Arizona Property tax appeals and assessment disputes

Arizona has specific statutory protections that govern property tax appeals and assessment disputes. Knowing your rights is the first step; enforcing them requires a formal written demand letter that cites the relevant Arizona statutes, sets a firm deadline, and states the legal consequences of non-compliance. TaxFightLetter generates exactly that letter — tailored to Arizona law, your specific dispute, and your timeline. Below are the 10 dispute types we cover for Arizona residents.

Property tax in Arizona is governed by the Arizona Revised Statutes, Title 42 (Taxation) — property tax valuation, classification and appeals (A.R.S. Title 42; A.R.S. § 42-16051 (assessor petition); A.R.S. § 42-15104 (notice of value)). Assessment cycle: Annual. The county assessor mails the Notice of Value (NOV) to the owner of record on or before March 1 (statutory deadline February 28) for the following tax year. Assessed value: Assessment ratios are set by legal class and range from about 1% to 16%. Class 3 (owner-occupied primary residence) = 10%; Class 4 (other/rental residential) = 10%; Class 1 (commercial/industrial) = 15.5% for 2026. The ratio is applied to the Full Cash Value and Limited Property Value.

Arizona Dispute Types

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