The Board of Supervisors, which also sits as the Board of Equalization, receives Petitions for Review of Valuation (appeal of valuation) following the Assessor’s mailing of notices of valuation each year which generally occurs in January and following the mailing of the "September Notice of Change." In either case, the Petition for Review of Valuation must be received in the Board of Supervisors’ Office within 25 days of the Assessor’s mailing date. Petitions may be filed with the Chief Deputy Clerk of the Board of Supervisors.

The Chief Deputy Clerk provides notice to the appealing property owner regarding the date, time and location of the hearing. At the hearing, the Board of Equalization will review the appeal and take testimony from the property owner and from the Assessor. The Board of Equalization will then make a decision. Every effort is made to keep the hearing informal and non-intimidating to the property owner.

By statute, the Board of Equalization cannot accept petitions not filed in a timely manner. However, a petitioner who has missed the filing deadline may file with the Superior Court at the following address or email address:

Small Claims Tax Appeal Packets:
Superior Court of Arizona
1010 W. Jefferson
Phoenix, Arizona 85003
Attn: Self-Service Center

(Send a check in the amount of $7.00 for an appeal packet)

or email at:ssc@superiorcourt.maricopa.gov

forms available at:http://www.superiorcourt.maricopa.gov/ssc/forms/tax_txsc1.asp