Phoenix villages, historic districts and county records
For planning, the City of Phoenix is divided into 15 urban villages: Ahwatukee Foothills, Alhambra, Camelback East, Central City, Deer Valley, Desert View, Encanto, Estrella, Laveen, Maryvale, North Gateway, North Mountain, Paradise Valley (here, the Phoenix village), Rio Vista and South Mountain (City of Phoenix). The city's list of residential historic districts includes Willo, Roosevelt, Garfield, Coronado, Encanto-Palmcroft, F.Q. Story and Windsor Square. Those names frame the comparison: a single-family home, condominium or townhome is measured first against similar property in its own village or district.
Two county offices hold the records an appraisal starts from. The Maricopa County Assessor keeps the parcel number and the county's tax values; the Maricopa County Recorder keeps the recorded deeds. Neither record is a market value for your purpose and your date.
When the Assessor's value looks too high
A private appraisal can support a property-tax appeal. In Arizona the steps run on set clocks:
- Notice of valuation. Before March 1 each year, the county assessor mails each owner a notice of the property's full cash value, and its limited property value where that applies (A.R.S. § 42-15101). Real property on the notice is valued as of January 1 of the year that comes before the tax year (§ 42-11001).
- Petition for review. An owner who thinks the figure overstates the property's value has 60 days from the mailing date to file a petition for review with the assessor (§ 42-16051). The petition must give the owner's own opinion of full cash value with supporting information; where that support is market evidence, the statute looks for at least one comparable property in the same geographic area, with its full cash value, or a sale of the subject property. The Maricopa County Assessor's appeals page posts the current deadline and the state form, 82130R. The assessor rules on petitions by August 15 (§ 42-16055).
- State Board of Equalization. From Maricopa County, an appeal of the Assessor's decision goes to the Arizona State Board of Equalization, not a county board, within 25 days after that decision is mailed (§ 42-16056; form 82130R).
- Court. In court, valuation appeals are heard by the Tax Department of the Superior Court in Maricopa County. The statutes set more than one court deadline depending on the route taken (§ 42-16201), so confirm yours before relying on it.
For an appeal, the useful value is the one as of that January 1 valuation date. An appraisal supports the opinion of value the petition has to state; it cannot promise a lower assessment. Confirm the dates with the Assessor's office or your tax adviser.
The Arizona sections on this page were written with AI assistance for Eagle Home Appraisal Phoenix.