INSTRUCTIONS FOR PETITION FOR REVIEW 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
of the county in which the property is located.
The following forms may need to be used in conjunction with the Petition for Review (DOR form 82130) in
the administrative appeals process and can be obtained from your local County Assessor:
1. Agency Authorization form (DOR 82130AA)
2. Appropriate Income and Expense Statement from the DOR 82300 series.
3. Multiple Parcel Appeal form (DOR 82131)
4. Agricultural Land Use Application (DOR 82916)
COMPLETING THIS FORM
Complete items 1 through 10 where applicable and keep a copy for your records.
You MUST state the method or methods of valuation on which you are basing your appeal in item 7 and
provide substantial information justifying your opinion of value.
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) to build or rebuild the improvement(s), plus the land value.
3. The income approach, include a completed and notarized Income and Expense Statement (DOR) 82300
and the appropriate Supplement for the type of property (DOR 82300-1 through DOR 82300-7).
If you are ling this appeal regarding classication of your primary residence, please attach documentation
such as copies of your Driver 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.
If you are appealing to obtain qualied agricultural classication, provide the Assessor with a completed
Agricultural Land Use Application form (DOR 82916) together with substantial information justifying your appeal.
Keep a copy of all information that is submitted to the Assessor.
MULTIPLE PARCEL APPEAL
You may le an appeal for more than one parcel if all of the parcels are one of the following:
1. Part of the same economic unit. An “Economic Unit” is a combination of parcels in which land and
improvements are used for mutual economic benet. An economic unit may be comprised of properties
which are neither contiguous nor owned by the same owner. However, they must be managed and
operated on a unitary basis and each parcel must make a functional contribution to the operation of
the unit. “Functional Contribution” is a positive economic benet created by the use of an individual
parcel in an economic unit.
2. Owned by the same owner, have the same use, have the same appeal basis, and are located in the
same geographic area. Criteria for determination of “Same Use” includes, but is not limited to, property
class, property use code, unit value, and zoning. “Geographic Area” means an area for which common
property valuation characteristics may reasonably be identied, such as a subdivision, neighborhood,
market area, or an Assessor’s book and map.
It is strongly recommended that only parcels with common ownership, physical characteristics and
location be included on a Multiple Parcel Appeal form (DOR 82131). Failure to le multiple parcels under
the above conditions could result in a decision based on incomplete information or a possible denial of
the appeal. In Items 8 and 9 of the petition form, enter the total full cash and limited values for all parcels
included in the appeal.
You may request a meeting with the County Assessor’s staff by checking the appropriate box in item 10. If you
are unable to meet with the Assessor’s staff at the time and place set by the Assessor, you may wish to
submit written evidence to support the petition before the date of the meeting. All issues you wish to appeal
must be included on the Petition for Review.
SEE NEXT PAGE FOR THE ADMINISTRATIVE APPEALS PROCEDURES
DOR 82130 (Revised 05/2019)
ADMINISTRATIVE APPEALS PROCEDURES
STEP I - APPEALS TO THE ASSESSOR
FILING DEADLINE: File petitions with the County Assessor in the county in which the property is located
within sixty days of the date postmarked on the Notice of V
aluation.
IN ALL COUNTIES: Mail or hand deliver one copy of the completed Petition for Review to the County
Assessor. Retain a copy for your records (and for use in possible further appeals).
You may file an appeal on your own or you may 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.
Only one appeal for each parcel or economic unit will be accepted by the Assessor. Any duplicate petitions
will be returned.
Keep a copy of all information that is submitted to the Assessor.
The County Assessor reserves the right to reject any petition not meeting statutory requirements. If the Assessor
rejects your petition for failure to include substantial information, you may le an amended petition within fteen
days after the rejection notice was mailed. If the rejection notice is mailed by the Assessor on or before June 15,
you may le an amended appeal with the County Assessor. If the rejection notice is mailed by the Assessor after
June 15, you may le an amended appeal to the State Board of Equalization in Maricopa and Pima counties, or
to the County Board of Equalization in all other counties.
The Assessor must rule on all appeals no later than August 15. If your request has been 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 at (602) 364-1600 for the SBOE number required in item 6. 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 P
ima 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 Board of Equalization must rule on all appeals no later than October 15.
APPEALS TO TAX COURT
If you have filed 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 file 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 dissatisfied with the valuation or classification 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 dissatisfied with the valuation or classification 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 final
decision.
PETITION FOR REVIEW OF REAL PROPERTY VALUATION
PURSUANT TO A.R.S. TITLE 42, Ch. 15, Art. 3 and Ch. 16, Art. 1-5
FILED FOR TAX YEAR ______________
See Instructions for complete ling information
In all counties, mail or hand deliver one copy of this completed petition to the County Assessor. Retain a copy for your records (and for use in
possible further appeals). Taxpayers receiving a Notice of Value have sixty days from the date the notice was mailed to le this petition.
United States Postal Service postmark dates are evidence of the dates petitions were led and decisions were mailed.
The County Assessor may reject any petition not meeting statutory requirements. Only one petition for each parcel or economic unit will
be accepted. Any duplicate petition(s) will be returned.
COMPLETE SECTIONS 1 THROUGH 10 WHERE APPLICABLE. TYPE OR PRINT
1. DATE FILED __________ COUNTY _________________ PARCEL NUMBER ________________ ACCOUNT NUMBER ___________________
2. PROPERTY ADDRESS OR LEGAL DESCRIPTION: ____________________________________________________________________________
3. IF THIS IS A MULTIPLE PARCEL APPEAL CHECK HERE . ATTACH A MULTIPLE PARCEL APPEAL FORM (DOR 82131). SEE INSTRUCTIONS.
(SPECIFY TYPE: Apartment, Ofce, warehouse, etc.) _________________________
4. USE OF PROPERTY
: COMMERCIAL / INDUSTRIAL
VACANT LAND AGRICULTURAL
OTHER
5A. OWNER’S NAME 5B. MAIL DECISION TO: (IF DIFFERENT THAN 5A)
NAME NAME
ADDRESS ADDRESS
CITY, STATE, ZIP CODE CITY, STATE, ZIP CODE
5C. IF OWNERSHIP HAS CHANGED CHECK HERE . ATTACH RECORDED DOCUMENTATION.
6. PETITION COMPLETED BY: (Specify Owner, Agent, Attorney, etc.)
NAME TELEPHONE
ADDRESS
CITY, STATE, ZIP CODE
AGENTS ONLY: REAL ESTATE APPRAISAL DIVISION NUMBER ______________________ STATE BOARD OF EQUALIZATION NUMBER
7. BASIS FOR PETITION: MARKET SALES APPROACH COST
APPROACH INCOME 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 of the property.
8.
9.
10. 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 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
DOR 82130 (Revised 05/2019)
VALUE SHOWN ON
NOTICE OF VALUE
FULL CASH
VALUE $
OWNER’S OPINION
OF VALUE
FULL CASH
VALUE $
LIMITED
PROPERTY
VALUE $
LIMITED
PROPERTY
VALUE $
PROPERTY
CLASS
PROPERTY
CLASS
ASMT
RATIO
ASMT
RATIO
ASSESSOR’S
DECISION
FULL CASH
VALUE $
LIMITED
PROPERTY
VALUE $
PROPERTY
CLASS
ASMT
RATIO
FULL CASH
VALUE $
LIMITED
PROPERTY
VALUE $
PROPERTY
CLASS
ASMT
RATIO
FOR OFFICIAL USE ONLY
FOR OFFICIAL USE ONLY
BOARD OF
EQUALIZATION
DECISION
FOR OFFICIAL USE ONLY
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