Property Tax Appeals · Arizona
Appeal your property taxes
in Arizona.
Arizona county assessors mail a Notice of Value in late winter showing two numbers: full cash value (roughly market value) and limited property value (LPV), the capped figure your taxes are actually computed on. You petition the assessor within 60 days of the mailing date; if the answer disappoints, the case moves to the State Board of Equalization in Maricopa and Pima counties or the county Board of Equalization elsewhere, and homeowners can alternatively take the dispute straight to the Arizona Tax Court. The appeal contests full cash value, so the winning exhibit is evidence of what the home would really have sold for — the comparable-sales analysis a licensed appraisal is built on.
60 days from the mailing date on your Notice of Value, which assessors send in late winter — roughly a year ahead of the tax year it covers.
Under Proposition 117, LPV rises at most 5% per year and can never exceed full cash value — so a full-cash-value reduction saves money once it pulls below your LPV. Arizona values a year ahead: the notice you get this spring sets next year’s taxes, which is why the window comes so early.
The evidence
Boards act on value,
not frustration.
However Arizona labels the process, the case underneath is identical: show what your home was actually worth on the assessment date. A licensed, USPAP-compliant appraisal — comparable sales, documented adjustments, a signed opinion of value — is that showing. Start with the $5 check to see if the numbers are on your side before you spend real money.
- Valued as of your assessment date — not today
- Comparable sales with adjustments and citations
- Signed by a state-licensed AZ appraiser
- Phone walkthrough — no stranger in your home
- Delivered in 48–72 hours, rush available
Arizona counties
Arizona questions
60 days from the date the assessor mailed your Notice of Value — the date is printed on the notice. Notices arrive in late winter, a full year ahead of the tax year they set.
Full cash value is the appealable number; LPV is a formula capped at 5% growth that by law can’t exceed full cash value. Show with January 1 comparable sales — the substance of a licensed appraisal — that full cash value belongs below your LPV, and the taxable number falls with it.
In Maricopa and Pima counties, the State Board of Equalization; in the other counties, a county Board of Equalization. Arizona also lets you skip the boards and file directly in the Arizona Tax Court.
We’re not an AVM, a computer model, or a real-estate agent estimate. Every report is prepared under the Uniform Standards of Professional Appraisal Practice (USPAP) and signed by a licensed appraiser in your state — the same qualification required for mortgage appraisals.