Maricopa County's Assessor-level appeal window for the 2027 Notice of Valuation is closed. The Assessor mailed notices February 20, 2026 and set April 21 as the real-property petition deadline. The $249 FairPath owner-guided evidence packet remains available now for every Maricopa County property. It can organize the Notice of Valuation, Assessor parcel record, owner-verified facts, comparable sales, photographs, condition records, classification documents, and official Arizona forms. A closed administrative deadline changes procedural guidance, not product access. FairPath does not submit the petition or claim, choose the owner's value, appear before the Assessor or State Board of Equalization, provide court representation, or treat a Notice of Claim as a workaround for an untimely valuation appeal.
Assessment context: Read the Notice of Valuation and parcel record as a set of different measures: legal classification, Full Cash Value, Limited Property Value, assessment ratio, and assessed value. Maricopa explains that Full Cash Value reflects the Assessor's market-value conclusion and can be challenged through the valuation appeal, while Limited Property Value is a statutory value used to calculate primary and secondary property taxes and is not itself appealable. Classification affects the assessment ratio and should be evaluated separately from market value. Compare the Assessor's inventory, valuation date, land and improvement characteristics, use, occupancy, and sales model with owner records. A tax bill also depends on taxing-jurisdiction budgets and rates, so a high bill alone does not prove that the Full Cash Value or classification is wrong.
Filing process: For an open valuation season, use the current Arizona Department of Revenue residential Petition for Review of Valuation, Form 82130R, and the Maricopa instructions tied to the Notice year. The county recommends its customer portal and also permits mail or in-person delivery to the Assessor at 301 West Jefferson Street; it does not accept real-property valuation appeals by email. Attach documentation supporting the asserted Full Cash Value or classification. Maricopa distinguishes that petition from a Taxpayer Notice of Claim. A claim addresses a qualifying factual error or legal-classification error for the current tax year and up to three prior years and can be filed through December 31 with supporting records. Owners should use the claim process only when the statutory error definition fits. The county also publishes later Assessor, State Board of Equalization, and court decision or filing dates; those are separate stages with their own requirements.
Evidence to review: Anchor market evidence to the Notice's valuation year and the subject's actual characteristics. Review the Assessor record for living area, lot, construction, quality, condition, additions, pools, outbuildings, use, and legal class. Select recent arm's-length sales of similar nearby property and document sale date and price, parcel number, location, size, age, style, condition, and material adjustments. Use dated photographs, permits, inspections, repair scopes, surveys, and owner records to establish physical facts the model may not capture. For a classification dispute, provide the specific occupancy or use documents requested by the county rather than mixing classification proof with comparable sales. For a Notice of Claim, identify the precise factual or classification error and support every requested year; do not frame a difference of opinion about market value as a factual-error claim.
Current deadline guidance: 2027 Notice of Valuation appeal closed: April 21, 2026. Maricopa County mailed 2027 real-property Notices of Valuation on February 20, 2026 and required the Assessor-level petition by April 21, 60 days later. That administrative valuation-appeal window is closed. A Notice of Claim remains a separate process for a qualifying factual or legal-classification error affecting the current tax year and up to three prior years; it is not a substitute for a late disagreement with market value.
Maricopa mailed 2027 Notices of Valuation on February 20, 2026 and closed the Assessor-level real-property appeal window on April 21.
The Notice separately displays Full Cash Value and Limited Property Value; Maricopa states that LPV is not itself an appealable value.
Real-property valuation appeals use the portal, mail, or in-person delivery and are not accepted through the Assessor's claims email.
Maricopa keeps valuation appeals distinct from Notices of Claim, which address qualifying factual or legal-classification errors for the current year and three prior years.
Official filing authority: Maricopa County Assessor. https://www.mcassessor.maricopa.gov/page/appeals/
Source: Maricopa County Assessor, Property Valuation Appeals, https://www.mcassessor.maricopa.gov/page/appeals/. Reviewed 2026-07-29.
Source: Maricopa County Assessor, Residential Property 2026 Tax-Year Calendar, https://www.mcassessor.maricopa.gov/page/residential_property/. Reviewed 2026-07-29.
Source: Maricopa County Assessor, Notice of Claim, https://api.mcassessor.maricopa.gov/page/appeals/notice_of_claim. Reviewed 2026-07-29.
Source: Arizona Department of Revenue, Petition for Review of Real Property Valuation, https://azdor.gov/forms/property-tax-forms/petition-review-real-property-valuation. Reviewed 2026-07-29.
Source: Arizona Department of Revenue, Property Tax FAQs, https://azdor.gov/business/property-tax/property-tax-faqs. Reviewed 2026-07-29.