Pinal County Property Tax Appeal — Arizona

Rob Hartley·Updated March 5, 2026

Pinal County is located in central Arizona with its county seat in Florence. The county is Arizona's third-most populous with an estimated population of over 513,000 as of 2024, experiencing rapid growth of 5.6% annually. Major cities include Maricopa, Casa Grande, Apache Junction, Eloy, and Coolidge. Property tax appeals matter here because Pinal County has the 4th highest primary property tax rate among Arizona counties at $3.36 per $100 of assessed value. Despite this, the county's effective tax rate of approximately 0.52% to 0.84% remains below the national median of 1.02%, and the median annual property tax bill of $1,383 to $1,596 is significantly lower than the national median of $2,400.

Notable cities: Florence, Maricopa, Casa Grande, Apache Junction, Eloy, Coolidge

Median Home

$319,292

Tax Rate

0.52%

Annual Tax

$1,596

Population

513,862

2026 Appeal Deadline: 60 days from the date the Notice of Valuation was mailed (typically April 15, 2025 for 2026 valuations)

Property owners have 60 days from the date the Notice of Valuation is mailed to file an appeal with the County Assessor. Notices are mailed in February, no later than March 1. For the 2026 tax year, the deadline to file an administrative appeal of your 2026 value is April 15, 2025.

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

How Pinal County Assesses Property

10%of market value

Assessed by: Pinal County Assessor's Office

Assessment cycle: annual

Notices typically mailed: February (no later than March 1)

In Arizona, residential properties are assessed at 10% of the full cash (market) value to determine the assessed value used for tax calculations. The Limited Property Value (LPV) is then used to compute your actual taxes, and this value cannot increase more than 5% per year in most cases. For example: If your home's market value is $319,000 (Pinal County's median), at Arizona's 10% assessment ratio your assessed value would be $31,900. At the county's effective tax rate of 0.52%, this results in approximately $1,659 in annual property taxes.

The Appeal Process

Appeals are heard by the County Assessor / County Board of Equalization / Arizona Tax Court. At the County Assessor level, you can request an informal meeting with appraisers to review your property valuation. If denied and you appeal to the County Board of Equalization, you will have a hearing where you present evidence supporting your opinion of value. There is no cost for filing at any administrative level.

Review your Notice of Valuation which is mailed in February (no later than March 1) and shows both your Full Cash Value and Limited Property Value for the following tax year.

Gather evidence to support your appeal, including comparable sales data from properties in your area, photographs showing property condition, repair estimates for any defects, and any other documentation that your property's market value is lower than the assessed value.

Complete and file Form 82130R (for residential) or Form 82130 (for commercial/other) with the County Assessor within 60 days of the notice mailing date. You may request an informal meeting with the Assessor's appraisers to review your valuation.

Wait for the Assessor's decision, which must be issued no later than August 15. The Assessor will review your petition and supporting evidence, and may meet with you to discuss the valuation.

If the Assessor denies your appeal in full or in part, you may appeal to the County Board of Equalization (for Pinal County, as it has a population under 500,000) within 25 days of the Assessor's decision being mailed.

Attend a hearing before the County Board of Equalization, where properties valued at $500,000 or less are heard by one member or hearing officer. The Board must complete hearings and issue decisions before October 15.

If still dissatisfied with the Board's decision, you may appeal to the Arizona Tax Court within 60 days of the Board's decision, or you may appeal directly to Tax Court on or before December 15 without going through the administrative process.

Required form: Form 82130R (for residential property) or Form 82130 (for commercial/industrial property, vacant land, agricultural land, or other non-residential property)

Filing Methods

mail:Pinal County Assessor's Office, P.O. Box 709, Florence, AZ 85132

in-person:Main office in Florence at 31 N Pinal Street, Building E; or satellite offices in Apache Junction (Monday-Thursday 8am-4pm), Casa Grande (Monday-Thursday 8am-4pm), Maricopa (Tuesday-Friday 8am-3:30pm), or San Tan Valley (Tuesday & Thursday 8am-4pm)

online:No online filing portal available; must submit by mail or in-person

Evidence to Bring

Comparable sales data from at least one property in the same geographic areaPhotographs of property conditionRepair estimates for defects or damageRecent appraisals or sale of the property in questionDocumentation of property characteristics and features

