Arizona Update

This update highlights recent developments affecting commercial property taxation in Arizona. It reflects analysis prepared by an APTC member firm based on conditions at the time of publication.

September 30th is the deadline for the assessor to send supplemental notices of value, which apply to reparceling, changes in use, and new construction. The supplemental notice reflects changes in a property’s value or legal classification from the initial notice of value taxpayers received earlier this year.

Taxpayers still have time to appeal their 2027 valuation notices - December 15th is the deadline to appeal either a regular notice (February) or a supplemental notice (September 30).

Douglas S. John
Frazer Ryan Goldberg & Arnold, LLP
Member Firm, American Property Tax Counsel

For guidance on how these developments may apply to your property or portfolio, please contact the APTC representative listed above.