Arizona Property Tax Consulting Services

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Arizona Property Tax At-a-Glance

Our Arizona property tax consultants deliver integrated property tax services throughout the Grand Canyon State, helping you navigate complex tax regulations while ensuring compliance and fair tax assessments.

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Arizona’s property tax system is extremely complicated, governed by a dual valuation model and strict deadlines.

Assessment appeal deadline is 60 days after assessment is issued.

Annual assessment increase maxes at 5% until it reaches full value, unless new construction, splits, or use changes reset the value.

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Property Tax Deadlines
Arizona Property Tax Calendar
Stay ahead of Arizona property taxes with our property tax calendar.
* Recently updated within the last 30 days
Lien Date
Jan 1
Real Property Information
Important dates and information related to real property tax assessments in Arizona.
Appeal Deadline
Apr 25
March-May. 60 days from the notice. April 25; Appeal Deadline for Maricopa and Pima is April 25
Assessment Notice Issue Date
January-February
Real Estate Tax Bill Payment Information
Payment deadlines and information for real estate tax bills in Arizona.
Tax Bills Issued
Sep 1
Single Payment Due (Delinquent Date)
Dec 31
First Installment Due (Delinquent Date)
Nov 1
Second Installment Due (Delinquent Date)
May 1
Personal Property Information
Important dates and information related to personal property tax assessments in Arizona.
Appeal Deadline
Jul 20
Assessment Notice Issue Date
Jul 1
Rendition Date
Apr 1
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in Arizona.
Tax Bills Issued
Sep 1
Single Payment Due (Delinquent Date)
Nov 1
* Recently updated within the last 30 days
Delivering Exceptional Tax Strategy Across Arizona
Our Arizona property tax consultants leverage local expertise to ensure multijurisdictional compliance and mitigate property tax overpayment throughout the state.
Maricopa County
Maricopa County’s economic landscape was built upon the healthcare, financial, and insurance industries, but technology, bioscience, and defense verticals have prompted shifts.
Business Personal Property Reporting: Maricopa County requires businesses to report business personal assets each year.
Annual Assessment: Maricopa County uses a State Board of Equalization.
Pima County
Pima County houses many industries such as education, manufacturing, mining, and aerospace.
Annual Assessment: Pima County uses a State Board of Equalization.
Commercial Property Valuation: Commercial properties in Pima County are often valued using market approach, but some may use the income or cost approach or all three.

