Maricopa County property tax appeal 2028: deadline, forms and how to file
To appeal a Maricopa County assessment, file with the Maricopa County Assessor's Office online at services.mcassessor.maricopa.gov, by mail or in person; in Arizona the deadline is 60 days after the Notice of Value is mailed. Confirm the exact date on your notice or with the assessor; we add each county's 2028 date here when it is published.
The Assessor is statutorily required to send the Notice of Value between January 1 and March 1 each year; the tax year 2027 notice was mailed February 20, 2026 (tax year 2026 notice: February 21, 2025).
Data as of 20 Oct 2026 · Maricopa County Assessor's OfficeCheck your own assessment
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How to file in Maricopa County
- Step 1
File the appeal
Online at services.mcassessor.maricopa.gov with the account number on your notice, or by mailing Form 82130R. State the grounds the county recognises.
- Step 2 · before the hearing
Prepare and submit your evidence
The petition must state your opinion of full cash value and the information behind it (A.R.S. §42-16051): for a home, at least one comparable property’s value or sale in your area, or your own recent purchase. Appeal the total value, not land and improvements separately. Issues you do not raise with the assessor generally cannot be raised later at the board (§42-16056), so put all of it in the first petition.
- Step 3
Meet, then hear
An petition for review with Maricopa County Assessor's Office comes first; if you decline the offer, the Arizona State Board of Equalization hears the case. Most reductions happen at the first step.
Before you file: how to read your notice · evidence that works · informal vs formal hearing · when not to appeal
Forms
| Form | Number | Use | Format |
|---|---|---|---|
| Residential Petition for Review of Valuation | 82130R | The petition to the assessor for a single-family home. Give your opinion of full cash value and the comparables behind it. | |
| Petition for Review of Real Property Valuation | 82130 | The petition for any other real property. | |
| Online Valuation Appeal (Customer Portal) | — | Recommended way to file the Petition for Review; sign in or create an account, pick the parcel, file or pause and resume, upload documents | Online |
| Online Appeal Tutorial | — | Step-by-step guide to filing the online petition | |
| Appeal Process Informational Handout | FOR-143 | Assessor's overview of valuation, appeal and taxation timeline |
Appeal levels
| Level | Who hears it | Deadline | Cost |
|---|---|---|---|
| Petition for review | Maricopa County Assessor's Office | 60 days after the Notice of Value mailing date | Free |
| Board of Equalization | Arizona State Board of Equalization | 25 days after the assessor’s decision is mailed | Free |
| Court | Arizona Tax Court (small-claims division available) | 60 days after the last board decision is mailed, or directly by December 15 | Court filing fee; taxes must be paid on time or the appeal is dismissed |
What evidence the board accepts
The petition must state your opinion of full cash value and the information behind it (A.R.S. §42-16051): for a home, at least one comparable property’s value or sale in your area, or your own recent purchase. Appeal the total value, not land and improvements separately. Issues you do not raise with the assessor generally cannot be raised later at the board (§42-16056), so put all of it in the first petition.
Maricopa County questions
When is the Maricopa County appeal deadline in 2027?
60 days after the mailing date of your Notice of Value, which arrives before March 1, 2027. The exact date is printed on the notice. That notice sets your value for tax year 2028.
How do I file a petition in Maricopa County?
File online at services.mcassessor.maricopa.gov, or mail or deliver Form 82130R (homes) or 82130 to the Maricopa County Assessor's Office, 301 W Jefferson St, Phoenix, AZ 85003. A postmark by the deadline counts as on time.
What part of my value can I appeal?
The full cash value and the property’s legal class. The limited property value, which your tax is based on, follows from the full cash value by formula and cannot be appealed on its own.
What if the assessor denies my petition?
You have 25 days from the mailing of the assessor’s decision to appeal to the Arizona State Board of Equalization. Include the Notice of Value and the decision.
How do I contact the Maricopa County Assessor's Office?
Mail: Maricopa County Assessor's Office, 301 W Jefferson St, Phoenix, AZ 85003. Phone: 602-506-3406. Hours and walk-in details: mcassessor.maricopa.gov.
Can I go straight to court?
Yes. You can skip the administrative levels and file in the Arizona Tax Court by December 15, or file within 60 days of the last board decision. Owner-occupied homes qualify for the small-claims division. Taxes must be paid on time.
Check whether yours is over-assessed
Nearby counties
Pinal County · Yavapai County · Yuma County · La Paz County · Pima County · Gila County · Graham County
- Maricopa County Assessor - Appeals
- Maricopa County Assessor - Forms library (Appeals)
- Maricopa County Assessor - Online valuation appeal tutorial
- Maricopa County Assessor - Valuation, appeal & taxation process handout
- Maricopa County Assessor - eNotice
- A.R.S. §42-15101 — Notice of valuation
- A.R.S. §42-16051 — Petition for review to the assessor
- A.R.S. §42-16056 — Assessor’s decision and appeal
- A.R.S. §42-16201 — Appeal to court
- A.R.S. §12-172 — Tax court small claims
- Arizona DOR — Property Tax Appeals
- Arizona DOR — Property Tax Forms
- needs_verification: deadlineDate: the 2027-cycle (notice mailed early 2027) deadline is not published yet; the page shows the 2026 notice cycle (April 21, 2026 deadline).
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).