Once an appeal is filed with the assessor, a review of the appeal and documentation supplied with the appeal will be made. A review of the assessment record is made to determine any obvious problem or error. If the property assessment is in question, a Deputy Assessor will physically review the property as well as the market data used to set market values in that specific market area. Any changes in the assessment will be documented, and the appeal will be responded to and mailed back to the property owner.
If the property owner is still dissatisfied with the decision and believes a second review is warranted, he has the option of appealing the assessor's decision to the County Board of Equalization. The County Board of Equalization will then schedule a hearing time to hear from both the property owner and assessor as to the property assessment. A third level of appeal is available, and that is an appeal to Arizona State Tax Court. This is a formal appeal process through the Maricopa County Court system.