Form Dor 82130 - Petition For Review Of Real Property Valuation Page 2
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3ADMINISTRATIVE 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 Valuation.
•
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 fi le an amended petition within fi fteen
days after the rejection notice was mailed. If the rejection notice is mailed by the Assessor on or before June 15,
you may fi le an amended appeal with the County Assessor. If the rejection notice is mailed by the Assessor after
June 15, you may fi 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
fi 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 fi led 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 fi led with the COUNTY Board of Equalization in the county in which the
property is located.
•
File the Petition for Review within twenty-fi ve days after the Assessor’s decision is mailed.
•
In Maricopa and Pima counties, Rules of the SBOE containing filing requirements can be obtained by
calling (602) 364-1600 or by accessing the State Board’s Web site @ http// For
appeals fi led in Maricopa and Pima counties, include a copy of the Assessor’s original Notice of Valuation.
•
You may request that your appeal to the SBOE be reviewed “On The Record” by checking the appropriate
box in item 10 of the petition form. There will be no appearance before the Board and no oral testimony will
be permitted. However, you may submit written evidence for consideration.
•
Include a copy of the Agency Authorization form, if applicable, and the Assessor’s decision with the petition
if it is on a separate form. 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 fi led 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 fi le 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.
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