Arizona Homeowners Can Challenge Property Valuations — But the Appeal Deadline Remains Important

Arizona homeowners who believe their property has been valued too highly for tax purposes have the right to challenge the valuation with their county assessor.

However, homeowners should pay close attention to the deadline. Arizona’s current rules generally give property owners 60 days from the mailing of their Notice of Value to file a real-property valuation appeal.

The process gives homeowners an opportunity to provide information supporting what they believe their property’s full cash value should be.

What Homeowners Need to Know

A property’s assessed value can affect the amount of property taxes ultimately owed.

If a homeowner believes the assessor’s valuation does not accurately reflect the property’s value, Arizona law allows the owner to file a petition with the county assessor.

The petition must include the homeowner’s opinion of the property’s value along with substantial information supporting that opinion. Depending on the valuation approach, this can include comparable properties, recent sales information or other relevant valuation evidence.

The 60-Day Deadline Is Important

Contrary to reports that Arizona has extended the appeal period to 90 days, the current official guidance still identifies a 60-day deadline for real-property valuation appeals.

The Arizona Department of Revenue states that an appeal must generally be filed within 60 days for real property and within 30 days for personal property.

Arizona law similarly provides that the petition must be filed within 60 days after the assessor mails the Notice of Valuation or amended Notice of Valuation.

That means homeowners shouldn’t wait until the end of the year to review their assessment.

Maricopa County Homeowners

Maricopa County’s Assessor’s Office currently states that property owners have 60 days from the mailing date of the Notice of Value to file an appeal.

For the 2027 valuation year, Maricopa County mailed Notices of Valuation on February 20, 2026, with an administrative appeal deadline of April 21, 2026.

Homeowners who disagree with the valuation can submit a Petition for Review of Real Property Valuation and provide supporting documentation.

Maricopa County specifically notes that comparable sales and other documentation can be used to support an appeal.

Pima County Homeowners

Pima County follows the same general 60-day appeal timeframe.

The Pima County Assessor’s Office states that property owners have 60 days from the mailing of the Notice of Value to file an appeal.

Homeowners in Pima County should therefore review their Notice of Value promptly and follow the county’s instructions if they believe the valuation is incorrect.

What Information Can Support an Appeal?

Homeowners should provide evidence that supports their opinion of the property’s market value.

Potentially useful information can include:

• Recent comparable home sales
• A recent sale of the property
• Property characteristics
• Differences in size or condition compared with comparable properties
• Photographs documenting the property’s condition
• Information supporting a different valuation method
• A professional appraisal, when appropriate

Arizona law specifically recognizes market, income and cost approaches as possible bases for supporting a valuation position.

Why Comparable Sales Matter

Comparable sales can be particularly useful for residential homeowners.

For example, if several similar properties in the same neighborhood recently sold for substantially less than the assessor’s valuation of a homeowner’s property, those sales may provide useful evidence for an appeal.

However, homeowners should make sure that the properties they use as comparisons are genuinely comparable in terms of location, size, condition, features and other relevant characteristics.

What Happens After an Appeal?

The county assessor reviews the petition and supporting information.

Arizona law requires the assessor to rule on the petition within the timeframe established by statute. If the homeowner disagrees with the decision, additional appeal options may be available through the county board of equalization, State Board of Equalization or court, depending on the circumstances.

For example, Arizona law allows certain property owners to appeal a county assessor’s valuation determination to court, subject to statutory deadlines.

A Successful Appeal Can Affect the Tax Roll

If an appeal results in a reduction in valuation or a change in classification, Arizona law requires the appropriate changes to be reflected in the tax roll.

The resulting valuation or classification can also affect subsequent years under the circumstances described in state law.

However, homeowners should not assume that winning an appeal automatically means a specific dollar amount will be refunded or that every future year’s taxes will decrease by the same amount.

The actual tax impact depends on the property’s valuation, classification and the applicable taxing jurisdictions.

What This Means for Homeowners

The biggest takeaway is that homeowners should not ignore their Notice of Value.

If the valuation appears significantly higher than what the property could reasonably sell for, the owner may have grounds to challenge it.

Homeowners can:

1. Review their Notice of Value.
2. Check recent comparable sales.
3. Review the property’s characteristics and classification.
4. Gather supporting documentation.
5. File the appeal before the applicable deadline.
6. Follow up with the county assessor if additional information is required.

What This Means for HOAs and Community Associations

This issue can also matter to HOA communities.

Homeowners within the same community may see different property valuations because assessors consider factors such as previous sales, zoning, property characteristics, square footage, lot size and other factors when determining value. Maricopa County specifically notes that even similar-looking homes can receive different valuations.

HOA boards and community managers can help homeowners by directing them to official county assessor resources rather than providing individualized tax or legal advice.

Community newsletters can also remind residents to review their property valuation notices and understand their appeal deadlines.

What Homeowners Should Do Now

If you believe your Arizona property has been overvalued:

Check your Notice of Value first.

The notice will provide important information about the property’s valuation and the applicable appeal procedure.

Don’t rely on the reported 90-day deadline.

The official Arizona Department of Revenue guidance currently says real-property appeals generally must be filed within 60 days.

Gather evidence early.

Recent comparable sales, property information and other valuation evidence can strengthen an appeal.

Check your county’s rules.

Maricopa, Pima and other counties provide specific instructions and deadlines through their assessor offices.

Consider professional advice when appropriate.

For complicated valuation disputes, commercial properties or significant tax issues, homeowners may want to consult a qualified Arizona tax professional, appraiser or attorney.

Final Takeaway

Arizona homeowners do have the right to challenge their property valuations, but the claim that the state recently extended the standard appeal period from 60 to 90 days should not be used without a verified legislative source.

The current Arizona Department of Revenue guidance continues to identify 60 days for real-property valuation appeals, and both Maricopa and Pima counties currently publish 60-day deadlines.