| Challenging Your Property Tax Assessment | ||
| The Maricopa County Assessor is responsible for valuing your home for property tax purposes. The value the he establishes for your home is to be market value. However, because valuation is subjective (it’s the Assessor’s opinion of value), and because the Assessor often uses mass appraisal concepts, there may be a significant difference between what he values your home at and what you feel to be the market value.
Once a value is established and enrolled on the local Assessment Roll, it becomes the basis for the property taxes that you pay on your home. Prior to the property taxes being due, you will receive a Residential Notice Of Value from the Assessor notifying you of the enrolled value of your home for tax purposes. If you believe the Assessor’s value of your home is too high, you have the right to challenge his assessment. The challenge (assessment appeal) must be filed with the Assessor by submitting a Petition For Review Of Valuation. These appeals forms may be obtained at any Assessor’s office. NOTE: You must return the completed form within 60 days of the date printed on your residential Notice of Value. The appeals process may involve two forums: * You may request a meeting with an Assessor’s appraiser to discuss the valuation of your home. Often times simple clarifications can resolve differences in opinions of value. If a mutual agreement is reached, no further appeals are permitted. If you and the Assessor cannot agree as to the value of your home, you may file a petition with the State Board of Equalization (SBE). This petition must be filed within 25 days of the date the Assessor mailed his decision to you. If you are not satisfied with the decision the SBE renders, you may file a appeal with the Tax Court. The Tax Court filing must be no later than 60 days after the SBE decision is mailed to you, and not later than December 15th. NOTE: You may file directly with the Tax Court any time after receiving your initial Notice of Value from the Assessor. We suggest you maintain all postmarks as proof of timely filings. If you make any changes to your property (new construction, additions, etc.) after January 1st, the Assessor will mail you a Notice of Change card with the new value on or before September 30th. You may appeal this new value to the SBE with 25 days of receipt of the Notice of Change card. The SBE must complete all hearings before November 15th. You may also appeal this value change directly to the Tax Court on or before December 15th. When it comes to the valuation of your home for property tax purposes, you need to take an active approach when you believe your property is overvalued. For additional information about the Maricopa County property valuation and the appeals process, visit www.maricopa.gov/assessor/homeowner_guide.asp or call the Assessor at (602) 506-3406. | ||
