Using Comparable Properties to Appeal Your Maricopa County Assessment
The most effective way to appeal your Maricopa County property tax assessment is with comparable property evidence. This guide explains what "comps" are, how to find them, and how to use them to build a strong case that the Assessor — or the State Board of Equalization — will take seriously.
What Are Comparable Properties?
Comparable properties ("comps") are homes similar to yours in size, age, location, and features that are assessed at a lower value. The idea is simple: if your neighbor's similar home is assessed at $350,000 and yours is at $425,000, there may be an inconsistency worth challenging.
Equity vs. Market Value
Arizona allows two types of evidence in property tax appeals:
- Equity (uniformity): Your property is assessed higher than comparable properties. You compare your assessed value per square foot to similar homes in your area. This uses the Assessor's own data and is often the strongest argument.
- Market value: Your property's Full Cash Value exceeds what it would sell for on the open market. This requires recent comparable sales as evidence.
Many successful appeals combine both approaches.
What Makes a Good Comp?
The strongest comparables share these characteristics with your property:
- Same subdivision or neighborhood
- Similar square footage (within 15-20%)
- Similar year built (within 10 years)
- Similar number of bedrooms and bathrooms
- Same general condition and quality level
The more similar the comp, the more persuasive your case.
How to Find Comps
Maricopa Value automatically finds comparable properties using the Maricopa County Assessor's data. We score each comp based on similarity and highlight the ones assessed at lower values per square foot — exactly the evidence you need for your appeal.
Look up your property to see your comparable analysis. You can view all comps, their $/sqft, and how your assessment compares to the neighborhood median.
Presenting Your Evidence
Whether filing online, by mail, or at a hearing, present your comps in a clear, organized format:
- List 3-5 comparable properties with their addresses and assessed values
- Show the $/sqft for each comp and your property
- Calculate the median $/sqft of your comps
- Multiply the median $/sqft by your square footage — this is your proposed value
This is the same methodology the Assessor uses internally. By speaking their language, you increase your chances of a successful appeal.
Sources and evidence for Maricopa County
Prepared by Maricopa Value. Filing resources checked September 4, 2026.
Start with the Maricopa County Assessor's Office property record and your current notice. Our property pages organize imported public assessment records and available comparable evidence. Check the tax year and data dates shown on each page: a prior-year record is useful history, but does not establish the value on a new notice.
Comparable homes are candidates for review. Verify their size, age, condition, location, and sale details before using them. Value per square foot helps screen candidates; it does not account for every difference. Estimated savings depend on the final assessment, exemptions, assessment limits, and applicable tax rates.
Maricopa’s 2027 notice cycle
The initial administrative deadline for 2027 Notices of Value mailed February 20, 2026 was April 21, 2026 and has passed. Review the Assessor’s appeal instructions and current calendar for remaining routes and their requirements. A Notice of Claim addresses qualifying factual or classification errors; it is a separate process.
Distinguish Full Cash Value (FCV) from Limited Property Value (LPV). They serve different purposes, and a reduction in FCV may not reduce a bill calculated using LPV. Compare the notice year and the value type before using neighboring assessments.
Check the source before filing
Maricopa Value is an independent research tool. Verify the current procedure with Maricopa County Assessor's Office, save a copy of your evidence, and retain your filing confirmation. The appraisal authority or review board decides the outcome.