Property tax is determined by two factors, valuation and classification. Property valuation and classification are determined by the county assessor’s office, which assesses every property in the county on an annual basis. Every February, property owners receive notice from the assessor of their property’s value and classification. Assuming they go unchallenged, these figures determine property owners’ tax liability, regardless of their accuracy.
Property owners can appeal the assessor’s findings within 60 days of the notice’s mailing date. A property tax appeal 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 successfully appeal, property owners must have convincing evidence showing the true value and classification of their property. An attorney can help owners assess the value of their property, develop a successful strategy for appeal, and comply with statutory requirements.