Maricopa Homeowners Face Deadlines to Appeal Property Tax Errors | The Locally Times
Homeowners can appeal 2026 valuations within 60 days of a yet-unspecified mail date or file a Notice of Claim for past errors by Dec. 31.
Maricopa County property owners have two separate pathways for challenging their property tax information, each with its own purpose, documentation requirements, and deadlines. ## The 60-Day Window for Valuation Appeals Homeowners concerned about their property’s assessed value for the 2026 valuation year must file a formal appeal. The window for filing this appeal is strictly limited to 60 days, beginning on the mail date printed on the annual Notice of Value. However, documents from the Assessor’s office do not specify the mail date for the 2026 Notices of Value. Without this date, homeowners cannot determine their exact filing deadline. This appeal process is the designated method for residents who believe the county has overvalued their property for tax purposes. ## Correcting Factual and Classification Errors A separate process, known as a Notice of Claim, allows homeowners to correct factual or legal classification errors on their property records. This process applies to the current calendar year, 2025, as well as the three preceding tax years. Homeowners can submit a Notice of Claim at any point between January 1 and December 31 for the applicable years. According to the Assessor’s office, these claims must pertain to a factual error as defined in state statute A.R.S § 42-16251 or a legal classification error. The county’s public information references the statute but does not provide common examples of what constitutes a valid factual error. Legal classes for residential property include Primary Residence (3.1), Non-Primary Residence (4.1), and Residential Rental (4.2). To re-classify a property as a primary residence, homeowners must submit a completed Notice of Claim form along with a copy of a driver’s license or voter registration card as supporting documentation. Per statute, the Assessor's office has 60 days after receiving a Notice of Claim to either consent to the correction or dispute it. The public documents do not outline the procedure for homeowners to follow if the Assessor’s office disputes a claim. ## Financial Stakes and Unanswered Questions Changes to a property’s legal classification can have a substantial financial impact. The Assessor’s office states that a change in legal classification, particularly away from a Primary Residence status, may result in an increase in the Assessed Limited Property Value, which is the basis for the taxable amount due. These changes can be applied retroactively; the Assessor’s documents cite tax year 2022 as an example. Furthermore, a change from a Primary Residence classification in any tax year can result in the removal of the State Aid Credit. This credit is a reduction in primary property taxes levied by local school districts for owner-occupied homes. The county’s documents do not quantify the monetary value of this credit, nor do they include data on the number of Notices of Claim filed annually or their rates of approval versus denial.