The Arizona rule behind each service
Each service above answers to its own rule, and that rule usually decides which date the value must carry. For a home in Phoenix or elsewhere in Maricopa County:
- Probate and inherited homes. A personal representative has 90 days after appointment to inventory the estate at date-of-death fair market value, marking each item community or separate (A.R.S. § 14-3706). Hiring an appraiser is the representative's choice under § 14-3707. The Probate and Mental Health Department of the Superior Court in Maricopa County oversees decedents' estates. Details: probate valuations and estate appraisals.
- Divorce. Arizona divides community property "equitably, though not necessarily in kind" (§ 25-318), and no Arizona statute names the date on which the marital home is valued. Details: divorce appraisals.
- Inherited basis. An heir's federal tax basis is generally the home's value at death, and in Arizona the surviving spouse's half of community property can qualify as well. The IRS step-up appraisals page explains the conditions.
- Property tax. An owner who disputes the Maricopa County Assessor's notice of valuation has 60 days from its mailing to petition for review (§ 42-16051). Details: residential appraisals, or rush appraisals when a deadline is close.
Arizona itself taxes neither estates nor inheritances, and it levies no gift tax. Ask your attorney or tax adviser which rule and which date apply before you order a report.
The Arizona sections on this page were written with AI assistance for Eagle Home Appraisal Phoenix.