility: Must meet Arizona Department of Revenue income thresholds and asset limits. Property must be the primary residence. Widows/widowers must not have remarried. Disabled persons must be totally and permanently disabled.Deadline: First Monday in January through March 1 annually

Disabled Veteran Property Tax Exemption

100% exemption of Limited Assessed Value for veterans with 100% service-connected disability rating; partial exemption for those with lower disability ratings

Provides full or partial exemption for honorably discharged veterans with service-connected disabilities

Eligibility: Must have service-connected disability rating from the VA, be honorably discharged, be an Arizona resident, own property in Pima County, and meet income thresholds. VA pension and disability payments excluded from income calculations.Deadline: First Monday in January through March 1 annually

Senior Property Valuation Protection (Senior Freeze)

Freezes assessed value at current level for 3 years (prevents increases)

Freezes the Limited Property Value for three years for qualifying seniors, preventing increases due to market appreciation

Eligibility: Must be age 65 or older, meet income requirements set by Arizona Department of Revenue, and occupy property as primary residence. Must apply by September 1.Deadline: September 1

Property Tax Refund Credit

Up to $502 state income tax credit

State income tax credit for very low-income seniors to offset property tax burden

Eligibility: Age 65+, very low income as defined by Arizona Department of Revenue, must file Arizona state income tax return to claim creditDeadline: Claimed on annual Arizona state income tax return

