AppealDesk

Santa Cruz County Property Tax Appeal, Arizona

Travis BunnTravis Bunn·Updated July 24, 2026

Santa Cruz County is Arizona's smallest county by area, located along the U.S.-Mexico border with a population of approximately 50,000 residents. The county seat is Nogales, which serves as one of the major land ports of entry between the United States and Mexico. Property tax appeals are particularly important in Santa Cruz County due to its median effective tax rate of 0.76%, which translates to a median annual tax bill of $1,131 on homes valued at $148,200. Compared to the national median property tax bill of $2,400, Santa Cruz County homeowners pay significantly less, though the county ranks 6th among Arizona's 15 counties for median property taxes. Understanding the appeals process can help residents ensure their assessments are accurate and fair, especially given that approximately 25% of properties nationwide may be overassessed.

Notable cities: Nogales, Rio Rico, Tubac, Patagonia, Sonoita

Median Home

$148,200

Tax Rate

0.76%

Annual Tax

$1,131

Population

50,114

On the typical Santa Cruz County home, valued near $148,200 at the county’s effective tax rate of 0.76%, 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 Valuation was mailed

Santa Cruz County mails assessment notices by March 1 each year. Property owners then have 60 days from the mailing date shown on the notice to file a Petition for Review with the County Assessor. For 2026 tax year appeals, the deadline is approximately May 1, 2026 (60 days after notices are mailed).

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How Santa Cruz County Assesses Property

10%of market value

Assessed by: Santa Cruz County Assessor's Office

Assessment cycle: annual

Notices typically mailed: February through March 1

In Arizona, property taxes are calculated based on assessed value, not market value. The assessed value is determined by applying a 10% assessment ratio to the full cash (market) value of your property. For example, if your home's market value is $148,200 (the county median), at Arizona's 10% assessment ratio your assessed value would be $14,820, resulting in approximately $1,131 in annual taxes at the county's effective rate of 0.76%. The value placed on your property on January 1 is used to calculate property taxes for the following tax year.

The Appeal Process

Appeals are heard by the County Assessor / State Board of Equalization. Hearings for properties valued at $500,000 or less are heard by one Board member or an appointed hearing officer. Properties valued above $500,000 are heard by a panel of 3 or 5 Board members. There is no cost for filing appeals at any level of the administrative process.

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Step 1: Review your Notice of Valuation when it arrives by March 1. Check the full cash value and property classification to determine if you disagree with the assessment.

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Step 2: File a Petition for Review (Form 82130R for residential or Form 82130 for other real property) with the Santa Cruz County Assessor's Office within 60 days of the notice mailing date. Include your reasons for disagreement and supporting evidence such as comparable sales, recent appraisals, or photos showing property condition.

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Step 3: Request an informal meeting with the Assessor's appraisal staff to review your property's valuation or classification. This meeting allows you to present your evidence and discuss the assessment before a formal decision is made.

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Step 4: Await the County Assessor's decision, which must be issued by August 15. If the Assessor agrees with your appeal in full, no further appeal is permitted. If your appeal is denied in whole or in part, you may proceed to the next level.

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Step 5: If dissatisfied with the Assessor's decision, file an appeal with the County Board of Equalization or State Board of Equalization within 25 days of the date the Assessor's decision was mailed. The Board must complete all hearings and issue decisions by October 15.

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Step 6: If you disagree with the Board of Equalization's decision, you may file a judicial appeal with Tax Court or Superior Court within 60 days of the date the Board's decision notice was mailed. All taxes must be paid prior to filing a court appeal.

Required form: Form 82130R (Residential Petition for Review of Valuation) or Form 82130 (Petition for Review of Real Property Valuation)

Filing Methods

mail:Santa Cruz County Assessor's Office, 2150 N. Congress Drive, Suite 102, Nogales, AZ 85621
in-person:Santa Cruz County Assessor's Office, 2150 N. Congress Drive, Suite 102, Nogales, AZ 85621 (Monday-Friday, 8:00 AM - 5:00 PM)
phone:Call (520) 375-8030 to request appeal forms and information

Evidence to Bring

Comparable sales of similar properties in your areaRecent professional appraisal of your propertyPhotos documenting property condition or defectsRepair estimates for needed workIncome and expense statements (for income-producing properties)Documentation of property classification issues

Santa Cruz County Assessor Contact

Santa Cruz County Assessor's Office

Website: https://www.santacruzcountyaz.gov/180/Assessor

Online Portal: https://parcelsearch.santacruzcountyaz.gov/santacruzwebpay/propertyinformation

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

Tax Exemptions in Santa Cruz County

Widow/Widower Exemption

$4,873 (if total assessed value does not exceed $36,454)

Property tax exemption for qualifying widows and widowers who resided with their spouse in Arizona at the time of death

Eligibility: Must have resided with spouse in Arizona at time of death. Widow/widower's name must appear on death certificate as surviving spouse. Total assessed value cannot exceed $36,454 statewide (10% of full cash value).Deadline: January 1 through the last working day in February each year

Disabled Person Exemption

$4,873 (if total assessed value does not exceed $36,454)

Property tax exemption for individuals who are 100% totally and permanently disabled

Eligibility: Must be 18 years or older with certification of 100% total and permanent disability from a licensed physician or psychiatrist. Disability may be physical or mental resulting in inability to engage in substantial, gainful employment. Total assessed value cannot exceed $36,454 statewide.Deadline: January 1 through the last working day in February each year

Disabled Veteran Exemption

No longer available

Arizona eliminated property tax exemptions for veterans in 1990

Eligibility: Veteran exemptions were removed from Arizona State Statutes in 1990 and are not currently availableDeadline: N/A

