Arizona Property Tax Appeal Guide
Arizona assesses residential property at its full cash (market) value, and a legislatively limited value caps taxable value growth year over year.
100%
Statutory percentage
April 25 (Assessor review) / September 15 (State Board)
Verified July 2026 — confirm on your notice
Ariz. Rev. Stat. § 42-16051 et seq.
Governing state code
How to File in Arizona
Read the county assessor's Notice of Value, mailed by March 1.
File a Petition for Review of Valuation with the county assessor within 60 days of the notice.
Support your petition with comparable sales or an income analysis showing a lower full cash value.
If the assessor denies relief, appeal to the county or State Board of Equalization.
Escalate to Arizona Tax Court by December 15 if you still disagree.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Arizona?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
Arizona County Guides
County-specific deadlines, forms, assessor contacts, and filing steps.
A worked example in Arizona
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Arizona taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Arizona appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation (full cash value) · Incorrect legal classification · Denial of exemption · Unequal assessment
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Arizona county assessor before filing — it is the fastest saving most people miss.
- Owner-Occupied Residential Reduced assessment ratio (10%)
- Primary residence
- Senior Valuation Protection Frozen assessed value
- Age 65+, income and ownership requirements
- Disability Exemption Up to $3,965 reduction
- Totally disabled, income limits
Who hears a Arizona appeal
Your appeal is decided by County Assessor / State Board of Equalization — the value itself is set by the County Assessor, which is who you are disagreeing with.
- 1
Assessor review
- 2
County Board of Equalization
- 3
State Board of Equalization
- 4
Arizona Tax Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Arizona statutes
The sections a Arizona appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- A.R.S. §42-11001
- Definitions
- A.R.S. §42-11054
- Residential Property Classification
- A.R.S. §42-16051
- Notice of Value
- A.R.S. §42-16105
- Petition for Review
- A.R.S. §42-11111
- Homeowner Exemption
- A.R.S. §42-16201
- Tax Court Jurisdiction
Official Arizona resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Arizona property tax appeal questions
- When is the deadline to appeal property taxes in Arizona?
- April 25 (Assessor review) / September 15 (State Board). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Arizona?
- County Assessor / State Board of Equalization hears it. The full path is: Assessor review, then County Board of Equalization, then State Board of Equalization, then Arizona Tax Court.
- What is the assessment ratio in Arizona?
- 10% of full cash value (residential). That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Arizona?
- Arizona recognises these grounds: Overvaluation (full cash value), Incorrect legal classification, Denial of exemption, Unequal assessment. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Arizona offer?
- Owner-Occupied Residential — Reduced assessment ratio (10%), for primary residence; Senior Valuation Protection — Frozen assessed value, for age 65+, income and ownership requirements; Disability Exemption — Up to $3,965 reduction, for totally disabled, income limits. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Arizona?
- About 0.48% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Arizona Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Arizona appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.