Pima County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Pima County for 2026?
The deadline to appeal your property taxes in Pima County is 60 days from the date your Notice of Value was mailed, which is printed on the notice itself. For Tax Year 2026, notices are mailed before March 1, making the typical appeal deadline approximately April 28, 2026. However, you must use the specific mail date shown on your individual notice to calculate your exact deadline. The postmark date is considered proof of timely filing if you mail your appeal, so don't wait until the last day. If you miss the initial 60-day deadline, you may still be able to file directly with Tax Court by December 15 of the valuation year.
How do I file a property tax appeal in Pima County online?
To file a property tax appeal online in Pima County, visit the Pima County Assessor's website at https://www.asr.pima.gov/appeals where you can access the online filing portal. You'll need to complete the Residential Petition for Review of Valuation (Form 82130R) and submit it electronically along with any supporting documentation such as comparable sales data, photos of property defects, or repair estimates. The online system allows you to track your appeal status and communicate with the Assessor's office throughout the review process. If you encounter any technical difficulties or prefer traditional filing methods, you can also mail your appeal to 240 N Stone Ave, Tucson, AZ 85701, or submit it in person during business hours (Monday-Friday, 8:00 AM - 5:00 PM).
What evidence do I need to win my Pima County property tax appeal?
The strongest evidence for a successful Pima County property tax appeal includes recent comparable sales of similar homes in your neighborhood that sold for less than your assessed Full Cash Value, ideally near the January 1 valuation date. You should gather 3-5 truly comparable properties with similar square footage, age, condition, and location. Additionally, photographs documenting property condition issues, deferred maintenance, or functional obsolescence can support your case. Repair estimates from licensed contractors for needed work, an independent appraisal if you've obtained one, and documentation of any errors in the Assessor's property records (such as incorrect square footage or extra bedrooms that don't exist) are also valuable. The key is to provide objective, factual evidence that your home's market value is lower than the Assessor's Full Cash Value determination.
What happens after I file a property tax appeal in Pima County?
After you file your property tax appeal with the Pima County Assessor's Office, the staff will review your petition and supporting evidence. You may be contacted for an informal meeting or hearing to discuss your concerns and present your case in person, though this is optional and depends on the complexity of your appeal. The Assessor's office must issue a written decision by August 15, either granting your requested reduction, offering a partial reduction, or denying your appeal with an explanation of their reasoning. If you're not satisfied with the Assessor's decision, you have 25 days from the Notice of Decision mailing date to appeal to the Arizona State Board of Equalization, or you can bypass the Board and file directly with Tax Court within 60 days. Throughout the process, you can check your appeal status through the online portal or by contacting the Assessor's office at 520-724-8630.
How much can I save by appealing my property taxes in Pima County?
The amount you can save by appealing your property taxes in Pima County depends on how much your Full Cash Value is reduced and the county's effective tax rate. With Pima County's effective rate of approximately 0.78%, every $10,000 reduction in your home's Full Cash Value translates to roughly $78 in annual property tax savings (since you're taxed on 10% of the market value). For example, if you successfully appeal and reduce your home's assessed value from $300,000 to $275,000 (a $25,000 reduction), you would save approximately $195 per year. Over multiple years, these savings compound significantly. In Pima County, where property tax bills range from $1,376 at the 25th percentile to $3,306 at the 75th percentile, even a modest valuation reduction can result in hundreds of dollars in annual savings, making the appeal process worthwhile for many homeowners.
Can I appeal my Pima County property taxes if I disagree with the assessment ratio?
No, you cannot appeal the 10% assessment ratio in Pima County because this is set by Arizona state law for all residential property and applies uniformly across the state. The assessment ratio of 10% means your property is taxed on 10% of its full cash value (market value), and this percentage is not subject to individual appeal. However, you can and should appeal if you believe the Assessor's determination of your property's Full Cash Value (market value) is too high. For example, if the Assessor values your home at $300,000 but you believe it's only worth $275,000 based on comparable sales, you can appeal the Full Cash Value. Your actual assessed value will always be 10% of whatever Full Cash Value is determined, but you have the right to challenge whether that underlying market value is accurate. Focus your appeal on proving the market value is overstated, not on the assessment ratio itself.
What is the difference between Full Cash Value and Limited Property Value in Pima County?
In Pima County and throughout Arizona, Full Cash Value (FCV) is the Assessor's opinion of your property's market value as of January 1, which is reassessed annually based on current market conditions and sales data. Limited Property Value (LPV) is a separate value that can only increase by a maximum of 5% per year under Proposition 117, designed to protect homeowners from dramatic tax increases when property values surge. Your property taxes are calculated on whichever is lower, the FCV or LPV, multiplied by the 10% assessment ratio and the local tax rate. When appealing your property taxes, you appeal the Full Cash Value, arguing that the Assessor's market value determination is too high. If you're successful in reducing your FCV through an appeal, your LPV may also adjust downward, resulting in immediate and long-term tax savings since future LPV increases are calculated from the lower base.
What exemptions can lower my property taxes in Pima County?
Pima County offers several exemptions that can significantly reduce your property tax burden. The Widow/Widower/Disabled Person Exemption provides up to $4,873 in assessed value reduction for qualifying individuals who meet strict income and asset limits. Disabled veterans with a 100% service-connected disability rating can receive a full exemption on their primary residence if they meet income requirements and are honorably discharged. The Senior Property Valuation Protection (Senior Freeze) is available for residents age 65+ who meet income thresholds and can freeze your Limited Property Value for three years, preventing increases due to market appreciation. Additionally, very low-income seniors may qualify for a Property Tax Refund Credit of up to $502 on their state income tax return. Most exemptions require annual application between the first Monday in January and March 1, except the Senior Freeze which has a September 1 deadline. Contact the Pima County Assessor's Office at 520-724-8630 to determine your eligibility.

Official Resources

Pima County Assessor's Office Official Website →

Access property records, assessment information, exemption applications, and appeal forms directly from the county assessor.

Arizona State Board of Equalization →

Information on filing second-level appeals with the state board after an unsuccessful county assessor appeal.

Pima County Property Search Tool →

Look up your property's parcel number, assessed values, and ownership records using the county's GIS parcel search system.

Arizona Department of Revenue Property Tax Forms →

Download Form 82130R and other required property tax appeal and exemption forms from the state revenue department.

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.asr.pima.gov/ | https://sboe.az.gov/ | https://www.ownwell.com/trends/arizona/pima-county | https://smartasset.com/taxes/arizona-property-tax-calculator | https://propertytaxrates.org/exemptions/arizona/

Last verified: 2026-07-24