Appeal guide · Arizona
How to appeal a commercial assessment in Maricopa County
7 steps from the notice to the Arizona State Board of Equalization (SBOE); Maricopa County has no county board of equalization and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
Assessor petition: within 60 days after the date the Assessor mailed the Notice of Value (A.R.S. §42-16051); April 21, 2026 for the 2027 notice. SBOE: within 25 days after the Assessor's decision is mailed (A.R.S. §42-16157)
Where to file
Maricopa County Assessor online appeals at mcassessor.maricopa.gov (or mail and in-person filing); SBOE appeals filed online or by mail with the Board
Statute
A.R.S. §42-16051 and §42-16052 (petition to the Assessor); §42-16157 (State Board of Equalization); §42-16201 (Tax Court)
The process, in order
The Assessor reviews each petition on the written record and must answer Notice of Value appeals by August 15. At the SBOE, a hearing is scheduled before an appointed hearing officer or board member who hears the owner or agent and the Assessor's representative, and the Board issues decisions by mid-October. In Tax Court the Assessor's valuation is presumed correct, and the owner must prove a different value.
Forms you will need
- +ADOR Form 82130, Petition for Review of Real Property Valuation
- +ADOR Form 82130AA, Agency Authorization
- +State Board of Equalization appeal of the Assessor's decision
- 1
February, when notices are mailed (by March 1)
Read the Notice of Value
Compare full cash value, limited property value and legal class with the prior year, and check whether a split, change in use or 15% construction event will reset the limited value.
- 2
Before the petition is filed
Authorize the agent
Complete ADOR Form 82130AA for the valuation year so the Assessor and SBOE deal with the consultant.
- 3
As soon as the notice arrives
Assemble three years of operating data
Collect income and expense statements for the three most recent fiscal years ending by September 30 of the prior year, normalize them, and prepare the sworn affidavit required by A.R.S. §42-16052.
- 4
Within 60 days of the notice's mailing date (April 21, 2026 for the 2027 notice)
File Form 82130 with the Assessor
File online, by mail or in person with the opinion of full cash value, the valuation method and all supporting evidence. A postmark is evidence of the filing date.
- 5
On or before August 15
Review the Assessor's decision
Recompute the limited property value and the tax effect of the Assessor's revised full cash value before deciding whether to go further.
- 6
Within 25 days after the decision is mailed
Appeal to the State Board of Equalization
File the SBOE appeal with the original petition, the Assessor's Notice of Decision and attachments, and the agency authorization, then present the case to the assigned hearing officer.
- 7
Within 60 days of the most recent administrative decision, or by December 15 directly
Take the case to Tax Court
File in the Arizona Tax Court. The court route also covers owners who missed the Assessor deadline, as long as the December 15 filing date is met.
Mistakes that lose Maricopa County appeals
- Filing an income approach petition without three years of income and expense data and the sworn affidavit.
- Winning a full cash value reduction that stays above limited property value, which leaves the tax bill unchanged.
- Missing the 25-day SBOE window, which is far shorter than the 60-day Assessor period.
- Valuing the building on current-year operations instead of the market as of January 1 of the year before the tax year.
- Assuming December 15 is always the court deadline; after an administrative appeal, the clock is 60 days from the most recent decision.
Evidence rules
- 1.A.R.S. §42-16051: the petition must state the owner's opinion of full cash value and the method used. A market approach needs at least one comparable property in the area or the subject's own sale; a cost approach needs the cost to build or rebuild plus land value.
- 2.A.R.S. §42-16052: an income approach petition must include income and expense data for the three most recent consecutive fiscal years ending on or before September 30 of the prior year (or whatever data is available), plus a sworn affidavit from the owner, a corporate officer, a general partner or the designated agent.
- 3.The Assessor warns that appeals filed without supporting documentation may be denied, so the income analysis, comparables or appraisal should be filed with the petition.
- 4.SBOE policy requires substantial information supporting the opinion of value; checking the box for a valuation approach on the form is not enough.
Frequently asked
Can I appeal my limited property value in Maricopa County?
Not directly. The appeal covers full cash value and legal classification. Limited value is set by formula: the prior year's limited value plus 5%, capped at full cash value, or a reset level after a qualifying change. A lower full cash value helps when it falls below the limited value or when the limited value is being reset.
Why does a notice mailed in 2026 say tax year 2027?
Arizona sets value as of January 1 of the year before the tax year. The notice mailed February 20, 2026 values the property as of January 1, 2026, and the Treasurer bills on that value in the fall of 2027.
Do I have to appeal to the Assessor before going to Tax Court?
No. An owner can bypass the Assessor and the SBOE and file directly in the Arizona Tax Court on or before December 15. Once an administrative appeal is filed, the court appeal is due within 60 days of the most recent administrative decision.
What assessment ratio applies to commercial property?
Legal class one property is assessed at 15.5% for tax year 2026 and 15% for tax year 2027 and later under A.R.S. §42-15001, applied to limited property value. A $20 million limited value at 15% produces a $3 million net assessed value.
File a stronger Maricopa County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.