If you own a home in Maricopa County, you are probably familiar with your property tax assessment notice or Notice of Value. As you may have read with your notice, if you believe the property tax assessment is too high, you can appeal. Here is what you need to know about challenging your Maricopa County Tax Appraisal:
There are Several Ways to Appeal
Under Arizona law, property owners who feel their property has been assessed too high or improperly valued can appeal at multiple levels. A Maricopa County property owner can appeal to the County Assessor but must do so within 60 days of the date the Assessor mailed the Notice of Value. However, you don’t have to appeal to the Assessor and can instead take the matter directly to the Arizona Superior Court, either as a Tax Court Case or a Small Claims Case.
If you do decide to proceed with an Assessor Appeal, you can ask for a meeting with the Maricopa County Assessor’s Office or supply evidence in support of your appeal. The Assessor then must make a decision by a specific date, or you can reach an agreement. If you are able to settle the matter, you are done. However, if you disagree with the Assessor’s decision, you can file with the State Board of Equalization (SBOE) or, skip this step, and go straight to the Arizona Superior Court. If you go through the SBOE a hearing will be scheduled, and the issue will be brought in front of a mediator who hears from both the property owner and the Assessor’s office. The SBOE will make the final decision on the value, and if you disagree, you can file in Superior Court.
As you can tell, there are multiple ways to go about appealing your property tax assessment in Maricopa County, and each process has its own timelines and requirements. If you attempt to make your case without fully understanding the procedures and what is required, you risk missing deadlines and leaving out crucial details. Before you initiate your appeal, it would be best to meet with an experienced Arizona attorney to discuss your concerns about the assessment and learn more about the appeal process.
Attorney Laura B. Bramnick is an experienced Arizona real estate attorney with a detailed understanding of Arizona property law who can help you evaluate your situation and examine your options. If you are seeking an outstanding, client-driven real estate lawyer in Scottsdale, Phoenix, Sedona and throughout the State of Arizona, contact Laura B. Bramnick to schedule your consultation.