Residential Property Tax Deferral

Varies based on individual circumstances

Program allowing eligible homeowners to defer payment of property taxes under certain circumstances

Eligibility: Contact the Santa Cruz County Assessor's Office for specific eligibility requirements and application process (Form 82321)Deadline: Contact Assessor's Office for deadline information

Santa Cruz County Appeal Packet · $49

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Santa Cruz County for 2026?
The deadline to appeal your property taxes in Santa Cruz County is 60 days from the date your Notice of Valuation was mailed. Santa Cruz County mails assessment notices by March 1 each year, which means most property owners have until approximately May 1, 2026 to file their appeal. The exact deadline is calculated from the specific mailing date shown on your notice, so check your Notice of Valuation carefully. Missing this deadline means you cannot appeal your assessment for that tax year, so it's important to act quickly once you receive your notice.
How do I file a property tax appeal in Santa Cruz County?
To file a property tax appeal in Santa Cruz County, you must complete Form 82130R (for residential properties) or Form 82130 (for other real property) and submit it to the Santa Cruz County Assessor's Office within 60 days of your Notice of Valuation mailing date. You can obtain the form by calling (520) 375-8030, downloading it from the county website, or picking it up in person at 2150 N. Congress Drive, Suite 102 in Nogales. Include your reasons for disagreement and supporting evidence such as comparable sales, recent appraisals, or photos. You can file by mail or in person, and there is no fee to file an appeal at the administrative level.
What exemptions are available to reduce my property taxes in Santa Cruz County?
Santa Cruz County offers several property tax exemptions including the Widow/Widower Exemption and the Disabled Person Exemption, each worth $4,873 if your total assessed value does not exceed $36,454 statewide. To qualify for the widow/widower exemption, you must have resided with your spouse in Arizona at the time of their death. For the disabled person exemption, you need certification from a licensed physician or psychiatrist showing 100% total and permanent disability. Applications must be filed between January 1 and the last working day in February each year at the Assessor's Office. Note that Arizona eliminated veteran property tax exemptions in 1990.
What happens after I file a property tax appeal in Santa Cruz County?
After you file your appeal petition with the Santa Cruz County Assessor's Office, you can request an informal meeting with the Assessor's appraisal staff to review your property's valuation or classification. The Assessor's office must rule on all petitions by August 15. If the Assessor agrees with your appeal, your assessment will be reduced accordingly and no further appeal is permitted. If your appeal is denied in whole or in part, you have 25 days from the date of the Assessor's decision to file an appeal with the County or State Board of Equalization. The Board will schedule a hearing and must complete all decisions by October 15.
How much can I save by appealing my property taxes in Santa Cruz County?
The amount you can save depends on how much your property is overvalued and the success of your appeal. With Santa Cruz County's effective tax rate of 0.76%, every $10,000 reduction in your property's assessed market value results in approximately $76 in annual tax savings (calculated as $10,000 x 10% assessment ratio x 0.76% tax rate). National statistics show that approximately 25% of homes are unfairly overassessed and pay an average of $1,346 too much annually. If your appeal successfully reduces your home's valuation from $200,000 to $150,000, you would save approximately $380 per year in property taxes.
What evidence do I need for a successful Santa Cruz County property tax appeal?
To support your Santa Cruz County property tax appeal, you should gather comparable sales of similar properties in your area that sold recently for less than your assessed value, showing the market supports a lower valuation. A recent professional appraisal conducted within the past year carries significant weight with the Assessor. Photos documenting property condition, defects, or needed repairs help demonstrate why your property's value should be lower. Written repair estimates from licensed contractors for necessary work can also support your case. For income-producing properties, income and expense statements showing lower profitability justify reduced valuations. The more concrete evidence you provide, the stronger your appeal will be.
Can I appeal both my full cash value and my limited property value in Santa Cruz County?
No, in Arizona you can only appeal the full cash value (market value) or the legal classification of your property, not the limited property value. The limited property value is calculated according to state law and increases by a maximum of 5% per year under ARS 42-13301, which protects homeowners from rapid tax increases when market values spike. Your property tax bill is based on whichever is lower: the full cash value or the limited property value. When you file Form 82130R or Form 82130 with the Santa Cruz County Assessor, you are challenging the full cash value assessment shown on your Notice of Valuation.
What is the Board of Equalization hearing process in Santa Cruz County?
If the Santa Cruz County Assessor denies your appeal, you can file with the County or State Board of Equalization within 25 days of the Assessor's decision being mailed. Hearings for properties valued at $500,000 or less are conducted by one Board member or an appointed hearing officer, while properties over $500,000 are heard by a panel of 3 to 5 Board members. All hearings take place in Santa Cruz County where the property is located. You'll present your evidence and arguments, and the Board must complete all hearings and issue decisions by October 15. There is no fee for filing at this level, and if you're still dissatisfied with the Board's decision, you can appeal to Tax Court within 60 days.

Official Resources

Santa Cruz County Assessor Official Website →

Access assessment information, property forms, exemption applications, and contact the Assessor's office.

Santa Cruz County Property Search Portal →

Look up your property information, view assessed values, and check tax payment status online.

Arizona Department of Revenue Property Tax Forms →

Download official appeal forms including Form 82130R and Form 82130, plus instructions and supporting documents.

Arizona State Board of Equalization →

Information about filing appeals with the State Board of Equalization and understanding the administrative appeals process.

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.santacruzcountyaz.gov/183/Administrative-Appeals | https://www.santacruzcountyaz.gov/180/Assessor | http://www.tax-rates.org/arizona/santa_cruz_county_property_tax | https://www.ownwell.com/trends/arizona/santa-cruz-county | https://www.santacruzcountyaz.gov/215/Transfers-Exemptions

Last verified: 2026-07-24