Maricopa County SBOE Hearing: What to Expect
If your Petition for Review with the Maricopa County Assessor doesn't result in a satisfactory reduction, you can escalate to the Arizona State Board of Equalization (SBOE). This is a formal hearing before an independent panel that has the authority to reduce your property's Full Cash Value.
When to File with the SBOE
You must file your SBOE appeal within 25 days from the date of the Assessor's decision on your Petition for Review. You can also file directly with the SBOE without going through the Assessor first, but the Assessor review is usually faster and may resolve your case without a formal hearing.
How to File
File your Notice of Appeal with the State Board of Equalization. The filing form requires your parcel number, the current Full Cash Value, and the value you believe is correct.
What to Bring
- Your Notice of Value from the Assessor
- The Assessor's decision on your Petition for Review
- 3-5 comparable sales showing lower values than your assessment
- Comparable property assessments showing lower $/sqft
- Photos of property condition issues (if applicable)
- Any professional appraisals you've obtained
The Hearing Process
SBOE hearings are conducted by a panel of appointed members. Both you and the Assessor's Office present evidence. The hearing is typically 15-30 minutes. The Board will issue a written decision, which is binding unless appealed to Superior Court.
Superior Court Option
If you disagree with the SBOE decision — or prefer to skip the SBOE entirely — you can file with the Arizona Superior Court (Tax Division) by December 15. Small claims tax court handles owner-occupied residential property and properties valued under $2 million.
How Maricopa Value Helps
Maricopa Value generates comparable property evidence using the Assessor's own data. Our equity analysis identifies properties similar to yours that are assessed at lower values — exactly the evidence the SBOE looks for. Look up your property to build your evidence packet.
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.