Arizona Assessors will soon be issuing Supplemental Notices, also referred to as September Notices of Change, for the 2022 tax year. These Notices are typically issued by the Assessor in cases where there has been new construction, additions to, deletions from, splits or consolidation of parcels between September 30 of the preceding year and October 1 of the valuation year.

If you receive a Supplemental Notice from the Assessor and you wish to challenge the new valuation or classification, you have twenty-five days from the date of the Notice to file an administrative appeal with the State or County Board of Equalization. If you miss this deadline, you have until December 15, 2021 to file an appeal in the Tax Court. If you have any questions about this process, please call one of our attorneys.