Arizona Property Tax Appeals: 60-Day Petition Rules

How Arizona Valuation Appeals Work

Arizona county assessors send a Notice of Value before March 1 each year. If you disagree with the value, the appeal runs through up to three stages: the county assessor, the county Board of Equalization, and court. The Arizona Department of Revenue publishes the sequence in its appeals guide. Arizona DOR, Property Appeals Process

Step 1: Petition to the Assessor, 60 Days

You file a petition with the county assessor within 60 days of the mailing of the Notice of Value (A.R.S. 42-16051). The assessor must rule by August 15. A.R.S. 42-16051

Count the 60 days from the mailing date on the notice.

Step 2: County Board of Equalization, 25 Days

If you disagree with the assessor's decision, you can appeal to the county Board of Equalization within 25 days of the assessor's decision, or go to court within 60 days. The county board decides within 10 days after the hearing and no later than October 15. Arizona DOR, Property Appeals Process

Step 3: Court

A court appeal must be filed within 60 days of the board's decision. Arizona DOR, Property Appeals Process

The September 30 Notice of Change Route

Assessors sometimes send a Notice of Change around September 30. On that route you can petition within 25 days, and decisions are due by the third Friday in November. Arizona DOR, Property Appeals Process

Where the Windows Stand Now

The 60-day petition window for 2026 Notices of Value has passed. If you received a Notice of Change this fall, check its date and count 25 days from it. The next regular window opens with the 2027 Notice of Value. Counties we track appear with a countdown in the table above the county list and on the deadlines page.

What Evidence Works

• Recent sales of comparable homes, adjusted for size, age and condition.
• Photos and repair estimates for condition problems.
• Errors on the assessor's property record, such as wrong square footage, lot size or features.
• A recent appraisal, if you have one.

Exemptions and Relief

Arizona handles appeals, exemptions and relief programs at the county level, so contact your county assessor for the forms and dates that apply. The Department of Revenue lists the Property Tax Refund Credit for Income Taxes (Form 140PTC) and a property tax exemption for veterans with a disability among its resources. Arizona DOR, Property Tax

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-valued and prepare your petition documents. You review, sign and file them yourself with your county assessor. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor and next date.