Pinal County Property Tax Appeal, Arizona

Step 1: Review your Notice of Valuation mailed in February to confirm the Full Cash Value (FCV) and Limited Property Value (LPV). Note the mailing date, your 60-day appeal deadline begins from that date.

Step 2: Gather evidence to support your appeal, including comparable sales of similar properties in your area, recent independent appraisals, photos documenting property condition issues, or repair estimates for defects that reduce value.

Step 3: Complete Form 82130R for residential property (or Form 82130 for other property types). You must state the valuation method you're using, market approach with comparable sales, cost approach with rebuild costs plus land value, or income approach, and provide substantial supporting information.

Step 4: File your Petition for Review with the Pinal County Assessor's Office within 60 days of the notice mailing date. You can mail it to P.O. Box 709, Florence, AZ 85132, or deliver it in person to any Assessor's Office location. There is no filing fee for administrative appeals.

Step 5: The Assessor's Office will review your petition and may schedule an informal meeting with an appraiser to discuss your evidence. Administrative appeal decisions are mailed no later than August 15th.

Step 6: If you disagree with the Assessor's decision, you may appeal to the County Board of Equalization within 25 days of the decision mailing date, or to the Arizona Tax Court within 60 days of the decision (but no later than December 15).

Step 7: If you proceed to the Board of Equalization, a hearing will be scheduled where you can present your evidence. The Board will issue a written decision after reviewing testimony and documentation from both parties.

Step 8: Final option, Appeal to the Arizona Tax Court within 60 days of the Board of Equalization decision, or directly to Tax Court by December 15 if you bypass the administrative process.