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Arizona Property Tax GuideAppeal and Lower Your Arizona Property Tax.
Arizona runs one of the more structured appeal systems in the US, a single 60 day window, a standard petition form, and two clearly defined appeal levels. Phoenix area reassessments over the past several years have pushed values up faster than comps justify, making this one of the highest leverage states for a well prepared appeal.
How the Arizona Appeal Process Works
- Watch for the Notice of Value, mailed late February to March.
- Compare FCV to recent sales. If your Full Cash Value exceeds market value, you have grounds.
- File Form 82130 (Petition for Review) with the county assessor within 60 days.
- Level 1: Assessor review, decision typically returns by August.
- Level 2: State Board of Equalization (SBOE) or County Board (Maricopa uses SBOE), appeal within 25 days of Level 1 result.
- Arizona Tax Court, appeal by December 15 if you want judicial review, independent of or after the administrative route.
Major Arizona Counties, Where to File
- Maricopa County (Phoenix): mcassessor.maricopa.gov. Online Form 82130 filing.
- Pima County (Tucson): asr.pima.gov.
- Pinal County: pinalcountyaz.gov/assessor.
- Yavapai County (Prescott): yavapai.us/assessor.
- Mohave County (Lake Havasu City): mohavecounty.us/ContentPage.aspx?id=30.
- Coconino County (Flagstaff): coconino.az.gov/assessor.
- Yuma County: yumacountyaz.gov/assessor.
Skip straight to Tax Court if you missed the 60 day window. Arizona uniquely allows a direct Tax Court filing (by December 15) that bypasses the administrative appeal. If you missed your Form 82130 deadline but have strong evidence, Tax Court is still an option, it's more formal but avoids the admin back and forth.
When You Probably Qualify for a Reduction
- Your Full Cash Value is above what recent sales in your neighborhood support
- Phoenix area properties where assessments outpaced the 2024 to 2025 market correction
- Your parcel record has errors (square footage, pool, casita, grade)
- You have unrepaired damage, foundation issues, or major deferred maintenance
- You bought the home below the FCV within the last 12 months
Get an Arizona Form 82130 Package in 48 Hours
We pull your assessor record, build comparable sales, and produce a filing ready Petition for Review with evidence for $50 flat.
Start My Arizona Appeal →Arizona Property Tax Appeal FAQ
Should I appeal FCV or LPV?
FCV, in almost all cases. Limited Property Value is a statutory formula, not a market estimate, so LPV can only be challenged on calculation errors. FCV drives the secondary tax rate and long term LPV growth, so reducing it saves you money cumulatively.
Will appealing raise my taxes?
No. Arizona appeals can only reduce or affirm FCV. A reduction also slows LPV growth in future years due to the 5% cap formula.
Do I need an attorney for SBOE?
No. The SBOE is designed for pro se homeowners. Hearings are informal and last 15 to 30 minutes. An attorney is only required for Tax Court proceedings.
Does Arizona have a freeze program?
Yes, the Senior Property Valuation Freeze locks in LPV for homeowners 65+ with limited income. This is separate from the appeal process but stacks with a successful appeal.