Arizona Petition for Review of Notice of Change

Petition for Review of Notice of Change
82130NC
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PETITION FOR REVIEW OF NOTICE OF CHANGE
PURSUANT TO A.R.S. §§ 42-15105, 42-16105, 42-16108, 42-16157, 42-16165 & 42-16205

FOR OFFICIAL USE ONLY

See Instructions for complete filing requirements
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This Petition must be filed within twenty-five days after the date of the Assessor’s Notice of Change.
Keep a copy of this form and all information submitted to the Board for your records.
IMPORTANT: PETITIONER MUST COMPLETE SECTIONS 1 THROUGH 11 WHERE APPLICABLE. PLEASE TYPE OR PRINT.

1. DATE FILED ____________ COUNTY _______________________ PARCEL # ___________________ OR ACCOUNT # _____________________
2. PROPERTY ADDRESS OR LEGAL DESCRIPTION: _____________________________________________________________________________
3.

CHECK HERE IF MORE THAN ONE PARCEL IS INVOLVED IN THE APPEAL. ATTACH A MULTIPLE PARCEL APPEAL FORM (DOR 82131).

4. USE OF PROPERTY:

RESIDENTIAL (OWNER OCCUPIED)

AGRICULTURAL

COMMERCIAL/INDUSTRIAL

RESIDENTIAL (RENTAL)

SPECIFY (OFFICE, WAREHOUSE, ETC.) _______________________________

5A. OWNER’S NAME AS SHOWN ON THE NOTICE OF CHANGE		

6.

VACANT LAND

5B. MAIL DECISION TO:

(IF DIFFERENT FROM 5A)

________________________________________________________________

______________________________________________________________

________________________________________________________________

______________________________________________________________

________________________________________________________________

______________________________________________________________

PETITION COMPLETED BY: (Specify Owner, Agent, Attorney, etc.)
NAME/COMPANY NAME __________________________________________________________________ EMAIL ADDRESS _______________________________
ADDRESS (CITY, STATE, ZIP CODE) ___________________________________________________________________ PHONE NUMBER ______________________

AGENTS ONLY: Include a copy of a current Agency Authorization Form (82130AA) with this petition.
Dept. of Financial Institutions Registration # ____________________________ SBOE # __________________ (PIMA AND MARICOPA COUNTIES ONLY)
7.

8.
9.
10.

11.

BASIS FOR THIS PETITION: Provide evidence for appealing the Assessor’s Notice of Change. Include the parcel number(s) of other properties
used in your appeal. Specify if the appeal is based upon one or more of the following methods of valuation:
MARKET SALES APPROACH
	
COST APPROACH
	
INCOME APPROACH

ORIGINAL
VALUE

FULL CASH
VALUE
$

AMENDED
VALUE

FULL CASH
VALUE
$

LIMITED
PROPERTY
VALUE
LIMITED
PROPERTY
VALUE
LIMITED
PROPERTY
VALUE

OWNER’S OPINION FULL CASH
OF VALUE
VALUE
$

$

PROPERTY
CLASS

ASMT.
RATIO

$

PROPERTY
CLASS

ASMT.
RATIO

$

PROPERTY
CLASS

ASMT.
RATIO

I HEREBY AFFIRM THAT ALL THE INFORMATION HEREIN IS TRUE AND CORRECT.

X ____________________________________________________________________________
SIGNATURE OF PROPERTY OWNER OR REPRESENTATIVE

FOR OFFICIAL USE ONLY

12.

COUNTY BOARD
OF
EQUALIZATION

13.

BASIS FOR DECISION:

DATE RECEIVED

FULL CASH
VALUE
$

DATE DECISION MAILED

DOR FORM 82130NC (Revised 10/2022)

EMAIL ADDRESS _______________________________________________
LIMITED
PROPERTY
VALUE

$

CHAIRMAN OR CLERK OF THE BOARD

PROPERTY
CLASS

ASMT.
RATIO

FOR OFFICIAL USE ONLY

PHONE NUMBER _____________________________

INSTRUCTIONS FOR PETITION FOR REVIEW OF NOTICE OF CHANGE
Information necessary to complete this petition is contained on the Notice of Change. Additional information
regarding your property value or classification may be obtained from the County Assessor of the county in
which the property is located.

•

The following forms may need to be used in conjunction with the Petition for Review (DOR form 82130NC) in
the administrative appeals process and can be obtained from your local County Assessor:
1.
2.
3.
4.

