Phoenix, Arizona
Maricopa County commercial property tax appeals
Appeals start with the Maricopa County Assessor's Office and go to the Arizona State Board of Equalization (SBOE); Maricopa County has no county board of equalization. Here is how commercial evidence is built, filed and heard in Maricopa County.
- Assessor
- Maricopa County Assessor's Office
- First-level board
- Arizona State Board of Equalization (SBOE); Maricopa County has no county board of equalization
- Filing deadline
- Assessor petition: within 60 days after the date the Assessor mailed the Notice of Value (A.R.S. §42-16051); April 21, 2026 for the 2027 notice. SBOE: within 25 days after the Assessor's decision is mailed (A.R.S. §42-16157)
- Commercial assessment level
- Legal class one (commercial and industrial): 15.5% for tax year 2026 and 15% for 2027 and later (A.R.S. §42-15001), applied to limited property value
- Value standard
- Full cash value (market value) for appeal purposes; taxes are levied on limited property value, which grows 5% a year and may not exceed full cash value (Ariz. Const. art. IX, §19; A.R.S. §42-13301)
- Valuation date
- January 1 of the year preceding the tax year (the 2027 notice reflects value as of January 1, 2026)
- Assessment cycle
- Annual: full cash value set as of January 1 of the year before the tax year, so the notice mailed in February 2026 carries 2027 tax year values
- Notices mailed
- Notices of Value are mailed between January 1 and March 1 (the 2027 Notice of Value was mailed February 20, 2026)
How Maricopa County assesses commercial property
Maricopa County values property on a calendar that catches newcomers out. The Assessor mails Notices of Value between January 1 and March 1, and each notice sets full cash value as of January 1 of the year before the tax year: the notice mailed February 20, 2026 carries 2027 tax year values measured at January 1, 2026. Commercial and industrial property sits in legal class one, assessed at 15.5% for tax year 2026 and 15% for 2027 and later, and since 2015 every tax rate applies to limited property value, which grows 5% a year from the prior year and can never exceed full cash value.
Owners appeal full cash value and legal class, not limited value. The first step is ADOR Form 82130, filed with the Assessor within 60 days of the notice's mailing date and backed by the owner's opinion of value and the method used; income petitions need three years of operating data and a sworn affidavit. The Assessor must decide by August 15. Maricopa has no county board of equalization, so an owner who disagrees appeals to the Arizona State Board of Equalization within 25 days of the decision, where a hearing officer hears both sides.
Above both administrative levels sits the Arizona Tax Court, reachable within 60 days of the latest administrative decision or directly by December 15. The strategic question for a consultant is whether a full cash value reduction will move the bill at all: outside a reset year it matters only when the corrected value drops below the limited value.
Major commercial submarkets
- Downtown Phoenix
- Camelback Corridor
- Tempe and the Loop 101 corridor
- Scottsdale Airpark
- Chandler and the Price Corridor
- Southwest Valley industrial (Goodyear, Buckeye and the I-10 West corridor)
Uniformity authority
Ariz. Const. art. IX, §1 (taxes uniform upon the same class of property); art. IX, §19 and A.R.S. §42-13301 (limited property value)
Appeal statute
A.R.S. §42-16051 and §42-16052 (petition to the Assessor); §42-16157 (State Board of Equalization); §42-16201 (Tax Court)
After the board
Arizona Tax Court within 60 days after the most recent administrative decision (Assessor or SBOE), or a direct appeal on or before December 15 without exhausting the administrative route (A.R.S. §42-16201). Commercial property and any property valued over $2 million proceed as a tax court case rather than small claims
Official forms ATALI ELECTRIC fills for Maricopa County
| Form | Filed with | Purpose |
|---|---|---|
| ADOR Form 82130, Petition for Review of Real Property Valuation | Maricopa County Assessor's Office | First-level appeal of full cash value and legal classification for commercial, multifamily, industrial and retail property. It must state the owner's opinion of full cash value and the valuation method used. |
| ADOR Form 82130AA, Agency Authorization | Maricopa County Assessor's Office (and the SBOE with any further appeal) | Designates the agent acting for the owner for the valuation year; it must accompany a petition filed by an agent. |
| State Board of Equalization appeal of the Assessor's decision | Arizona State Board of Equalization | Second-level appeal filed within 25 days of the Assessor's decision, with a copy of the original petition, the Assessor's Notice of Decision and its attachments, and the Agency Authorization if an agent is used. |
Filing system: Maricopa County Assessor online appeals at mcassessor.maricopa.gov (or mail and in-person filing); SBOE appeals filed online or by mail with the Board
Hearings and evidence
The Assessor reviews each petition on the written record and must answer Notice of Value appeals by August 15. At the SBOE, a hearing is scheduled before an appointed hearing officer or board member who hears the owner or agent and the Assessor's representative, and the Board issues decisions by mid-October. In Tax Court the Assessor's valuation is presumed correct, and the owner must prove a different value.
