The Maricopa County Assessor’s office issued its initial 2014 valuation notices at the end of February. If you wish to file a 2014 administrative appeal on your Maricopa County real property, you must file a petition for review no later than April 23, 2013. (Please note that the filing deadlines in other Arizona counties are not the same as Maricopa. Therefore, if you have properties in other counties please check your valuation notices to determine that county’s filing deadline.)
If you do not file an administrative appeal, you have until December 15, 2013, to file a 2014 appeal directly with the Arizona tax court.