Agency Authorization form (DOR 82130AA)
Appropriate Income and Expense Statement from the DOR 82300 series.
Multiple Parcel Appeal form (DOR 82131)
Agricultural Land Use Application (DOR 82916)

COMPLETING THIS FORM

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Complete items 1 through 10 where applicable and keep a copy for your records.
You MUST state the method or methods of valuation on which you are basing your appeal in item 7 and
provide substantial information justifying your opinion of value.
If your appeal is based on:
1. The market sales approach, include the full cash value for at least one comparable property within the
same geographic area as the property in question or the sale of the property in question.
2. The cost approach, include all costs (materials, labor, architectural fees, construction finance costs,
builder’s profit) to build or rebuild the improvement(s), plus the land value.
3. The income approach, include a completed and notarized Income and Expense Statement (DOR) 82300
and the appropriate Supplement for the type of property (DOR 82300-1 through DOR 82300-7).
• If you are filing this appeal regarding classification of your primary residence, please attach documentation
such as copies of your •Driver License •Voter Registration Card •Copy of a portion of your last Income Tax Return
(only name and address section) in addition to Utility bill or Motor Vehicle Registration.
• If you are appealing to obtain qualified agricultural classification, provide the Assessor with a completed
Agricultural Land Use Application form (DOR 82916) together with substantial information justifying your appeal.
• Keep a copy of all information that is submitted to the Assessor.
MULTIPLE PARCEL APPEAL
• You may file an appeal for more than one parcel if all of the parcels are one of the following:
Part of the same economic unit. An “Economic Unit” is a combination of parcels in which land and
improvements are used for mutual economic benefit. An economic unit may be comprised of properties which
are neither contiguous nor owned by the same owner. However, they must be managed and operated on a
unitary basis and each parcel must make a functional contribution to the operation of the unit. “Functional
Contribution” is a positive economic benefit created by the use of an individual parcel in an economic unit.
2. Owned by the same owner, have the same use, have the same appeal basis, and are located in the
same geographic area. Criteria for determination of “Same Use” includes, but is not limited to, property
class, property use code, unit value, and zoning. “Geographic Area” means an area for which common
property valuation characteristics may reasonably be identified, such as a subdivision, neighborhood,
market area, or an Assessor’s book and map.

1.

•

It is strongly recommended that only parcels with common ownership, physical characteristics and
location be included on a Multiple Parcel Appeal form (DOR 82131). Failure to file multiple parcels under the
above conditions could result in a decision based on incomplete information or a possible denial of the appeal. In
Items 8 and 9 of the petition form, enter the total full cash and limited values for all parcels included in the
appeal.
SEE NEXT PAGE FOR THE ADMINISTRATIVE APPEALS PROCEDURES
DOR 82130NC (Revised 10/2022 )

ADMINISTRATIVE APPEALS PROCEDURES
INSTRUCTIONS FOR FILING
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IN MARICOPA AND PIMA COUNTIES: File this petition and include a copy of the Assessor’s Amended
Property Notice of Valuation with the STATE Board of Equalization (SBOE) located at 100 N. 15th Avenue,
Suite 130, Phoenix, AZ 85007. Their Website address is https://sboe.az.gov.

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IN ALL OTHER COUNTIES: File this petition with the COUNTY Board of Equalization.

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This petition must be filed within twenty-five days after the date of the Assessor’s Notice of Change.

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Provide a copy of any additional information being submitted to either the County or State Board of
Equalization. Keep a copy of this form and all information submitted to the Board for your records.

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You may file an appeal on your own or you may name an agent to represent you in the administrative
appeals process. If an agent is designated, an Agency Authorization form (DOR 82130AA) must accompany
the Petition for Review.

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Only one appeal for each parcel or economic unit will be accepted. Any duplicate petitions will be returned.

APPEALS TO EITHER THE COUNTY OR STATE BOARD OF EQUALIZATION
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Appeals in Maricopa and Pima Counties MUST be filed with the STATE Board of Equalization (SBOE).
If you are a tax agent, contact the SBOE at (602) 364-1600 for the SBOE number required in item 6. Appeals
in all other counties MUST be filed with the COUNTY Board of Equalization in the county in which the
property is located.

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File the Petition for Review within twenty-five days after the date of the Assessor’s Notice of Change is
mailed.

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In Maricopa and Pima counties, Rules of the SBOE containing filing requirements can be obtained by
accessing the State Board’s Website @ https://sboe.az.gov. For appeals filed in Maricopa and Pima counties,
include a copy of the Assessor’s Amended Property Notice of Valuation.

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Include a copy of the Agency Authorization form, if applicable.
Keep a copy of all information that is submitted to the Board.

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Both the County and State Board of Equalization must rule on all appeals on or before the third Friday in
November.

APPEALS TO TAX COURT
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If the petitioner is dissatisfied with the County or State Board of Equalization’s decision, an appeal with the
Superior Court or Tax Court must be filed within 60 days of the maling of the Board’s decision.