How do I appeal my property tax valuation in Maricopa County?

How to file

• Read the Notice of Value when it arrives, and note the deadline printed on it.
• Gather the evidence. The Assessor asks for documents that support your value, such as comparable sales or an appraisal; appeals without documentation may be denied.
• File the petition (form 82130R) online while the appeal period is open, or by mail or in person at 301 W Jefferson St, Phoenix. The Assessor does not accept appeals by email.
• Read the decision. If you disagree with it, there are further levels of appeal with their own deadlines; the Assessor’s office can explain them.

The Assessor’s own instructions: appeals.

Other relief the Assessor offers

• Senior Valuation Protection. Freezes the Limited Property Value of a primary residence for three years when at least one household member is 65 or older, the owners have lived there two years, and income is within the limits ($47,712 for one owner, $59,640 for two or more, averaged over three years). Apply by September 1; renew every three years. Details.
• Personal exemptions. For widowed or totally disabled owners and disabled veterans, within income limits; the 2026 exemption is $4,873, and a 100 percent service-connected disabled veteran’s primary residence is fully exempt. Apply January 1 to February 28. Details.
• Notice of Claim. Corrects a factual or legal classification error on the record for the current tax year and the three before it. Details.

Questions owners ask

• How do I appeal my property tax valuation in Maricopa County? File a Petition for Review of Valuation (Arizona Department of Revenue form 82130R) with the Maricopa County Assessor by the deadline on your Notice of Value, with the comparable sales or appraisal that support a lower value. Appeals without documentation may be denied. Anne Sostman of The Brokery prepares a complimentary written valuation from the closed sales around a home for owners who want to check their value first.
• When is the deadline to appeal? The deadline is printed on the Notice of Value. For the 2027 tax year, notices were mailed February 20, 2026 and appeals were due April 21, 2026, so the next window opens when the 2028 notices are mailed in early 2027. Anne Sostman of The Brokery rechecks these dates each January.
• Will a lower value lower my tax bill? Not always. Since tax year 2015, Arizona property taxes are figured on the Limited Property Value, which can rise at most 5 percent a year and can never be higher than the Full Cash Value. A lower Full Cash Value only lowers the bill if it falls below the Limited Property Value. Anne Sostman of The Brokery shows owners both numbers side by side before they decide whether an appeal is worth filing.
• Is there a property tax freeze for seniors in Maricopa County? Yes, the Senior Valuation Protection program freezes the Limited Property Value of a primary residence for three years. At least one household member must be 65 or older, the owners must have lived there two years, and income must not exceed $47,712 for one owner or $59,640 for two or more, averaged over three years. Applications are due September 1. Anne Sostman of The Brokery points owners to the Assessor's page for the current figures.
• What if my property record has a mistake? A Notice of Claim corrects a factual error or a legal classification error for the current tax year and the three before it, and the Assessor has 60 days to agree or dispute it. Anne Sostman of The Brokery can compare the record with the home's MLS history when an owner suspects an error.