Property tax obligation is determined by two factors, valuation and classification.  But as important as these two factors are, property owners generally do not have a say in either of them.  Rather, property valuation and classification are typically left to the county assessor’s office, which is charged with assessing every property in the county on an annual basis.  Every February, property owners receive notice from the assessor as to their property’s value and classification.  Assuming they go unchallenged, these figures determine property owners’ tax liability, regardless of their accuracy.

Disagree with the County Assessor?

Property owners who disagree with the assessor’s appraisal are not without recourse.  Rather, they can appeal the assessor’s findings, so long as they do so within 60 days of the notice’s mailing date.  A property tax appeal typically begins at the administrative level, with the county assessor’s office, although it is sometimes appropriate to appeal directly to the Arizona Tax Court.  To succeed at appeal, property owners must have convincing evidence showing the true value and classification of their property.  An Arizona property tax attorney can help property owners comply with statutory requirements, develop a successful strategy for appeal, and properly value their property.