- 01A.R.S. §42-16051: the petition must state the owner's opinion of full cash value and the method used. A market approach needs at least one comparable property in the area or the subject's own sale; a cost approach needs the cost to build or rebuild plus land value.
- 02A.R.S. §42-16052: an income approach petition must include income and expense data for the three most recent consecutive fiscal years ending on or before September 30 of the prior year (or whatever data is available), plus a sworn affidavit from the owner, a corporate officer, a general partner or the designated agent.
- 03The Assessor warns that appeals filed without supporting documentation may be denied, so the income analysis, comparables or appraisal should be filed with the petition.
- 04SBOE policy requires substantial information supporting the opinion of value; checking the box for a valuation approach on the form is not enough.
Income evidence
The Assessor values office, retail, industrial and multifamily property by mass appraisal and accepts income evidence under A.R.S. §42-16052, which asks for three years of operating history ending by September 30 of the prior year and an affidavit attesting to it. Because full cash value is measured as of January 1 of the year before the tax year, income evidence has to describe the market at that date, not the building's current performance. A capitalized value only helps the bill when it pulls full cash value below limited property value, or when the parcel's limited value is being reset that year, so model both values before building the packet.
Practitioner notes
- An FCV reduction outside a reset year cuts taxes only if the new FCV falls below the LPV, because LPV is the prior year's LPV plus 5% and is capped at FCV. Many commercial parcels carry an LPV well below FCV, where a won appeal changes nothing on the bill.
- LPV is reset to a level comparable to similar property after construction or demolition of 15% or more of full cash value, a change in use, or a split or consolidation recorded January 1 to September 30 (A.R.S. §42-13302). In a reset year, every dollar of FCV reduction carries into the new LPV base.
- The class one ratio is stepping down, to 15% from tax year 2027, so prior-year net assessed values are not a like-for-like comparison.
- A Notice of Change for new construction or a change in use after September 30 carries its own 25-day window directly to the SBOE, and a buyer who acquires after December 15 can appeal a value the seller did not contest to court by the following December 15.
Maricopa County appeal questions
Last verified October 2026 against the assessor, board and statute.
Can I appeal my limited property value in Maricopa County?
Not directly. The appeal covers full cash value and legal classification. Limited value is set by formula: the prior year's limited value plus 5%, capped at full cash value, or a reset level after a qualifying change. A lower full cash value helps when it falls below the limited value or when the limited value is being reset.
Why does a notice mailed in 2026 say tax year 2027?
Arizona sets value as of January 1 of the year before the tax year. The notice mailed February 20, 2026 values the property as of January 1, 2026, and the Treasurer bills on that value in the fall of 2027.
Do I have to appeal to the Assessor before going to Tax Court?
No. An owner can bypass the Assessor and the SBOE and file directly in the Arizona Tax Court on or before December 15. Once an administrative appeal is filed, the court appeal is due within 60 days of the most recent administrative decision.
What assessment ratio applies to commercial property?
Legal class one property is assessed at 15.5% for tax year 2026 and 15% for tax year 2027 and later under A.R.S. §42-15001, applied to limited property value. A $20 million limited value at 15% produces a $3 million net assessed value.
Nearby jurisdictions
Build your Maricopa County evidence packet in minutes.
The Arizona State Board of Equalization (SBOE); Maricopa County has no county board of equalization forms, deadlines and exhibit formats are preconfigured. Upload a notice to start.