Property Tax Solutions That Transform Complexity Into Confidence

Frequently Asked Questions

Our end-to-end property tax services help Arizona commercial property owners certify fair tax assessments, pay accurate tax bills, and plan for future investments across commercial, complex, real, and personal property types. Arizona property tax services include:
Assessment Review: We carefully review your property assessments to ensure they reflect fair market value, preventing costly property tax overpayment.
Appeal Services: Our team manages every step of the appeal process, from filing within appeal deadlines to providing representation and accelerating disputes so you can focus on your business. Arizona Property Tax Appeals must contain “Substantial Information,” defined by Arizona Statute to avoid having an appeal rejected. Speak with a consultant to determine if an appeal is warranted and the best path to a successful result.
Budgets and Accruals: We develop accurate cash and accrual budgets to manage your property tax obligations, allowing you to plan ahead for improved forecasting and control.
Pre-Development and Pre-Acquisition Reports: Our team carefully evaluates tax history, assessments, and future liabilities, empowering your organization to make data-driven investment decisions. On the front end of new acquisitions or new construction projects, our Formal Fee-Based Reports will forecast a best, worst, most probable scenario over a five-year period.
Tax Bill Administration: We track, verify, and process your tax bills, so you can maintain multijurisdictional compliance and avoid missed payments or penalties.
Get in touch to explore our tailored property tax solutions today.
Property tax consultants typically use a mix of different fee structures depending on the services they’re providing. Typically, this includes:
Flat Fee: A set rate for a service that isn’t based on time spent or a percentage of Arizona property tax savings, which could be for services like the annual assessment review, appeal recommendations, formal budgets, or tax bill processing.
Hourly: An established rate per hour spent on an assigned consulting project.
Success-based: A fee based on a percentage of property tax savings the Arizona property tax consultant achieves.
The Arizona Department of Revenue (ADOR) utilizes a dual-pronged approach to property valuation:
Full Cash Value (FCV): The Full Cash Value (FCV), or “secondary” assessed value, is calculated directly from the assessor’s appraised market value for a property as of January 1 of each year. Various assessment ratios, ranging from 15 to 18% depending on property type, are applied to the appraised market value to arrive at this FCV.
Limited Property Value (LPV): The second component of Arizona’s dual value system is the LPV, also called the “primary” assessed value. This is tied to the prior year’s primary value, and the amount by which it can be increased each year is limited (up to 5%) by Proposition 117.
The Rule A LPV calculation is capped at a 5% statutory increase, unless there are substantial changes to the property like new construction, major renovations that result in a 15%+ change in FCV, parcel splits or consolidations, or change in use. The 5% cap on the LPV is called Rule A LPV, meaning the property is already fully assessed with no major changes to the property. The LPV may not exceed the FCV, but it will increase each year.
The Limited Property Value (LPV) Rule B Reset is your taxable value in the case of a substantial change to the property. The 5% cap is removed, the FCV is revalued at market value, then the LPV is “reset” to a level that is comparable to other properties within the same class, which is typically a percentage of the FCV. The Rule B LPV Reset percentage is determined annually. It is calculated by taking properties that have already been fully assessed (with no major physical changes) and summing up their LPV by class of property. This total LPV is then divided by the FCV for the corresponding class of property to establish the reset percentage. Once a property has been revalued and its LPV Reset, the Rule A LPV is reinstated in the following year, limiting the increase to the 5% statutory increase.
The deadline for initial appeal occurs 60 days after the date of mailing. In Arizona, there are three levels of appeal:
Assessor
State (or County) Board of Equalization
Arizona State Tax Court
The first level of appeal is to the assessor. The assessor will schedule informal conferences to discuss their initial recommendation for a reduction or no change in value. The assessor will ask if there is any additional information that the taxpayer would like to provide for consideration. The assessor has until August 15 to issue a decision notice.If the assessor and the owner reach a mutual agreement regarding the property value, or if the assessor agrees to reduce the value to the owner’s estimate during the assessor-level review, a final decision will be issued. No further appeals are permitted for that tax year once this decision is rendered. If an agreement is not reached, or if the reduction in value still exceeds the owner’s estimate, the owner may file an appeal with the State (or County) Board of Equalization. This appeal must be filed within 25 days of the mailing date of the assessor’s decision notice.A new owner may appeal the property assessment; however, there is no revaluation upon sale in Arizona. Our local Arizona property tax professionals can assist and answer questions regarding your assessment and appeal rights.

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Arizona Property Tax Consulting Services

Arizona Property Tax At-a-Glance

Arizona Property Tax Calendar

Delivering Exceptional Tax Strategy Across Arizona

Maricopa County

Pima County

Property Tax Solutions That Transform Complexity Into Confidence

Frequently Asked Questions

What services do Arizona property tax consultants offer?

Who pays property tax on commercial property?

What’s the typical fee structure for property tax consultants—flat fee, hourly, or contingency-based?

What is the difference between real property tax and personal property tax for businesses?

How is property valued in Arizona?

How long do I have to appeal a property valuation in Arizona?

Maricopa County

Pima County

Property Tax Solutions That Transform Complexity Into Confidence

Frequently Asked Questions

What services do Arizona property tax consultants offer?

Who pays property tax on commercial property?

What’s the typical fee structure for property tax consultants—flat fee, hourly, or contingency-based?

What is the difference between real property tax and personal property tax for businesses?

How is property valued in Arizona?

How long do I have to appeal a property valuation in Arizona?

Arizona Property Tax At-a-Glance