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Arizona

Arizona property tax appeals, 2027

In Arizona, you appeal a property assessment to the County Assessor, and the deadline is 60 days after the Notice of Value is mailed. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 15 counties, state and county records
Rules

How appeals work in Arizona

Arizona property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of January 1 of the year before the tax year (A.R.S. §42-11001)
How homes are assessedThe notice prints Full Cash Value (market value, A.R.S. §42-11001) and Limited Property Value. Class 3 owner-occupied assessed value is 10% of FCV or LPV as applicable (§42-15003); taxes are levied on LPV. Use FCV from the notice as the market figure.. The notice prints Full Cash Value (market value, A.R.S. §42-11001) and Limited Property Value. Class 3 owner-occupied assessed value is 10% of FCV or LPV as applicable (§42-15003); taxes are levied on LPV. Use FCV from the notice as the market figure.
Deadline60 days after the assessor mailed the Notice of Value (A.R.S. §42-16051); appeal the assessor's decision within 25 days (§42-16056).
First appeal toCounty Assessor (petition for review of valuation)
What the notice showsMarket value as “Full Cash Value”; assessed value as “Limited Property Value”. Mails: Before March 1 (A.R.S. §42-15101); Maricopa mails in February
Assessment limitLimited Property Value may rise at most 5% a year and never above Full Cash Value (A.R.S. §42-13301).
Sale prices publicYes
StatutesGrounds: A.R.S. §42-16051. Filing: A.R.S. §42-16051, §42-16056.
Data as of 20 Oct 2026 · Arizona statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every Arizona county

Arizona counties by population; 15 in all
CountyDeadlineAppeal rateLoweredCoverage
Maricopa CountyNot yet published——Scan from recent sales
Pima CountyNot yet published——Scan from recent sales
Pinal CountyNot yet published——Scan from recent sales
Yavapai CountyNot yet published——Scan from recent sales
Mohave CountyNot yet published——Scan from recent sales
Yuma CountyNot yet published——Scan from recent sales
Coconino CountyNot yet published——Scan from recent sales
Cochise CountyNot yet published——Scan from recent sales
Navajo CountyNot yet published——Scan from recent sales
Apache CountyNot yet published——Scan from recent sales
Gila CountyNot yet published——Scan from recent sales
Santa Cruz CountyNot yet published——Scan from recent sales
Graham CountyNot yet published——Scan from recent sales
La Paz CountyNot yet published——Scan from recent sales
Greenlee CountyNot yet published——Scan from recent sales
Questions

Arizona questions

When is the property tax appeal deadline in Arizona?

60 days after the assessor mailed the Notice of Value (A.R.S. §42-16051); appeal the assessor's decision within 25 days (§42-16056). Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in Arizona?

The County Assessor (petition for review of valuation) hears the first appeal (A.R.S. §42-16051, §42-16056).

How is a home assessed in Arizona?

At The notice prints Full Cash Value (market value, A.R.S. §42-11001) and Limited Property Value. Class 3 owner-occupied assessed value is 10% of FCV or LPV as applicable (§42-15003); taxes are levied on LPV. Use FCV from the notice as the market figure., valued as of January 1 of the year before the tax year (A.R.S. §42-11001). Limited Property Value may rise at most 5% a year and never above Full Cash Value (A.R.S. §42-13301).

What does a Arizona assessment notice show?

The market value, labeled “Full Cash Value”, and the assessed value, labeled “Limited Property Value”. Notices mail: Before March 1 (A.R.S. §42-15101); Maricopa mails in February.

Your home

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Sources
  1. A.R.S. §42-16051 (petition for review)
  2. A.R.S. §42-16054 (meeting with assessor)
  3. A.R.S. §42-16055 (assessor decision)
  4. A.R.S. §42-16056 (appeal of assessor decision)
  5. A.R.S. §42-15003 (class 3 assessment ratio)
  6. A.R.S. §42-13301 (limited property value)
  7. A.R.S. §42-11001 (definitions: full cash value, valuation date)
  8. A.R.S. §42-15101 (notice of valuation)
  9. A.R.S. §11-1133 (affidavit of property value)
  10. Arizona Department of Revenue, property tax FAQs
  11. Maricopa County Assessor, Notice of Value FAQ
  12. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  13. U.S. Census Bureau, county population estimates (2024).