Arizona provides several ways to appeal property tax issues, including valuation. First, an appeal can be filed with the County Assessor’s office within 60 days from the date of mailing of the valuation notice or may be filed with the State Board of Equalization within twenty-five days of receiving the notice.
If you are unsatisfied with the Assessor’s appeal decision, it can be appealed to the County Board of Equalization but it must be filed within twenty-five days after the mailing of the Assessor’s appeal decision. If no County Board of Equalization has been organized, you can appeal directly to the State Board of Equalization within twenty-five days of the Assessor’s appeal decision.
Lastly, a taxpayer who filed an appeal with the County Assessor may file a further appeal with the Tax Court within 60 days of the latest decision by the County Assessor. Direct appeals to the Tax Court must be filed on or before December 15th of the year of assessment. Court appeals from State Board of Equalization decisions must be filed within 60 days after the decision.
Contact Arizona Tax Attorney Otto S. Shill, III.
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