How to Protest Property Taxes in Maricopa County

The Notice of Valuation starts the clock

Each year the county assessor mails a Notice of Valuation to each owner of record on a date before March 1. The notice includes the property's Full Cash Value (FCV), Limited Property Value (LPV), and property classification. The State Board of Equalization states that the filing deadline may be printed on the Notice of Valuation. Use the mailing date shown on your own notice. Do not use a fixed calendar date from another year.

Stage 1: Petition for Review with the County Assessor

If the Full Cash Value is greater than the market value of the property, or the property classification is incorrect, file a Petition for Review with the County Assessor within 60 calendar days of when the Notice of Valuation was mailed. The petition must be signed by the person who owns, controls, or possesses the property, or their representative, and mailed or hand-delivered to the Assessor of the county where the property is located.

Forms depend on property type: residential property uses the Residential Petition for Review of Valuation (DOR 82130R); commercial property, including office, multifamily, industrial, and retail, uses the Petition for Review of Real Property Valuation (DOR 82130); personal property, including mobile homes, manufactured housing, and business personal property, uses the Personal Property Petition for Review of Valuation (DOR 82530). A Multiple Parcel Appeal Form (DOR 82131) is used when appealing more than one parcel that is part of the same economic unit, or owned by the same owner, with the same use, appealed on the same basis, and located in the same geographic area. If an agent is designated, an Agency Authorization form (DOR 82130AA) must accompany the Petition for Review.

The Maricopa County Assessor's Office states that appeals must include documents supporting the filer's position, such as recent appraisals, comparable sales, or legal classification proof, and that appeals without documentation may be denied. For real property, the Assessor's Office states that appeal forms must be submitted by U.S. mail or through the customer portal, and that emails are not accepted for appeals. Personal property and business personal property petitions may be submitted by email, mail, or in person, as the Assessor's appeals page states for those categories. Do not email a real-property petition.

The Assessor's Office also distinguishes an appeal from a Notice of Claim. A Notice of Claim covers a factual error or a legal classification error for the current tax year and the three preceding tax years, and is filed with supporting documentation between January 1 and December 31. A Notice of Claim is not a valuation appeal for the current Notice of Valuation. Do not file a Notice of Claim when the dispute is the current year's Full Cash Value.

Stage 2: State Board of Equalization, or straight to Tax Court

If the County Assessor agrees with the appeal request, no further appeal is permitted. If the filer does not agree with the Assessor's decision, the filer may file a petition with the Board of Equalization within 25 calendar days of the date the Assessor's decision was mailed. In Maricopa and Pima Counties, that appeal goes to the State Board of Equalization (SBOE). Alternatively, the filer may bypass the Board and appeal directly to Tax Court within 60 calendar days of the date the Assessor's decision was mailed.

An SBOE appeal for Maricopa County may be filed online and mail or hand-deliver the supporting items, or all documentation may be mailed or hand-delivered to the SBOE at 100 N 15th Ave, Suite 130, Phoenix, AZ 85007. The filing includes a copy of the original Petition for Review, a copy of the Assessor's decision, a copy of the Agency Authorization form if applicable, a copy of the Multiple Parcel Appeal Form if applicable, and optional evidence. Keep a copy of everything submitted.

Stage 3: Arizona Tax Court

If dissatisfied with the valuation or classification as reviewed by the State Board of Equalization, appeal to Tax Court within 60 calendar days after the date of mailing of the State Board's final decision. If no appeal was originally filed with the county assessor, a Tax Court appeal may be filed no later than December 15 of the valuation year, the same year in which the Notice of Valuation was mailed by the county assessor. All Arizona Tax Court appeals are heard at the Maricopa Superior Court in Phoenix.

The Superior Court's small-claims Tax Court instructions state the same two clocks for a small-claims property valuation appeal: file the petition by December 15 of the year the February Valuation Notice was received, or within 60 days of the most recent administrative appeal decision if an administrative appeal was made. A new owner whose predecessor did not appeal may appeal on or before December 15 of the valuation year if ownership changed before December 15 of that year, or by December 15 of the year taxes are levied if ownership changed after December 15 of the valuation year. The small-claims packet uses the Arizona Tax Court Coversheet (form TXSC10f) and a Petition and Notice of Appeal, and the packet states it may be used only if all five statements on its checklist page are true. No Tax Court filing fee is stated here, because no fee figure was verified on the court pages opened. No small-claims eligibility dollar figure is stated as a filing rule here beyond the packet checklist, because the checklist text itself was not opened in full.

A conflict to read carefully

One Maricopa County Assessor FAQ summary states that appeals must be submitted within 60 days or 30 days of the notice date, depending on property type. The State Board of Equalization page states 60 calendar days for a Petition for Review of a regular Notice of Valuation, and the Assessor's appeals page states fixed dates for personal-property categories (for example, July 13, 2026 for mobile homes and September 14, 2026 for business personal property in the notices described). This guide states the 60-calendar-day rule only for the regular Notice of Valuation track, and states the personal-property deadlines only as the fixed dates printed for those notices. For any property, the date printed on the filer's own notice controls.

For property tax protests in other counties, see the Property Tax Appeal by County directory. To check a deadline from a notice date, use the Property Tax Protest Deadline Checker.

Source

Sources: Arizona State Board of Equalization, How to File a Notice of Valuation Appeal (sboe.az.gov); Maricopa County Assessor's Office, Appeals page (mcassessor.maricopa.gov); Maricopa County Superior Court, Procedures and instructions for filing a small claims property tax valuation appeal in the Arizona Tax Court, TXSC10h (superiorcourt.maricopa.gov). Facts verified 2026-11-03.

This page explains how the process works and what the official rules say. It is general information, not legal advice. For a dispute about your specific situation, talk to the Maricopa County Assessor's Office.