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Property tax appeals from Maricopa and Pima County, as
well as centrally valued properties, may be appealed to the
Arizona State Board of
Equalization. The regulations for the Board were originally found
at Title 16, A.A.C. R16-4-101 et seq. They were promulgated under
emergency authority which has now expired, technically invalidating the
regulations. Presumably, the Board still follows the
expired regulations
notwithstanding their legal status.
Other Arizona counties permit appeals to go to the
respective county board of supervisors acting in the capacity of a board
of equalization.
Decisions of the State Board are not published.
The valuation of tax parcels in Arizona counties are available through
the respective assessor's office. Those online are:
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