Assessment Ratio
10% (residential)
Appeal Deadline
Within 60 days of notice (2026)
Official Form
Petition to County Assessor
Risk of Increase
No
How Assessment Works in Arizona
Arizona assesses residential property at 10% of full cash value (market value). Commercial property is assessed at higher rates. Your tax bill is based on the limited property value, which is capped to prevent large annual increases.
How to File in Arizona
File a petition with your county assessor within 60 days of the assessment notice. If unresolved, appeal to the county Board of Equalization or the State Board of Equalization.
Step-by-Step
Arizona Appeal Process
Receive your Notice of Value from the county assessor (mailed in February-March).
File a petition with the county assessor within 60 days of the notice.
The assessor reviews your petition and issues a response.
If not satisfied, appeal to the county Board of Equalization.
If still unresolved, appeal to the State Board of Equalization or Tax Court.
FAQ
Arizona Property Tax Appeal Questions
Can my Arizona assessment increase if I appeal?
No. Arizona law generally protects homeowners from assessment increases during the appeal process. Your value can stay the same or go down.
What is the difference between full cash value and limited property value?
Full cash value is the market value of your property. Limited property value is a statutory cap that prevents large annual increases (generally limited to 5% per year). Your primary taxes are based on limited value, while secondary taxes use full cash value.
How does the 10% ratio work in Arizona?
If your home has a full cash value of $400,000, the assessed value is $40,000 (10%). Your tax bill is calculated on this assessed value multiplied by the applicable tax rate.