State Guide

How to Appeal Your Property Taxes in Arizona (2026 Guide)

Published July 18, 2026

If you own a home in Arizona, your county assessor mails you a Notice of Value each winter with two numbers: your Full Cash Value (FCV) — the county's estimate of what your home is worth — and your Limited Property Value (LPV), the capped figure your taxes are actually calculated on. If the FCV looks too high, you have a short, clearly-defined window to challenge it. This guide walks through the Arizona property tax appeal process: the deadline, how the state's 10% assessment ratio and Proposition 117 cap work, and what evidence actually moves a value.

The Arizona deadline: 60 days from your Notice of Value

Arizona doesn't use a single statewide date. Your assessor mails the Notice of Value before March 1 (A.R.S. §42-15101), and your administrative appeal — a Petition for Review filed with the county assessor — is due within 60 days of that mailing date (A.R.S. §42-16051). Because notices typically go out in late February, that window usually closes in late April, but the exact date is printed on your notice, so confirm it there rather than assuming a fixed day.

There's a second path. You can skip the administrative appeal entirely and file directly with the Arizona Tax Court — but only on or before December 15 of the valuation year (A.R.S. §42-16201). If you do appeal administratively first, you then have 60 days from the assessor's (or the State Board of Equalization's) decision to escalate to court, never later than that December 15 backstop. Most homeowners start with the free administrative petition and only escalate if it doesn't go their way.

How Arizona assesses your home

Arizona does not tax your home on 100% of its value. Class 3 owner-occupied homes and Class 4 residential rentals are assessed at 10% of value under A.R.S. §42-15003 and §42-15004. More importantly, since Proposition 117, every property tax you pay is levied on your Limited Property Value, not your Full Cash Value. But your appeal challenges the FCV — the market-value estimate — because that's the number comparable sales speak to. The LPV is a formula, not an opinion of value you can argue.

Category	Arizona
Assessment basis	Assessed value = 10% of Full Cash Value / Limited Property Value (§42-15003/§42-15004)
Taxes levied on	Limited Property Value (LPV), capped 5%/yr
Appeal deadline	60 days after your Notice of Value mails (§42-16051); or direct to Tax Court by Dec 15 (§42-16201)
Where you file	County assessor (Petition for Review), then State Board of Equalization
Assessment cap	Proposition 117: LPV grows ≤ 5%/yr and never exceeds FCV (§42-13301)
Can the board raise your value?	No — a board decision can't exceed the value already on your notice (§42-16108(E), §42-16162)

What Proposition 117 means for your savings

Proposition 117 (passed 2012, effective 2015) amended the Arizona Constitution and, through A.R.S. §42-13301, holds annual growth in your LPV to 5% — and the LPV can never exceed your Full Cash Value. If you've owned your home through several years of rising prices, that cap has probably pushed your LPV below what the home would sell for. That changes the math on an appeal: a comparable-sales win lowers your FCV, but it cuts your current bill only if your proven FCV drops below your capped LPV. If the FCV stays above the LPV, the win mainly protects future years by holding down the number the 5% cap grows from. Recent buyers — whose LPV and FCV still sit close together — tend to see a lower value hit their bill right away.

Building your case

Because the whole fight is your home's Full Cash Value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition that actually closed — not list prices or online "Zestimate"-style estimates. Three or four clean comps with clear adjustments are far harder to dismiss than a claim that the number "feels high." One point in Arizona's favor: on your own administrative appeal, neither the county nor the State Board of Equalization can raise your value above the figure already on your notice — by statute a board decision "shall not exceed the assessor's noticed valuation" (§42-16108(E), §42-16162). The board can grant your reduction in full or in part, or leave the value where it is, but it can't use your appeal to push the number higher. That makes Arizona a relatively low-risk place to file — bring your strongest set of comps anyway, since a well-supported FCV is what actually wins the cut.

Get your case built

Arizona's appeal mechanics — where to file your Petition for Review and your county's exact 60-day date — run through your county assessor, and they vary across all 15 counties. PROppeal pulls licensed comparable sales for your address, applies Arizona's 10% ratio and Proposition 117 cap to show whether a lower Full Cash Value would actually cut your bill this year, and gives you a straight answer before your Notice of Value window closes.

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.