Pinal County Assessor Contact

Pinal County Assessor's Office

Phone: 520-866-6361

Address: 31 N Pinal Street, Building E, Florence, AZ 85132 (Mailing: P.O. Box 709, Florence, AZ 85132)

Website: https://www.pinal.gov/486/Assessor

Hours: Monday through Friday 8:00 AM to 5:00 PM (Florence main office); satellite offices have varying hours

Tax Exemptions in Pinal County

Widow/Widower Exemption

$4,873 of assessed value (2026)

Property tax exemption for widows and widowers who are Arizona residents

Eligibility: Must be legal Arizona resident; total assessed value of all property in Arizona cannot exceed $36,454; total household income cannot exceed $39,865 (or $47,826 if dependents under 18 reside in household); must provide death certificate of spouseDeadline: First Monday in January through last day of February annually

Disabled Person Exemption (100% Total and Permanent Disability)

$4,873 of assessed value (2026)

Property tax exemption for persons certified as totally and permanently disabled

Eligibility: Must be legal Arizona resident; certified as totally and permanently disabled by licensed physician, psychiatrist, physician assistant, nurse practitioner, or chiropractor; total assessed value cannot exceed $36,454; income limits same as widow/widower exemptionDeadline: First Monday in January through last day of February annually; first-time applicants must apply in person

Disabled Veteran Exemption

For veterans with 100% disability rating: Full exemption on primary residence with no property value cap. For veterans with less than 100% disability: $4,873 of assessed value multiplied by VA disability percentage (2026)

Property tax exemption for veterans with service-connected or non-service-connected disabilities

Eligibility: Must be Arizona resident veteran with disability rating from U.S. Department of Veterans Affairs; must meet income limitations ($39,865 or $47,826 if dependents reside in household); must submit VA Disability Letter/Summary of BenefitsDeadline: First Monday in January through last day of February annually; first-time applicants must apply in person

Senior Valuation Freeze

Limits annual valuation increases

Property valuation protection program that limits assessment increases for qualifying seniors (does not freeze property taxes, only limits valuation growth)

Eligibility: Must meet age, income, and ownership requirements; must apply in person with income verification documentationDeadline: March 1st through September 1st annually

Official Resources

Pinal County Assessor Website →

Official county assessor website with property search, appeal forms, exemption information, and contact details for all office locations.

Pinal County Property Tax Appeal Information →

Detailed information on how and when to appeal your property valuation, including downloadable appeal forms and important deadlines.

Pinal County Treasurer - Tax Bill Search →

Search and view your property tax bills, payment history, tax area codes and rates, and make online payments.

Arizona Department of Revenue - Property Tax Resources →

State-level property tax information, publications, forms, and guidance on exemptions and the appeal process throughout Arizona.

Check Your Pinal County Assessment

Enter your address to see if your Pinal 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 Pinal County for the 2026 tax year?

The deadline to file an administrative appeal with the Pinal County Assessor's Office is 60 days from the date your Notice of Valuation was mailed. For the 2026 tax year, the specific deadline is April 15, 2025. Notices are typically mailed in February, no later than March 1st. If you miss this deadline, you still have the option to appeal directly to the Arizona Tax Court on or before December 15 of the valuation year, though this process is more costly and time-consuming than the administrative appeal.

How do I file a property tax appeal in Pinal County?

To file an appeal, you must complete Form 82130R for residential property (or Form 82130 for commercial/other property types) and submit it to the Pinal County Assessor's Office within 60 days of receiving your Notice of Valuation. You can file by mail to P.O. Box 709, Florence, AZ 85132, or drop it off in person at the main office in Florence or at satellite offices in Apache Junction, Casa Grande, Maricopa, or San Tan Valley. Include comparable sales data and any evidence showing your property's market value is lower than the assessed value. You may also request an informal meeting with the Assessor's appraisers to review your valuation. There is no fee to file an administrative appeal.

What is the homestead exemption worth in Pinal County, and how do I qualify?

