INSTRUCTIONS
PERSONAL PROPERTY PETITION FOR REVIEW OF VALUATION
Information necessary to complete the petition is contained on the Notice of Valuation.
Propertyownersmayrepresentthemselvestoappealthevaluationorclassicationofthepropertyor
hire a property tax agent or an attorney to represent them on the appeal.
COMPLETING THE FORM:
Complete items 1 through 10 on the petition.
The facts must be clearly described to be considered by the Assessor in reviewing the request to
changethevaluationorclassificationoftheproperty.
The person who owns, controls, or possesses the property or their representative must sign the petition
and mail or hand deliver one copy of the petition to the Assessor of the county in which the
property is located. Retain a copy for your records (and for use in possible further
appeals). If applicable, an Agency Authorization form (DOR 82130AA) must also be included.
This form is available on the Department of Revenue website at https://azdor.gov/forms/property-
tax-forms. You may discuss the appeal with the County Assessor or a Deputy Assessor.
Keep a copy of all information that is submitted to the Assessor.
STEP I - APPEALING TO COUNTY ASSESSOR
FILING DEADLINE: ThepetitionmustbeledonorbeforethedeadlineshownontheNoticeof
Value. The owner or the person in possession of the property may appeal to the County Assessor within
thirty days after the date the notice was mailed.
TheCountyAssessorshallruleonthepetitionwithintwentydaysafterthelingdate.Ifyourrequest
hasbeendeniedyoumayleanappealwiththeCountyorStateBoardofEqualization,depending
on in which county the subject property is located.
STEP II - APPEALING TO COUNTY OR STATE BOARD OF EQUALIZATION
IN MARICOPA AND PIMA COUNTIES:
AppealsmustbeledwiththeState Board of Equalization
within twenty days after the date of the Assessor’s notice of refusal or decision was mailed.
A.R.S.§42-19052(A)(2).
StateBoardofEqualizationfilingrequirementscanbeobtainedbyaccessingtheStateBoard’sWebsite
at www.sboe.state.az.us.
The petition must include a copy of the Agency Authorization form if applicable and include a copy of
the Assessor’s decision.
Keep a copy of all information that is submitted to the Board.
ThepropertyownerortheirrepresentativewillbenotifiedbytheStateBoardofthedateandtimefor
the hearing and will be given the opportunity to appear at the hearing.
YoumayrequestthatyourappealtotheStateBoardofEqualizationbereviewed“ontherecord”by
checking the appropriate box in item 10 of theStateBoardcopyof the petition. There will be no
appearances before the Board and no oral testimonywill be permitted. However, you may submit
written evidence for consideration.
TheStateBoardofEqualizationwillissueitsNoticeofDecisiontoallpartiestotheproceedingand
willincludethefindingsoffactandconclusionsoflaw,asapplicable.
CONTINUED ON NEXT PAGE
DOR82530(Rev.08/2018)
TheStateBoardofEqualizationshallcompletethehearingandissuetheirdecisiononapersonal
propertyappealonorbeforeDecember1ofeachyear.A.R.S.§42-16165(3).
IfthePetitionerisdissatisedwiththeStateBoard’sdecision,anappealmaybeledwiththeCourt.
SeeAppealingtoCourtbelow.
If the County Assessor or the Arizona Department of Revenue disagrees with the decision of the
StateBoardofEqualization,eithermayleanappealwiththeCourt.
IN ALL OTHER COUNTIES: A petitioner may appeal to the County Board of Equalization within twenty
daysafterthedateoftheAssessor’snoticeofrefusalordecisionwasmailed.A.R.S.§42-19052(A)(1).
The petition must include copies of the Assessor’s decision and the Agency Authorization form if
applicable.
Keep a copy of all information that is submitted to the Board.
ThepropertyownerortheirrepresentativewillbenotiedbytheCountyBoardofthedateandtime
for the hearing and will be given the opportunity to be represented at the hearing.
TheCountyBoardofEqualizationshallholdthehearingandissueadecisiononorbefore
December1.A.R.S.§42-16108(C).
IfthepetitionerisdissatisedwiththeCountyBoard’sdecision,anappealmaybeledwiththeCourt.
SeeAppealingToCourtbelow.
If the County Assessor or the Arizona Department of Revenue disagrees with the decision of the
CountyBoardofEqualization,eithermayleanappealwiththeCourt.
STEP III - APPEALING TO COURT
Anypropertyownerthatisdissatisfiedwiththevaluationorclassificationofthepropertyasdetermined
by the County Assessor may appeal directly to the Court on or before December 15th.
A.R.S.§42-16201(A).
Anypropertyownerthatisdissatisfiedwiththevaluationorclassificationofthepropertyasdetermined
by the County Board of Equalization may appeal to Court within sixty days after the date of
mailingofthedecisionorbyDecember15,whicheverislater.A.R.S.§42-16202.
