Arizona Taxpayer Notice of Claim - Damaged or Destroyed Property (Property Tax)

Taxpayer Notice of Claim - Damaged or Destroyed Property (Property Tax)
Form 82135C
TAXPAYER NOTICE OF CLAIM - DESTROYED PROPERTY
INSTRUCTIONS

Read this page before completing the Taxpayer Notice of Claim form.
TO THE TAXPAYER/OWNER:
This Notice of Claim form is used to notify the County Assessor after the Assessor closes the rolls that your property has been destroyed.
Fill in Parcel Number or Assessor Account Number as shown on tax roll.
Owner/Agent completes items 1 through 8 of the form.
GENERAL PROPERTY INFORMATION
A.

Date Damage Incurred: List actual date property damage occurred.

B.

Cause of Damage: Check applicable box as to cause of damage. If “Other”, specify in “Basis for the Claim” section.

C.

Improvements: Check observable conditions of improvement in correct box.

D.

Land Damage: Check corresponding degree of land damage in parcel box.

E.

Location Hazard: Check box one (permanent) if hazard always exists in this area. Check box two (temporary) if it does not.

F.
	

Personal Property: Check type of personal property that was damaged. If any other type of property was lost or damaged,
check “other” and list item(s) in the “Basis for the Claim” section or attach a separate list.

•	

Keep a copy of all information that is submitted as a permanent record.

•	

If you are represented by an agent, include a current Agency Authorization form (DOR 82130AA).

The Tax Officer may either consent to or dispute your claim within 60 days after receiving the Notice of Claim.
If the Tax Officer Consents in Writing to the Notice of Claim for Destroyed Property:
•	

No further action is required by you and the tax roll will be corrected to show the proration of the value from the date of destruction.

•	
	
	
	

If the Tax Officer does not respond in writing to your claim within 60 days it constitutes consent to your claim. You must then
file a written demand with the Board of Supervisors of the County in which the property is located, supported by proof of the
date the Notice of Claim was filed and the Tax Officer’s failure to dispute the claim within the 60 day period. Certified mail
receipt is proof of the mail date. The Board of Supervisors shall direct the County Treasurer to correct the tax roll.

If the Tax Officer Disputes the Notice of Claim:
•	
	

The Tax Officer will notify you in writing of the basis for disputing your claim and of the time and place for a meeting with you
or your representative within 60 days to discuss the basis for the dispute.

If, after the meeting, an agreement is reached on all or part of the Notice of Claim:
•	

The tax roll will be corrected to the extent as agreed.

•	

The Assessor will prorate the value of the property from the lien date to the date of destruction.

If, after the meeting, an agreement is not reached on all or part of the Notice of Claim:
•	
	
	

You may file a Petition for Review of Taxpayer Notice of Claim (DOR 82179C-1) with either the County Board of Equalization or
State Board of Equalization, whichever is applicable, within 90 days after the date of the meeting. Include a copy of the Notice of
Claim and Tax Officer’s decision.

•	
	

Send one copy of the Petition for Review of Taxpayer Notice of Claim (DOR 82179C-1) to the Tax Officer by certified mail. The
owner should keep a copy as a permanent record.

•	

The Board will hold a hearing on the disputed claim within 30 days and will issue a written decision pursuant to its rules.

•	
	

If you or the Tax Officer are dissatisfied with the Board’s decision, either party may file an appeal with the Tax Court within 60 days
after the Board’s decision is mailed.

Clear Form

Print

TAXPAYER NOTICE OF CLAIM
DESTROYED PROPERTY
PURSUANT TO A.R.S. § 42-15157

1. DATE: ___________ COUNTY: ____________________ PARCEL ID: _____________________ ASSESSOR ACCOUNT NUMBER_________________
2. IF THIS IS A MULTIPLE PARCEL CLAIM, CHECK HERE

AND ATTACH A TAXPAYER NOTICE OF CLAIM MULTIPLE PARCEL FORM (82179BB).

3. PROPERTY ADDRESS OR LEGAL DESCRIPTION: _______________________________________________________________________________
4A. OWNER’S NAME AND ADDRESS AS SHOWN ON TAX ROLL:	
4B. MAIL CORRESPONDENCE TO:
_____________________________________________________________	_______________________________________________________
_____________________________________________________________	_______________________________________________________
_____________________________________________________________	_______________________________________________________
5. PROPERTY USE (Check all applicable uses):
Residential
Owner-Occupied
Commercial/Industrial
Vacant Land
Agricultural/Ranch/Farm
Mobile Home Affixed
Mobile Home Not Affixed
Other, Describe: _________________________________________
GENERAL PROPERTY INFORMATION:
A. Date Damage Incurred (Month/Day/Year) ______________
B. Cause of Damage:
C. Improvements:

1. Fire

2. Flood

1. Destroyed

3. Wind

2. Usable

E. Location Hazard:
4. Other

1. Permanent

F. Personal Property:

3. Restorable

3. Livestock

1. Machinery
4. Mobile Home

2. Temporary
2. Office Equipment
5. Other

D. Land Damage:
1. None
2. Minimum
3. Moderate
4. Heavy
6. BASIS FOR CLAIM. INCLUDE ANY DOCUMENTATION TO SUPPORT CLAIM:

_______
TAX YEAR

_______
TAX YEAR

FROM (Currently):

LAND _____________________

To (Proposed Correction):

PROPERTY CLASS __________

IMPS _____________________

PROPERTY CLASS __________

IMPS _______________________

FCV ASMT RATIO __________

FCV _____________________

FCV ASMT RATIO __________

FCV _______________________

LPV ASMT RATIO __________

LPV _____________________

LPV ASMT RATIO __________

LPV _______________________

LAND _______________________

FROM (Currently):

LAND _____________________

To (Proposed Correction):

PROPERTY CLASS __________

IMPS _____________________

PROPERTY CLASS __________

IMPS _______________________

FCV ASMT RATIO __________

FCV _____________________

FCV ASMT RATIO __________

FCV _______________________

LPV ASMT RATIO __________

LPV _____________________

LPV ASMT RATIO __________

LPV _______________________

LAND _______________________

7. COMPLETED BY: (Owner, Agent, or Attorney)
NAME/ADDRESS ______________________________________________________________________________________________________________________________
EMAIL ADDRESS ___________________________________________________ PHONE NUMBER ____________________________________

AGENTS ONLY:

DEPT. OF FINANCIAL INSTITUTIONS REGISTRATION NUMBER ____________________________________ SBOE NUMBER __________________
Include a current Agency Authorization Form (82130AA) with this notice.	
(PIMA AND MARICOPA COUNTIES ONLY)

8. Notice is hereby given to the County Assessor that the property identified by parcel and/or personal property tax roll/account number in this claim has been
destroyed. A description of the destruction to support the claim is provided above or is attached.
SIGNATURE OF OWNER OR REPRESENTATIVE		

PHONE NUMBER

FOR OFFICIAL USE ONLY

FOR OFFICIAL USE ONLY

DO NOT WRITE BELOW THIS LINE - FOR TAX OFFICERS’S USE ONLY

TAX OFFICER CONSENTS TO CLAIM OF DESTRUCTION.
TAX OFFICER DISPUTES CLAIM OF DESTRUCTION BASED ON THE FOLLOWING:
		
NOTICE OF MEETING: A meeting to discuss your claim has been scheduled as follows.

	
	

Date		

	
	

Name and Title of Tax Officer’s Representative (Please Print or Type)

Time	

Signature of Tax Officer’s Representative			
DOR 82135C (07/2023)

Location

Date		

Phone Number