The Value On Your Tax Bill
A.R.S. 42-16051 — a petition to the assessor within sixty days after the notice of valuation was mailed
Who may petition. An owner of property that in the owner's opinion has been valued too high, or otherwise improperly valued or listed on the roll, may file a petition with the assessor on the department's form.
Sixty days. The petition is filed within sixty days after the date the assessor mailed the notice of valuation or the amended notice. Postal service postmark dates are evidence of the filing date.
- Under the income approach, the information the related section requires.
- Under the market approach, the full cash value of at least one comparable property in the same area, or the sale of the property itself.
- Under the cost approach, the cost to build or rebuild plus the land value.
The petition states the owner's opinion of full cash value and substantial information supporting it: the method of valuation and the matching support above.
Several parcels. One petition may cover more than one parcel if they are part of the same economic unit, or share an owner, use, basis of appeal and area under department guidelines.
Appeals after the assessor's decision are governed by other sections, which are not on this page. A particular valuation is a question for the assessor, the board of equalization, or a licensed Arizona attorney.
Sources for this section (1)
- A.R.S. 42-16051 — Petition for assessor review of improper valuation or classification
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Arizona attorney.