If you believe your mailing address is incomplete, please download and complete the
Change of Owner Address
and mail or hand deliver your completed form to:
Pima County Assessor’s Office
240 N. Stone Avenue
Tucson, Arizona 85701
Please contact our office at 520-724-8630 should you require a hardcopy to be mailed to you.
The first step in the appeals process is to file a
Petition for Review of Valuation
A petition filed with the County Assessor's Office must be filed no later than 60 days after the mail date on their
"Notice of Value" or the deadline date indicated on the notice. The U.S. Postal Service postmark date is evidence of
meeting the filing deadline. The Assessor will assign an appraiser to review your petition. As part of the review
process, it may be necessary to schedule an appointment and physically inspect the property to ensure that all the
valuation components are correct.
Brochure
(Click here for Spanish)
Notice of Value Library Schedule
As of 2023, a Veterans Exemption is now open to Pima County property owners that have a Veterans Administration (VA)
Combined Disability rating displayed on a VA benefits summary letter. The required VA letter needs to be dated within a year
of application and if application is successful, can reduce the Limited Property Value resulting in a lower property
tax amount. Income and Assessed Value restrictions apply.
Application
Valuation Relief Library Schedule
Property owners may qualify for the Widow/Widowers exemption on your primary residence which may save money on your
annual property taxes. If you are a permanent resident of Arizona at the time
of death and your Limited Value does not exceed the amount determined annually by the Arizona Department of
Revenue, you may qualify for assistance.
Application
Brochure
(Click here for Spanish)
Valuation Relief Library Schedule
The 100% Disabled Person’s Exemption Program is open to Pima County homeowners that are medically
certified as 100% totally and permanently disabled by their doctor. This exemption can result in a lower
Limited Property Value which may have the effect of reducing your property tax amount.
Application
Brochure
(Click here for Spanish)
Valuation Relief Library Schedule
The Senior Valuation Protection program enables qualified seniors to have their Limited Value frozen,
which is the basis for all property taxes, frozen in 3 year increments to protect against the potential
of an increasing real estate market. The freezing process helps to stabilize one of the components of the
property tax bill, it does not freeze full cash value nor property taxes. This program is not an exemption
nor does it eliminate the potential for property taxes to increase from year to year, it simply freezes the
portion of the property’s value used to calculate the annual property tax bill.
Brochure
(Click here for Spanish)
| January 1 | Valuation Date for the current Valuation Year. |
| March 1 | Second half of property taxes on real property for the prior tax year are due. Notices of Value are mailed on or before this date. (Owners have 60 days from the mailing date to file an appeal) |
| May 1 | Second half of property taxes on real property for the prior tax year become delinquent. |
| August 15 | All petitions for review shall be answered by this date. Deadline to file to the State Board of Equalization is 25 days from the Notice of Decision date. |
| September 1 | Treasurer mails delinquent tax notices |
| September 30 | On or before this date, Notice of Change mailed. (Owners have 25 Days from the mailing date to file an appeal) |
| November 1 | First half of property taxes on real property for the current year are due. |
| 3rd Friday in November | All hearings for the Notice of Change valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Tax Court within 60 days after the final notice of decision) |
| December 15 | The deadline to file with Tax Court for properties that did not appeal through the regular appeal process. |
January 1 |
Valuation Date for the current valuation year. | |
March 1 |
Second half of property taxes on real property for the prior tax year are due. | |
By March 1 |
Notices of Value are mailed on or before this date. (Owners have 60 days from the mailing date to file an appeal.) |
|
May 1 |
Second half of property taxes on real property for the prior tax year become delinquent. | |
August 15 |
All petitions for review shall be answered by this date. (Deadline to file to the State Board of Equalization is 25 days from the Notice of Decision date). |
|
3rd Monday in August |
Property tax rates are established. | |
September 1 |
Treasurer mails delinquent tax notices. | |
By September 30 |
On or before this date, Notice of Change mailed. (Owners have 25 Days from the mailing date to file an appeal.) |
|
October 1 |
First half of property taxes on real property for the current year are due. | |
October 15 |
All hearings for the Notice of Value valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Court within 60 days after the final notice of decision). |
|
November 1 |
First half of property taxes on real property for the current year become delinquent. | |
3rd Friday in November |
All hearings for the Notice of Change valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Court within 60 days after the final notice of decision). |
|
December 15 |
The deadline to file with Tax Court for properties that did not appeal through the regular appeal process. |
Note: The {{calendar.Year}} Exemptions filing period is {{FirstBusinessDayYr}} through March 1st
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Within 60 days of the Notice of Value Mailing Date |
Property owners may file an appeal |
|
5 days prior to appeal deadline |
Last day petition forms may be mailed to owners |
|
August 15 |
Assessor's response deadline |
|
Within 25 days of the Assessor's Decision |
Appeal to State Board of Equalization (SBOE) |
|
October 15 |
State Board of Equalization (SBOE) response deadline |
|
|
Within 60 days of the most recent |
Appeal to Tax Court |
|
|
OR |
|
By December 15 |
File directly to Tax Court |
Within 25 days from the Notice of Change mailing date |
Property owners may file an appeal directly to the State Board of Equalization (SBOE) |
|
5 days prior to appeal deadline |
Last day petition forms may be mailed to owners |
|
3rd Friday in November |
State Board of Equalization Response Deadline |
|
Within 60 days of the State Board's Decision |
File to Tax Court |
30 Days from date received |
File Deadline |
|
Within 30 days after the Assessor's Decision |
Appeal to State Board of Equalization |
60 Days from date received |
Assessor Response |
|
Within 90 days of meeting |
Appeal to State Board of Equalization |
| No Scheduled Dates | ||
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