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Annual Notice of Value / Appeal Process
The Notice of Value is mailed to each property owner annually. These are mailed by March 1. The Notice of Value represents a legal notification of the property’s Full Cash Value, Limited Property Value and Legal Classification. The Notice includes values for both the current year (Valuation Year) and future year (Tax Year) which allows property owners to easily recognize any increase or decrease in assessed value or change to legal classification in the future (Tax Year) assessment.
A 60-day administrative appeal period is initiated at the mailing of the Notice of Value. Property owners may file a Form 82130R (Residential Petition for Review of Valuation) or 82130 (Petition for Review of Real Property Valuation) with the assessor during this 60-day administrative appeal period if the property owner believes the valuation or legal classification is in error.
The limited property value is a value calculated through a statutory calculation that is based on the previous year’s limited property value and the new full cash value. This value is not subject to discretionary adjustment by the assessor. The limited property value is restricted to a 5% increase, and all property taxes will be levied against the limited property value. The limited value may increase more than 5% in cases where the property has experienced new construction resulting in a valuation increase of more than 15% over the previous year’s valuation.
Directions for filing Form 82130R (Residential Petition for Review of Valuation) or 82130 (Petition for Review of Real Property Valuation) along with the appropriate forms are listed below.
Notice of Change
A Notice of Change will be mailed to a property owner by September of the current year (Valuation Year) when a change in the property occurs after the annual notice of value is mailed. A Form 82130NC (Petition for Review of Notice of Change) may be filed by a property owner with the County Board of Equalization within 25 days of the mailing date of the notice if the property owner believes the valuation or legal classification shown on the Notice of Change is in error.
Directions for filing a Petition for Review of Full Cash Value (Form 82130NC) along with the appropriate forms are listed below.
Forms
- 82130R_RESIDENTIAL Petition for Review of Valuation (PDF)
- 82130_Petition for Review of Real Property Valuation (PDF)
- 82130NC_Petition for Review of Notice of Change (PDF)
- 82131_Multiple Parcel Appeal Form (PDF)
- 82130AA_Agency Authorization Form (PDF)
- 82130AAA_Agency Authorization Continuation Form (PDF)
- Income/Expense Statement Form 82300 w/Supplemental Form (attach to Form 82130) (PDF)
- Income/Expense Form 82300-1 – Apartment Supplement (PDF)
- Income/Expense Form 82300-2 – Office Building/Retail Store Supplement (PDF)
- Income/Expense Form 82300-3 – Hotel/Motel/Resort Supplement (PDF)
- Income/Expense Form 82300-4 – Shopping Center Supplement (PDF)
- Income/Expense Form 82300-5 – Mobile Home/RV Park Supplement (PDF)
- Income/Expense Form 82300-6 – Mini-Storage Warehouse Supplement (PDF)
- Income/Expense Form 82300-7 – Industrial/Manufacturing/Distribution Warehouse Supplement (PDF)
Submission
All Appeal Forms must be signed and delivered to the Assessor by end of business 60 days from the Notice date. A U.S. Postal Service postmark is accepted as a filing date. All supporting appeal documentation must be submitted with the appeal. Please keep a copy of the appeal for your records. Email filings are accepted provided they are signed and emailed to assessorappeal@cochise.az.gov.
Fax filings are not accepted.