For today’s message, I’ll give a quick lesson on how the county decides on property taxes, how you can appeal if you’re unhappy with their decision, and how you can make sense of the “Notice of Value” you receive.   

Early in the year, the county assessor will send you a notice via mail regarding your property, wherein they will detail your property’s value and the amount you’ll be taxed. Beginning at 0:28 in the video, you’ll see a sample of the Notice of Value form. 

In the top right corner of the notice, you’ll see the “parcel ID.” This is used in place of your property’s address. To make sure the ID corresponds with your physical address, you can search online at Maricopa.gov

Below that, you’ll see the property’s assessed value—your taxes are based on this number. If there’s been year-over-year appreciation on your property, you’ll see an uptick in your tax obligation. 

On the second page, you’ll see a portion called “legal class.” Each class will have a number value assigned to it. For example, the number “3” in our county signifies a primary residence, while the number “4” is used to classify an investment property, which means the taxes will likely go up.

Now, let’s take a look at the top center of the notice where it says “Authorization code.” Those who want to receive this form via email in the future can input this code into the county website. 

If you’re not too fond of the county’s assessment of your property, whether you feel they wrongly valued or classified it, you can file an appeal within 60 days of receiving the notice. 

This is how the appeal process works step by step: 

  1. You can go to the county assessor’s office and file the petition in person. Don’t forget to come with all documented evidence that supports your appeal. Once the petition is submitted, the assessor’s office has until August 15 to respond. If an agreement is reached, no further appeal is permitted. 
  2. If you don’t agree with the assessor’s decision, you can go to the Board of Equalization and submit an appeal with them.
  3. From there, if you’re still not satisfied, your final recourse is with the Tax Court. Keep in mind that you’ll be responsible for upfront court fees. You must file your appeal to the court no later than 60 days after the Board of Equalization’s decision has been mailed to you. 

Links to some specific websites and the respective forms for this process are labeled below: 

County Assessor Appeal Form  
Petition for the State Board of Equalization
Tax Court Appeal Form

If you have any other questions concerning this process, go ahead and reach out to me. I’d be happy to help however I can!