Arizona has seen some of the most dramatic home price increases in the country over the past several years — particularly in Maricopa County (Phoenix) and Pima County (Tucson). That rapid appreciation creates opportunities for both overassessment and legitimate appeals. Here’s how Arizona’s system works and how to navigate it.
How Arizona Property Taxes Work
Arizona assesses residential properties at 10% of their Full Cash Value (FCV) — what the property would sell for on the open market. The Limited Property Value (LPV), which is capped and increases more slowly, is the actual value used for most tax purposes.
This dual-value system can create significant savings opportunities: if your FCV is inflated, your LPV — and thus your tax bill — will also be higher than it should be over time.
Two Separate Deadlines to Know
Arizona has two appeal deadlines and it matters which you use:
- State Board of Equalization (SBOE): File by August 15 of the tax year to appeal to the SBOE (administrative hearing, free)
- Tax Court: File by December 15 of the assessment year for Tax Court (more formal, may require attorney for complex cases)
- Assessor Petition: For residential properties, you can also file an informal petition directly with your county assessor by April 25
Step-by-Step: The Arizona Appeal Process
Step 1: Understand Your Notice of Value
Your Notice of Value arrives in February and shows both the Full Cash Value and Limited Property Value. Research comparable sales in your neighborhood — Zillow, Redfin, and your county assessor’s website all have searchable sales data.
Step 2: File a Petition with Your County Assessor (April 25 Deadline)
The fastest and simplest path is filing a valuation complaint directly with your county assessor before April 25. Maricopa County allows online filing at mcassessor.maricopa.gov. Bring comparable sales as evidence. The assessor’s office will review and may adjust your value without further proceedings.
Step 3: Appeal to the State Board of Equalization (August 15)
If the assessor doesn’t adjust your value, appeal to the Arizona SBOE by August 15. SBOE hearings are free, informal, and typically resolved within a few months. You’ll present your comparable sales evidence to a three-member panel.
Step 4: Superior Court / Tax Court
For high-value properties or complex cases, you can appeal directly to Arizona Tax Court (a division of Superior Court) by December 15. This route almost always benefits from licensed appraisal testimony and professional representation.
Maricopa County — Specific Notes
Maricopa County accounts for the majority of Arizona property tax appeals. With Phoenix-area home prices having doubled in many neighborhoods since 2019, assessment lag creates frequent opportunities for appeal — particularly for properties purchased before 2021 that haven’t been reassessed to reflect current (lower) relative values. File at mcassessor.maricopa.gov.
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