The Judicial Branch of Arizona, Maricopa County
Superior Court >Tax Court
Preparing Your Case
Property tax appeals usually involve questions of fact only:
How much is a property worth on the local market?
What is its use?
How does it compare with similar properties nearby?
May I file just one appeal for multiple parcels of property? Yes. How can I prove the assessed valuation of the property is incorrect? Because the burden of proof rests with you, the plaintiff, you must present factual evidence to disprove the assessor's valuation of your property. To prove the value of the property is too high, you must present expert evidence as to its actual full cash value.
What is its use?
How does it compare with similar properties nearby?
These are the issues on which you must present evidence in your property tax appeal.
May I file just one appeal for multiple parcels of property? Yes. How can I prove the assessed valuation of the property is incorrect? Because the burden of proof rests with you, the plaintiff, you must present factual evidence to disprove the assessor's valuation of your property. To prove the value of the property is too high, you must present expert evidence as to its actual full cash value.
If you present an appraiser's written report of the property's value, the appraiser does not have to attend the trial to testify, if you are proceeding under the small claims tax procedures. A small claims tax trial is informal. Any evidence may be received which will assist the Court to arrive at a just and fair determination of the case. Although the Arizona Rules of Evidence govern the taking of evidence, the judge in a small claims tax case may receive any relevant evidence which the court determines to be reliable, even if the evidence would otherwise be inadmissible by strict application of the Rules of Evidence.
How can I prove my property has been classified incorrectly? Arizona Revised Statutes, sections 42-12001 through 42-12009 describes the nine classes of property uses upon which tax valuation is based. All property in Arizona is classified according to its current use. If you intend to dispute the classification of your property, you need to prove how you use the property. If the assessor has changed the classification and the property has not been sold or transferred, you must prove that your property should be in a different classification. Go to the library and look up Arizona laws on classification, including A.R.S. sections 42-12001 through 42-12009. You will find the Arizona Revised Statutes in most public libraries, college libraries and all law libraries. The Maricopa County Law Library is located on the second floor of the East Court Building, 101 West Jefferson, Phoenix, Arizona 85003-2243.
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