Arizona Property Tax Protest Guide for 2026
Reviewed by RedTools Research Team, with Arizona appeal methodology review.
Last updated: April 30, 2026
Arizona’s property tax system uses a unique two-value framework: Full Cash Value (FCV) and Limited Property Value (LPV). FCV is the assessor’s estimate of market value and is what taxpayers appeal. LPV is a separate, capped value used to compute primary tax bills. Effective tax rates in Arizona are relatively low (typically 0.5%-0.8%), but rapid Sun Belt appreciation has made over-assessment common.
Arizona Filing Deadline
The deadline is 60 days from the date the County Assessor mailed your Notice of Value. Notices typically go out in late February or early March. You file Form 82130 (Petition for Review of Valuation) with the County Assessor.
Arizona’s Two-Step Administrative Process
- County Assessor (informal review). File Petition 82130 with the assessor. The assessor reviews the petition and issues a written decision within several months. Many appeals settle here.
- County Board of Equalization or State Board of Equalization (SBOE). If the assessor’s decision doesn’t resolve the issue, appeal to the County Board of Equalization (in counties that have one) or directly to the SBOE. SBOE hearings are quasi-judicial.
- Arizona Tax Court. Final administrative appeal lands in the Tax Court (a division of Maricopa County Superior Court).
Statutory authority: ARS §42-16201.
FCV vs. LPV Explained
Your Notice of Value shows two numbers:
- Full Cash Value (FCV): The assessor’s estimate of market value as of January 1 of the assessment year. This is what you appeal.
- Limited Property Value (LPV): The capped value used to compute “primary” (operations) taxes. LPV cannot rise more than 5% per year. Secondary (bond) taxes use FCV.
Reducing FCV doesn’t always reduce your current-year tax bill (because LPV may be much lower already), but it lowers the ceiling for future LPV growth, compounding savings over time.
Strong Evidence in Arizona
- 3–5 comparable sales within 1 mile, ideally within the same subdivision, sold within the 18 months prior to January 1.
- Income approach for rental property — gross rent multiplier or capitalization rate analysis.
- Photos of condition issues — deferred maintenance, dated finishes, location problems (busy road, golf course slice, etc.).
- Property record corrections for square footage, lot size, pool / no pool, year built.
Arizona Counties
| County | Major Cities |
|---|---|
| Maricopa | Phoenix, Mesa, Chandler, Scottsdale, Tempe, Glendale |
| Pima | Tucson, Oro Valley, Marana |
| Pinal | Casa Grande, San Tan Valley, Maricopa |
| Yavapai | Prescott, Sedona, Cottonwood |
| Mohave | Lake Havasu City, Bullhead City, Kingman |
| Coconino | Flagstaff, Sedona, Page |
| Yuma | Yuma |
Common Arizona Mistakes
- Appealing LPV instead of FCV. LPV is computed by formula and isn’t directly appealable. Appeal FCV.
- Missing the 60-day window. Strict.
- Stopping at the assessor. If the assessor denies relief, the SBOE is independent and often more favorable to homeowners.
- Using sales after January 1. Arizona valuation date is January 1 of the assessment year; later sales help next year’s appeal, not this year’s.
Arizona References
- Arizona Department of Revenue — Property Tax
- ARS §42-16201
- Maricopa County Assessor
- Arizona State Board of Equalization
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