Property Tax Appeals in Arizona
How it works in Arizona
Arizona taxes property on its Limited Property Value (LPV), not the Assessor's Full Cash Value (FCV) market estimate. LPV's growth is capped at 5% a year and can never exceed FCV, so for most owners who haven't recently bought or built, LPV sits well below market value. An appeal (a "Petition for Review of Valuation") only reviews FCV, and only lowers your taxes if the reduced FCV falls below your current LPV. For many long-time owners, even a successful appeal changes nothing this year.
Deadline
The Assessor mails a Notice of Valuation sometime between January 1 and March 1 each year, and a petition is due within 60 days of that mailing (A.R.S. Section 42-16051, read directly from the Arizona Legislature's site). There's no fixed calendar deadline. It depends entirely on when your county mails its notices that year.
Terminology
Arizona uses "appeal," formally a "Petition for Review of Valuation," filed with your County Assessor, with further steps to the State Board of Equalization or tax court if unresolved.
- Because taxes are based on LPV, not FCV, TaxAppealHub's calculator asks Arizona homeowners for both values from their Notice of Valuation and only shows a case where a successful appeal would actually reduce this year's taxes.
- A separate "Notice of Claim" can correct factual errors (square footage, year built) for the current year and the prior three tax years, without going through the full appeal process.