If you disagree with the valuation or classification of your property as shown on the Notice of Value, you may file an appeal with the County Assessor* using ADOR Form 82130 (real property) or ADOR Form 82530 (personal property). See A.R.S. 42-16001 et seq. Your appeal must be filed within 60 days for real property and within 30 days for personal property. The time allowed for the County Assessor to respond to your appeal varies by statute. If your appeal with the County Assessor cannot be resolved, you may file additional appeals with the Board of Equalization and/or the Tax Court. Alternatively, you may file your original appeal directly with the Tax Court.
Appeal processes can be complex and involve numerous statutory deadlines. Specialists, such as tax agents and attorneys, are available to assist with appeals.
NOTE: Appealing the classification or valuation of your property is an entirely separate process from correcting an error that affects your property (see the FAQ immediately following this one). If you have additional questions, contact the County Assessor of the county in which the property is located.
For additional information, refer to The Appeals Process (comprehensive) or to Overview of the Arizona Property Tax System (summary).
*Your appeal should be filed with the Department only if your property is valued by the Department.