Anypropertyownerthatisdissatisfiedwiththevaluationorclassificationofthepropertyasdetermined
by the State Board of Equalization may appeal to Court within sixty days after the date of
mailingoftheStateBoard’sfinaldecision.A.R.S.§42-16203.
Any taxes owed must be paid before becoming delinquent if the Court is to retain jurisdiction of
the appeal except when (1) the full year tax for the year is paid on or before December 31 of the tax
yearpursuanttoA.R.S.§42-18053,or(2)theremainingone-halftaxthatisunpaidisdelinquentafter
the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.
A.R.S.§42-16210.
Appeal to the court by obtaining information on the website at http://www.superiorcourt.maricopa.gov/
SuperiorCourt/TaxCourt/.
PERSONAL PROPERTY PETITION FOR REVIEW OF VALUATION
FILED FOR TAX YEAR ___________
OnecopyofthispetitionmustbemailedorhanddeliveredtotheCountyAssessor.Seeinstructionsforlingrequirementsandappealprocedures.
PersonsreceivingaNoticeofValuemaylethispetitionwiththeCountyAssessoronorbeforethedeadlineshownontheNoticeofValue.
The County Assessor may reject any petition not meeting statutory requirements. Only one appeal for each Notice of Value will be accepted.
COMPLETE SECTIONS 1 THROUGH 10 WHERE APPLICABLE. TYPE OR PRINT
1. DATEFILED_________________COUNTY________________________ACCOUNTNO.___________________________________________
2. BUSINESSADDRESSORLEGALDESCRIPTION:________________________________________________________________________________
3. TYPEOFPROPERTY:
COMMERCIAL/INDUSTRIALAGRICULTURAL
APARTMENTEQUIPMENTANDFURNISHINGS
MOBILEHOME
OTHER(specify)____________________________________________________________________
4.INTERESTINPROPERTY:OWNEROTHER(specify)___________________Agents must include an Agency Authorization form.
5A.OWNER’SNAMEASSHOWNONTHENOTICEOFVALUE 5B.PROVIDECORRECTINFORMATIONIFDIFFERENTFROMITEM5A.
NAME NAME
ADDRESS ADDRESS
CITY,STATE,ZIPCODE CITY,STATE,ZIPCODE
6A.MAILDECISIONTO:(TYPEORPRINT) 6B.IFPETITIONISFILEDBYOTHERTHANOWNER,SPECIFY:
NAME NAME
ADDRESS ADDRESS
CITY,STATE,ZIPCODE CITY,STATE,ZIPCODE
7. BASIS FOR THIS PETITION:Owner’sevidencesupportingthispetitionmustbeidentiedandattachedtothepetitioninordertobeconsideredbythe
County Assessor. NOTE: Evidence contained in this appeal could be the basis for either increasing or decreasing the valuation or changing
the classication of the property.
8.
9.
10. IHEREBYAFFIRMTHATTHEINFORMATIONINCLUDEDORATTACHEDIS
TRUEANDCORRECT.
X_______________________________________________________________
SIGNATUREOFOWNERORAGENT
___________________________________________________________________
TELEPHONENUMBER EMAILADDRESS
AGENTS ONLY:RealEstateAppraisalDivisionNumber_______________________ StateBoardofEqualizationNumber___________________
BASISFORDECISION:
DATERECEIVED DATEDECISIONMAILEDREVIEWEDBY ASSESSORORCHIEFDEPUTY
BASISFORDECISION:
DATERECEIVED DATEDECISIONMAILED CHAIRMANORCLERKOFTHEBOARD
82530(Rev.08/2018)
TO REQUEST A MEETING WITH THE ASSESSOR’S S
TAFF CHECK HERE.
FOR SBOE (IN MARICOPA AND PIMA COUNTIES ONLY):
Ifyouwantthisappealtobeheard“OnTheRecord”checkhere.
This means that neither you, the Assessor, your Agent, or Attorney (if
applicable)willappearinpersonbeforetheStateBoardofEqualization
tooffertestimony.Submitanyadditionalwrittenortypedinformationwith
thisappealtotheSBOE.
OWNER’SOPINION
OFVALUE
VALUESHOWNON
NOTICEOFVALUE
FULLCASH
VALUE$
FULLCASH
VALUE$
LIMITED
PROPERTY
VALUE$
LIMITED
PROPERTY
VALUE$
ASMT
RATIO
ASMT
RATIO
FOR OFFICIAL USE ONLY
ASSESSOR’S
DECISION
FULLCASH
VALUE$
LIMITED
PROPERTY
VALUE$
PROPERTY
CLASS
ASMT
RATIO
FOR OFFICIAL USE ONLY
FOR OFFICIAL USE ONLY
BOARD OF
EQUALIZATION
DECISION
FULLCASH
VALUE$
LIMITED
PROPERTY
VALUE$
PROPERTY
CLASS
ASMT
RATIO
PROPERTY
CLASS
PROPERTY
CLASS
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