PERSONAL PROPERTY PETITION FOR REVIEW OF VALUATION
Information necessary to complete the petition is contained on the Notice of Valuation.
Property owners may represent themselves to appeal the valuation or classification of the property or
hire a property tax agent or an attorney to represent them on the appeal.
COMPLETING THE FORM:
Complete items 1 through 10 on the petition.
The facts must be clearly described to be considered by the Assessor in reviewing the request to
change the valuation or classification of the property.
The person who owns, controls, or possesses the property or their representative must sign the petition
and mail or hand deliver one copy of the petition to the Assessor of the county in which the
property is located.
Retain a copy for your records (and for use in possible further
If applicable, an Agency Authorization form (DOR 82130AA) must also be included.
This form is available on the Department of Revenue website at You may discuss
the appeal with the County Assessor or a Deputy Assessor.
Keep a copy of all information that is submitted to the Assessor.
STEP I - APPEALING TO COUNTY ASSESSOR
The petition must be filed on or before the deadline shown on the Notice of
Value. The owner or the person in possession of the property may appeal to the County Assessor within
thirty days after the date the notice was mailed.
The County Assessor shall rule on the petition within twenty days after the filing date. If your request
has been denied you may file an appeal with the County or State Board of Equalization, depending
on in which county the subject property is located.
STEP II - APPEALING TO COUNTY OR STATE BOARD OF EQUALIZATION
IN MARICOPA AND PIMA COUNTIES:
Appeals must be filed with the State Board of Equalization
within twenty days after the date of the Assessor’s notice of refusal or decision was mailed.
A.R.S. § 42-19052(A)(2).
State Board of Equalization filing requirements can be obtained by calling (602) 364-1600 or by
accessing the State Board’s Website at
The petition must include a copy of the Agency Authorization form if applicable and the Assessor’s
decision if it is on a separate form.
Keep a copy of all information that is submitted to the Board.
The property owner or their representative will be notified by the State Board of the date and time for
the hearing and will be given the opportunity to appear at the hearing.
You may request that your appeal to the State Board of Equalization be reviewed “on the record” by
checking the appropriate box in item 10 of the State Board copy of the petition. There will be no
appearances before the Board and no oral testimony will be permitted. However, you may submit
written evidence for consideration.
The State Board of Equalization will issue its Notice of Decision to all parties to the proceeding and
will include the findings of fact and conclusions of law, as applicable.
CONTINUED ON NEXT PAGE
DOR 82530 (Rev. 05/2016)