Form 82130R, Residential Petition for Review of Valuation, is the petition used with the Mohave County Assessor to appeal the full cash (market) value or the classification of a residential property shown on a Notice of Valuation. It is one of the Mohave County property tax forms an owner, or an agent named by the owner, can use to start the administrative appeals process. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The Assessor's office receives the petition, and the official PDF is published on the Mohave County website.
Last updated
What is 82130R?
Form 82130R, Residential Petition for Review of Valuation, is the petition a property owner or authorized agent files with the County Assessor to appeal the full cash (market) value or classification of residential property shown on a Notice of Valuation.
The form is printed "Pursuant to A.R.S. Title 42, Ch. 15, Art. 3 and Ch. 16, Art. 1-5". Most of what you need to complete it is on your Notice of Valuation: the full cash value, the limited property value, the property class and the assessment ratio that you list in Item 6.
The petition is the first step of the administrative appeals process. Step I is the appeal to the Assessor. If the Assessor denies the request, Step II is an appeal to a Board of Equalization, using the same Petition for Review. The instructions also describe an appeal to the Tax Court.
In Item 5 you state the basis of the appeal: the market sales approach, the cost approach or another basis you explain. The form warns that the evidence in an appeal could be the basis for increasing the valuation as well as decreasing it, or for changing the classification.
Only one petition for each parcel is accepted, and duplicate petitions are returned. If you name an agent, a separate Agency Authorization form (ADOR 82130AA) must accompany the petition. The Assessor can reject a petition that does not meet statutory requirements.
Who needs to file 82130R?
The main users are owners of residential property who disagree with the full cash (market) value or the classification printed on their Notice of Valuation. The instructions say you may file the appeal yourself or name an agent to represent you.
- Agents: if you file for the owner, attach the Agency Authorization form (ADOR 82130AA). Agents complete the "agents only" line in Item 4 with their Dept. of Financial Institutions registration number and their SBOE number. A tax agent contacts the State Board of Equalization (SBOE) to get the SBOE number.
- Owners who rent the property: if the property is rented to someone other than a family member as defined in A.R.S. § 42-12053(A), you must notify the Assessor by checking the box in Item 2A.
- Owners with several parcels: Item 2B asks whether the petition covers multiple parcels. The form accepts only one petition for each parcel.
- Owners whose ownership has changed: check Item 3C and attach the recorded documentation.
The form's title and instructions are for residential property. Use the Notice of Valuation for the property in question, because the petition goes to the County Assessor of the county where that property is located.
When to file 82130R
File the petition with the County Assessor within sixty days of the date postmarked on the Notice of Valuation.
The Assessor can reject a petition that does not meet statutory requirements. After a rejection you may file an amended petition within fifteen days after the rejection notice was mailed. If the notice was mailed on or before June 15, the amended petition goes to the County Assessor. If it was mailed after June 15, the amended petition goes to the County Board of Equalization, or in Maricopa and Pima Counties to the State Board of Equalization.
The Assessor must rule on all appeals no later than August 15. If the request is denied, file a Petition for Review with the Board of Equalization within twenty-five days after the Assessor's decision is mailed. Both the State and County Boards must rule no later than October 15.
The instructions also describe Tax Court appeals. You can go to Tax Court within sixty days of the mailing date of the most recent administrative decision. If you have not started the administrative process, you can go directly on or before December 15 of the valuation year.
Documents you need
- Agency Authorization form (ADOR 82130AA): required with the petition only if you name an agent to represent you.
- Recorded documentation of the ownership change: attach it if you check the box in Item 3C because ownership has changed.
- For a market sales approach: the full cash value of at least one comparable property in the same geographic area, or the sale of the property in question.
- For a cost approach: all costs to build or rebuild the residence (materials, labor, architectural fees, construction finance costs, builder's profit, etc.), plus the land value.
- For a classification appeal on a primary residence: copies of documents such as your Driver License, Voter Registration Card, and the name and address section of your last Income Tax Return, plus a Utility Bill or Motor Vehicle Registration.
