Property Tax Appeals
The County Assessor sends out each year a Notice of Valuation to owners of real property. Listed on the Notice of Valuation is the Full Cash Value which is the Assessor’s opinion of the market value for the property. There are a variety of legal classifications for property which assist the Assessor in computing that value. For example, the legal classification for vacant land will compute a higher full cash value than the legal classification for agricultural land.
If a landowner believes the legal classification for their property is improper or that the full cash value the assessor reported for the property is higher than its market value, then the landowner has a right to appeal those determinations.
The landowner has available an administrative or a judicial appeal. The administrative appeal takes place in the County where the property is located by filing a timely petition with the County Assessor after the notice of valuation has been mailed. The landowner has the right to meet with someone at the Assessor’s office to resolve the Appeal. The arguments made on behalf of landowner will affect the outcome of the appeal. If the landowner does not agree with the Assessor’s decision on the appeal, a petition may be filed with the Board of Equalization for the County. A landowner may appeal the Board of Equalization’s decision to the Tax Court which is part of the Maricopa County Superior Court judicial system. If an administrative appeal is not filed, a landowner may still file a judicial appeal directly with the Tax Court within the applicable timelines. Our law firm has experience with helping landowners successfully appeal the valuations for their properties.
Areas of expertise within Property Tax Appeals:
- Appeals to county assessors
- State Board of Equalization and Arizona Tax Court
- Agricultural Classifications