How to Appeal Your Maricopa County Property Tax Assessment
Maricopa County is the fourth-largest county in the United States by population, with over 1.8 million residential properties. The Maricopa County Assessor's Office determines the Full Cash Value (FCV) of every property annually, and homeowners who believe their assessment is too high have the right to file a Petition for Review — Arizona's equivalent of a property tax protest.
Can I Appeal My Assessment?
Yes — any property owner in Maricopa County can file a Petition for Review of Valuation. You don't need a lawyer or tax consultant. The process is straightforward and can be completed online through the Assessor's Customer Portal, by mail, or in person at the Assessor's Office at 301 W Jefferson St, Phoenix, AZ 85003.
When Is the Deadline?
You must file your Petition for Review within 60 days after the Assessor mails the Notice of Value. For tax year 2027 (notices mailed February 20, 2026), the deadline was April 21, 2026 and has passed. See the current filing resources below for other routes and their requirements.
What Should I Include?
Your petition should include evidence that your property's Full Cash Value is too high. The strongest evidence includes:
- Comparable sales: Recent sales of similar homes in your area at prices below your assessed value. Focus on properties sold within the past year that are similar in size, age, and location.
- Equity argument: Similar properties in your neighborhood assessed at lower values per square foot. This is often the strongest approach — you're using the Assessor's own data to show inconsistency.
- Property condition: Photos and repair estimates for deferred maintenance, damage, or functional obsolescence that reduces your home's value.
- Errors in property description: Incorrect square footage, bedroom count, or other physical characteristics that inflate the assessment.
How to File Online
The easiest way to file is through the Assessor's Customer Portal. You'll need your parcel number (found on your Notice of Value) to get started. Upload your evidence documents directly through the portal.
What Happens After Filing?
The Assessor's Office will review your petition and any evidence you submitted. They may request a meeting to discuss your appeal. The Assessor must decide all petitions by August 15 of the same year.
If you're not satisfied with the Assessor's decision, you have two options:
- State Board of Equalization (SBOE): File within 25 days of the Assessor's decision. The SBOE is an independent body that reviews appeals.
- Arizona Superior Court (Tax Division): File by December 15 of the same year. Small claims tax court handles owner-occupied residential properties.
How Maricopa Value Helps
Maricopa Value provides free comparable property analysis for Maricopa County homes. We analyze your property against similar homes in your area using the Assessor's own data, identifying properties assessed at lower values per square foot. This is the same equity analysis strategy that professional tax consultants use. Look up your property to see how your assessment compares.
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.