Appeals
Understanding Property Valuation Disputes: What Should You File?
Every year, the Assessor’s Office sends a Notice of Valuation to property owners. This notice shows how your property is valued and classified for tax purposes. If you think something is wrong with the information, you might be wondering:
Should I file an appeal, a notice of claim, or a residential legal class change form? Let’s break it down step by step.
Step 1: What’s the Problem with Your Notice?
Ask yourself the following:
-
Did the County overvalue your property or misclassify it?
You might want to file an appeal. -
Did you find a factual error (like square footage, year built, etc.) or believe the classification has been wrong for multiple years?
You should file a notice of claim. -
Did your home recently become your primary residence, and do you want to update the legal classification to reflect that?
You should submit a Residential Legal Class Change form.
You’ll need to include one of the following documents to support your primary residence status:- Driver’s License - must show occupant’s name and the property address.
- Voter Registration Card - must show occupant’s name and the property address.
- Portion of your last Federal or State Tax Return - please do not send entire form, only name and address section. If providing a tax return, you must provide a secondary form of documentation such as a Motor Vehicle Registration OR utility bill - must show occupant’s name and the property address. All documents must show the same name and property address to be accepted.
Option 1: Filing a Real Property Appeal (Personal Property Information is Below)
Use this if:
You disagree with the value or classification listed for the 2026 tax year.
Example:
Your home’s full cash value does not reflect market value, or it is classified as a rental when you live there full-time.
Deadline to Appeal Real Property (Personal Property Information is Below):
April 22, 2025 (for the 2026 Notice of Valuation sent February 21, 2025)
How to Appeal:
- Online (Recommended): Use our Customer Portal
-
By Mail or In Person:
Fill out the Petition for Review of Valuation (AZDOR Form 82130R) and submit it to: Maricopa County Assessor’s Office, 301 W Jefferson St, Phoenix, AZ 85003
Emails are not accepted for appeals.
Required Documentation:
You must provide documents that support your position, such as recent appraisals, comparable sales, or legal classification proof. Appeals without documentation may be denied.
Option 2: Filing a Notice of Claim
Use this if:
You notice a factual or classification error in the current or past three tax years (2025, 2024, 2023, or 2022).
Example:
Your home is listed as 3,000 square feet when it’s 2,000. Or it’s been incorrectly classified.
Why it matters:
Fixing the error may result in a property tax refund if you overpaid.
How to File:
Complete a Notice of Claim form. If approved, the County Treasurer may issue a refund.
Required Documentation:
Notice of claim must include evidence proving the error, such as blueprints, permits, ownership records, or legal classification proof. Claims submitted without documentation may not be processed.
Option 3: Residential Legal Class Change Form
Use this if:
Your property recently became your primary residence, and you want to update the legal classification to reflect that.
What You Need to Know:
-
If your property became a primary residence between Jan 1 and July 1, 2025:
You can update the classification for both 2025 and 2026. -
If the change happened after July 1, 2025:
You can only update the classification for 2026.
How to File:
Submit a Residential Legal Class Change form along with supporting documentation:
Required Documentation (must show matching name and property address):
- Driver’s license
- Voter registration
-
One of the following:
- Page from a federal or state income tax return
- Vehicle registration
- Utility bill
Submit Residential Legal Class Change Form
If you don’t provide the required documents, your request may be denied.
Mobile Homes (Personal Property)
Appeals cannot be filed until after notices are mailed!
The Assessor’s Office will mail 2025 Notices of Valuation for Personal Property Mobile Homes on June 13, 2025. The deadline to appeal the Notice of Valuation for Personal Property/Mobile Homes is July 14, 2025.
If you want to appeal the Assessor’s Valuation of your Personal Property Mobile Home, you can do so by filing a Personal Property Petition for Review of Valuation.
How to Submit Your Appeal:
- Download the form: Personal Property Petition for Review of Valuation
-
In-Person or By Mail: Deliver your completed petition to:
Maricopa County Assessor’s Office
301 W Jefferson St, Phoenix, AZ 85003 - By Email: Send the completed form to [email protected] by the deadline.
Required Documentation: You must provide documents that support your position, such as comparable sales or legal classification proof. Appeals without documentation may be denied.
Business Personal Property & IPR (Improvements on Possessory Rights)
Appeals cannot be filed until after notices are mailed!
The Assessor’s Office will mail the 2025 Notices of Valuation for Business Personal Property on August 15, 2025. The deadline to appeal the Notice of Valuation for BPP is September 15, 2025.
How to Appeal:
Required Documentation:
Business Personal Property: Attach detailed asset listings, depreciation schedules, corrected acquisition costs, or other relevant proof.
Improvements on Possessory Rights (IPR): You must provide documents that support your position, such as recent appraisals, comparable sales, or legal classification proof.
Appeals without documentation may be denied.
Need Forms or Help?
Visit our Forms Library
Contact us: [email protected] or 602-506-3406
- Use the Personal Property Petition for Review of Valuation
- Submit by email ([email protected]), mail, or in person
