Pima County property tax appeal 2028: deadline, forms and how to file
To appeal a Pima County assessment, file with the Pima County Assessor's Office 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.
Notices of Value are mailed on or before March 1 each year (Pima also runs a Notice of Value library tour in March).
Data as of 20 Oct 2026 · Pima County Assessor's OfficeCheck your own assessment
Free. We compare the value on your notice with recent sales of similar homes nearby and tell you whether an appeal is worth filing. Have your assessment notice and tax bill handy.
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How to file in Pima County
- Step 1
File the appeal
Use the method your notice lists, usually Form 82130R, by the deadline on the notice.
- 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 Pima 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. |
Appeal levels
| Level | Who hears it | Deadline | Cost |
|---|---|---|---|
| Petition for review | Pima 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.
Pima County questions
When is the Pima 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 Pima County?
Mail or deliver Form 82130R (homes) or 82130 to the Pima County Assessor's Office, Pima County Assessor, 240 North Stone Avenue, Tucson, AZ 85701. 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 Pima County Assessor's Office?
Mail: Pima County Assessor, 240 North Stone Avenue, Tucson, AZ 85701. Phone: (520) 724-8630. Hours and walk-in details: asr.pima.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 · Santa Cruz County · Maricopa County · Cochise County · Graham County · Gila County · Yuma County
- Pima County Assessor - Appeals
- Pima County Assessor - Overview of the Pima County appeals process (brochure, Jan 2022)
- Pima County Assessor - 2026 Notice of Value library tour schedule
- 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: The brochure is dated January 2022; the appeals web page (loaded in a browser) matches its petition, 25-day and Tax Court steps.
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).