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.
What is the effective property tax rate in Arizona?
Arizona property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because Arizona assesses property at 10% (residential) of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a appeal is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax appeal take in Arizona?
Most Arizona appeals take between 6 weeks and 6 months from filing to final decision. After you file Petition to County Assessor, the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I appeal my property taxes every year in Arizona?
Yes. In Arizona, homeowners generally have the right to appeal their property tax assessment every year, as long as you file by the Within 60 days of notice (2026) deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual appeals are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in Arizona hearings?
The strongest evidence in a Arizona appeal hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to Arizona's rules.