RESIDENTIAL
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 classication 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 classication 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 dened 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 prot, etc.) to build or rebuild your residence, plus the land value.
3. The classication 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 Assessors 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
RESIDENTIAL
The Assessor reserves the right to reject any petition not meeting statutory requirements.
If the Assessor rejects your petition, you may le an amended petition within fteen days
after the rejection notice was mailed.
1. If mailed on or before June 15, an amended petition may be led with the County
Assessor.
2. If mailed after June 15, an amended petition may be led with the State Board of
Equalization in Maricopa and Pima Counties or the County Board of Equalization
in all other counties.
The Assessor must rule on all appeals no later than August 15. If your request is
denied, you may le an appeal with the County Board or State Board of Equalization.
STEP II - APPEALS TO EITHER THE COUNTY OR STATE BOARD OF EQUALIZATION
Appeals in Maricopa and Pima Counties MUST
be filed with the STATE Board of
Equalization (SBOE). If you are a tax agent, contact the SBOE for the SBOE number
required in item 4. Appeals in all other counties MUST be filed with the COUNTY Board
of Equalization in the county in which the property is located.
File the Petition for Review within twenty-five days after the Assessor’s decision is
mailed. In Maricopa and Pima counties, rules of the SBOE containing filing requirements
can be obtained by accessing the State Board’s Website @ www.sboe.state.az.us. For
appeals filed in Maricopa and Pima counties, include a copy of the Assessor’s
original Notice of Valuation.
Include a copy of the Agency Authorization form, if applicable, and the Assessor’s
decision with the petition. Keep a copy of all information that is submitted to the
Board.
Both the State and County Boards of Equalization must rule on all appeals no later
than October 15.
APPEALS TO TAX COURT
If you have led an appeal through the administrative appeals process, you may
appeal to the Tax Court within sixty days of the mailing date of the most recent
administrative decision. If you le an appeal with the Court, the administrative
appeals process is suspended pending a determination by the Court.
If you have not started the administrative appeals process, you may appeal directly
to the Tax Court on or before December 15 of the valuation year.
If you are dissatised with the valuation or classication of your property as determined
by a County Board of Equalization, or if your petition is denied by the County Board
of Equalization, either in whole or in part, you may appeal directly to Court within sixty
days after the date of mailing of the decision, or by December 15, whichever is later.
If you are dissatised with the valuation or classication of your property as reviewed
by the State Board of Equalization, you may appeal to Court within sixty days after the
date of mailing of the State Board’s nal decision.
RESIDENTIAL
RESIDENTIAL PETITION FOR REVIEW OF VALUATION
PURSUANT TO A.R.S. TITLE 42, Ch. 15, Art. 3 and Ch. 16, Art. 1-5
See instructions for complete ling requirements.
The County Assessor reserves the right to reject any petition not meeting statutory requirements. Only one petition for each parcel will
be accepted. Any duplicate petitions will be returned.
COMPLETE SECTIONS 1 THROUGH 8 WHERE APPLICABLE. TYPE OR PRINT.
1. DATE FILED __________ COUNTY _______________ PARCEL NUMBER _________________ ACCOUNT NUMBER ______________________
2A. IF THIS PROPERTY IS RENTED TO SOMEONE OTHER THAN A FAMILY MEMBER, CHECK HERE . 2B. MULTIPLE PARCELS? YES NO
3A. OWNER’S NAME 3B. MAIL DECISION TO (IF DIFFERENT THAN 3A):
NAME NAME
ADDRESS ADDRESS
CITY, STATE, ZIP CODE CITY, STATE, ZIP CODE
3C. IF OWNERSHIP HAS CHANGED CHECK HERE . ATTACH RECORDED DOCUMENTATION.
4. PETITION COMPLETED BY: (Specify: owner, Agent, Attorney, etc.)
NAME
TELEPHONE
ADDRESS
CITY, STATE, ZIP CODE
AGENTS ONLY: REAL ESTATE APPRAISAL DIVISION NUMBER ___________________________ SBOE NUMBER ___________________________
5. BASIS FOR THIS PETITION: MARKET SALES APPROACH COST APPROACH OTHER (explain below)
Additional documents submitted must contain the parcel number and be attached to the petition in order to be considered by the Assessor. Evidence
contained in this appeal could be the basis for either increasing or decreasing the valuation or changing the classication.
6.
7.
8. I HEREBY AFFIRM THAT THE INFORMATION INCLUDED OR
ATTACHED IS TRUE AND CORRECT.
X__________________________________________________________ ______________________________ _______________________________
SIGNATURE OF PROPERTY OWNER OR REPRESENTATIVE TELEPHONE NUMBER EMAIL ADDRESS
TO REQUEST A MEETING WITH THE COUNTY ASSESSOR’S STAFF CHECK HERE .
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
82130R (Revised 05/2019)
VALUE SHOWN ON
NOTICE OF VALUE
OWNER’S OPINION
OF VALUE
FULL CASH
VALUE $
FULL CASH
VALUE $
LIMITED
PROPERTY
VALUE $
PROPERTY
CLASS
PROPERTY
CLASS
ASMT
RATIO
ASMT
RATIO
FILED FOR TAX YEAR _____________
ASSESSOR’S
DECISION
FULL CASH
VALUE $
LIMITED
PROPERTY
VALUE $
PROPERTY
CLASS
ASMT
RATIO
BOARD OF
EQUALIZATION
DECISION
FULL CASH
VALUE $
LIMITED
PROPERTY
VALUE $
PROPERTY
CLASS
ASMT
RATIO
LIMITED
PROPERTY
VALUE $
FOR OFFICIAL USE ONLY
FOR OFFICIAL USE ONLY
FOR OFFICIAL USE ONLY
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