INSTRUCTIONS
RESIDENTIAL PETITION FOR REVIEW OF VALUATION
Read these instructions before completing the petition.
Remember to keep a copy of the form for your records.
Use the Petition for Review to appeal the full cash (market) value or classication of
property shown on the Notice of Valuation.
• Information necessary to complete this petition is contained on the Notice of Valuation.
Additional information regarding your property value or classication may be obtained from
the County Assessor in the county in which the property is located.
• You may le an appeal on your own or name an agent to represent you in the
administrative appeals process. If an agent is designated, an Agency Authorization
form (DOR 82130AA) must accompany the Petition for Review.
COMPLETING THE FORM
• Complete items 1 through 8 where applicable and keep a copy for your records.
• You are required to notify the Assessor if you rent your property to someone other than
a family member as dened in A.R.S. § 42-12053(A). Indicate this in Item 2.
• You MUST state the method or methods of valuation on which you are basing your appeal
and provide substantial information justifying your opinion of value in item 5.
If your appeal is based on:
1. The market sales approach, include the full cash value for at least one comparable
property within the same geographic area as the property in question, or the sale of
the property in question.
2. The cost approach, include all costs (materials, labor, architectural fees, construction
nance costs, builder’s prot, etc.) to build or rebuild your residence, plus the land value.
3. The classication of your primary residence, please attach documentation such as
copies of your •Driver’s License •Voter Registration Card •Copy of a portion of your
last Income Tax Return (only name and address section) in addition to Utility Bill or
Motor Vehicle Registration.
• You may request a meeting with the County Assessor’s staff by checking the appropriate
box in item 8. If you are unable to meet with the Assessor’s staff at the time and place
set by the Assessor, you may submit written evidence to support the petition before the
date of the meeting. All issues raised must be included on the Petition for Review.
• Keep a copy of all information that is submitted to the Assessor.
• Please be sure to sign the appeal in Item 8.
STEP I - APPEALS TO THE ASSESSOR
• FILING DEADLINE: File petition with the County Assessor in the county in which the
property is located within sixty days of the date postmarked on the Notice of Valuation.
• IN ALL COUNTIES: Mail or hand deliver one copy of the completed petition to the County
Assessor of the county in which the property is located. Keep a copy for your records
(and for use in possible further appeals).
82130R (Revised 05/2019) CONTINUED ON NEXT PAGE