Arizona Property Tax Petition — 2026 Guide

How to Petition Your Property Tax Assessment in Arizona

The general petition process in Arizona:

1. Meet the deadline: File a Petition for Review of Valuation with the county assessor within 60 days after the date the assessor mailed the annual Notice of Valuation. The Notice of Valuation is mailed before March 1 of the valuation year (for taxes due the following year), so the administrative-petition deadline falls in late April / early May and is printed on each parcel's notice. A taxpayer may instead skip the administrative track and appeal directly to the Arizona Tax Court on or before December 15, regardless of whether administrative remedies were exhausted.
2. File a petition: Contact your county's SBOE or file online through your county's online portal.
3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
4. Attend your hearing: Present your evidence to the State Board of Equalization.
5. Escalate if needed: After the initial hearing, consider County Board of Equalization — OR — State Board of Equalization (SBOE) for Maricopa and Pima Counties; petition for review filed within 25 days after the assessor's decision is mailed; the board must rule on all appeals no later than October 15 (A.R.S. §§42-16101, 42-16105).