Pinal County does not have a traditional homestead exemption that all homeowners receive. Instead, Arizona offers individual property tax exemptions for specific qualifying groups including widows/widowers, disabled persons, and disabled veterans, worth $4,873 of assessed value for 2026. To qualify for the widow/widower or disabled person exemption, you must be an Arizona resident with total assessed value not exceeding $36,454 and household income not exceeding $39,865 (or $47,826 with qualifying dependents). You must apply annually between the first Monday in January and the last day of February. These exemptions typically save homeowners between $150 and $500 depending on their local tax rate.

What happens after I file my property tax appeal with the Pinal County Assessor?

After filing your Petition for Review, the Assessor's appraisers will review your evidence and may meet with you if you requested an informal meeting on your petition form. The Assessor's office must rule on all petitions no later than August 15. If your appeal is granted in full, the process ends and your valuation will be adjusted. If your appeal is denied in whole or in part, you have 25 days from the date the Assessor's decision is mailed to file a second-level appeal with the County Board of Equalization. The Board will hold a hearing and must complete all hearings and issue decisions before October 15. Properties valued at $500,000 or less are typically heard by one Board member or a hearing officer.

What evidence do I need to win my Pinal County property tax appeal?

The most important evidence is comparable sales data showing that similar properties in your geographic area sold for less than your assessed value. You must include at least one comparable property's full cash value or the recent sale price of your own property. Additional helpful evidence includes photographs showing property condition, repair estimates for any damage or defects, documentation of property characteristics that may lower value, and a recent professional appraisal if available. When completing Form 82130R or 82130, you must state the valuation method you're using (such as market approach) and provide substantial information justifying your opinion of value. The Assessor uses standard appraisal methods, so professional-quality comparable sales analysis is most persuasive.

How much can I save by appealing my property taxes in Pinal County?

The savings from a successful appeal depends on how much your assessed value is reduced and your local tax rate. In Pinal County, the primary tax rate ranges from $3.36 to $3.45 per $100 of assessed value depending on your specific taxing district. For example, if you successfully reduce your home's market value from $350,000 to $320,000, that's a $30,000 reduction. At the 10% assessment ratio, your assessed value drops by $3,000. At a combined rate of $3.45 per $100, this would save you approximately $104 per year. Larger valuation reductions can save hundreds of dollars annually. Remember that you can only appeal the Full Cash Value, not the Limited Property Value which is determined by statutory formula.

What is the difference between Full Cash Value and Limited Property Value in Pinal County?

Full Cash Value (FCV) is the market value of your property as determined by the Pinal County Assessor based on comparable sales in your area. Limited Property Value (LPV) is the value actually used to calculate your primary property taxes and is determined by Arizona statute. The LPV cannot increase more than 5% per year in most cases and cannot exceed the FCV. When you appeal, you can only challenge the FCV, not the LPV which is a statutory calculation. This is important because if your LPV is already well below your FCV, winning an appeal that reduces your FCV may not reduce your current taxes until the LPV catches up to the new lower FCV over time.

Can disabled veterans get a full property tax exemption in Pinal County?

Yes, Arizona law provides that veterans with a 100% service-connected disability rating from the U.S. Department of Veterans Affairs are fully exempt from property taxes on their primary residence with no property value cap, subject to income limitations. Veterans with disability ratings below 100% receive a partial exemption calculated by multiplying $4,873 (the 2026 exemption amount) by their VA disability percentage. For example, a veteran with a 70% disability rating would receive an exemption of $3,411 of assessed value. To qualify, you must meet income requirements ($39,865 or $47,826 with dependents) and apply between the first Monday in January and the last day of February, with first-time applicants required to apply in person with their VA Summary of Benefits Letter.

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.pinal.gov/494/Appeal-Your-Valuation | https://www.pinal.gov/572/Appeal-Process | https://www.pinal.gov/486/Assessor | https://www.pinal.gov/680/Exemptions | https://www.ownwell.com/trends/arizona/pinal-county | https://en.wikipedia.org/wiki/Pinal_County,_Arizona

Last verified: 2026-03-05