Tax Code Reference
Effective Rate: 0.48%
Arizona
Property Tax Code
Arizona Revised Statutes — Title 42 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Arizona.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
10% of full cash value (residential)
Assessment Cycle
Annual (notices mailed in February)
Appeal Deadline
60 days after the notice of value to the assessor — filed in the VALUATION year, one year ahead of the tax year
Assessment System
Governing CodeArizona Revised Statutes — Title 42 (Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio10% of full cash value (residential)
Assessment CycleAnnual (notices mailed in February)
Appeal System
Appeal BoardCounty Board of Equalization / State Board of Equalization
Appeal Deadline60 days after the notice of value to the assessor — filed in the VALUATION year, one year ahead of the tax year
Key Notes for Arizona
Arizona has two values: Full Cash Value (market value) and Limited Property Value (capped at 5% annual increase for residential). Both can be appealed. The appeal deadline is 60 days after the notice of value; notices are mailed by March 1, so the deadline typically falls in late April.
Hearing Types Available
1
Assessor review2
County Board of Equalization3
State Board of Equalization4
Arizona Tax CourtValid Grounds for Appeal
Overvaluation (full cash value)
Incorrect legal classification
Denial of exemption
Unequal assessment