- Written evidence supporting the petition; any additional document must contain the parcel number and be attached to the petition.
- For a Board of Equalization appeal (Step II): a copy of the written basis of the Assessor's decision, and a copy of the Agency Authorization form if applicable.
- For a Maricopa or Pima County appeal to the State Board of Equalization: a copy of the Assessor's original Notice of Valuation.
How to fill out 82130R
Enter the tax year filed
At the top, write the year in the FILED FOR TAX YEAR box in the upper left corner. The instructions say this entry is required.
Complete Item 1 property details
Enter the date filed, the county and either the parcel number or the account number. Both numbers appear on your Notice of Valuation.
Answer the rental and parcel questions
In Item 2A, check the box if the property is rented to someone other than a family member. In Item 2B, mark Yes or No for multiple parcels.
Enter owner and mailing details
In Item 3A, give the owner's name. In Item 3B, add a name and address only if correspondence goes elsewhere. In Item 3C, check the box if ownership has changed and attach the recorded documentation.
Identify who completed the petition
In Item 4, specify owner, agent, attorney or other, then enter the name, phone number and email address. Agents also enter their Dept. of Financial Institutions registration number and SBOE number.
State the basis of your petition
In Item 5, check Market Sales Approach, Cost Approach or Other and explain below. Give substantial information supporting your opinion of value, and attach evidence that shows the parcel number.
Copy values from the Notice of Valuation
In Item 6, enter the full cash value, limited property value, property class and assessment ratio shown on your Notice of Valuation.
Enter your opinion of value
In Item 7, enter your opinion of the full cash value, limited property value, property class and assessment ratio.
Sign and request a meeting
In Item 8, the owner or representative signs and gives a phone number and an email address if different. Check the box to request a meeting with the Assessor's staff. Leave the Assessor, Board and for-official-use areas blank.
Review, download and keep a copy
Check that the tax year, parcel number, Item 5 basis and signature are complete. Download or print the completed PDF from FillingPDF, keep a copy of everything you submit and file it as described under How to submit.
How to submit 82130R
You file Form 82130R by mail or by hand delivery to the County Assessor of the county where the property is located. The instructions call for one copy of the completed petition and tell you to keep a copy for your records and for possible further appeals.
- Mail or hand delivery (Step I): send or take the petition to the Mohave County Assessor for a Mohave County property. The form prints no street address or portal. Contact the Assessor's office for its address and office hours.
- Attachments: any additional documents must contain the parcel number and be attached to the petition for the Assessor to consider them. Attach the Agency Authorization form (ADOR 82130AA) if an agent files, and recorded documentation if you checked Item 3C.
- Meeting: to meet with the Assessor's staff, check the box under Item 8. If you cannot attend at the time and place the Assessor sets, you may submit written evidence before the meeting date.
- Board of Equalization (Step II): file the petition with the County Board of Equalization in the county where the property is located, and in Maricopa and Pima Counties with the State Board of Equalization. Include a copy of the written basis of the Assessor's decision. The SBOE rules are at http://sboe.az.gov/.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving the Tax Year Filed box in the upper left corner blank; the instructions say you must include it.
- Filing more than sixty days after the date postmarked on the Notice of Valuation.
- Leaving Item 5 without a method of valuation and substantial information supporting your opinion of value.
- Sending a market sales appeal without the full cash value of at least one comparable property in the same geographic area, or the sale of the property itself.
- Naming an agent without attaching the Agency Authorization form (ADOR 82130AA).
- Not checking Item 2A when the property is rented to someone other than a family member as defined in A.R.S. § 42-12053(A).
- Attaching evidence that does not show the parcel number; the Assessor considers only documents that contain it.
- Submitting a second petition for the same parcel; only one petition for each parcel is accepted and duplicates are returned.
- Leaving Item 8 unsigned, or omitting an issue from the petition; all issues raised must be included on it.
- Filing a Step II appeal in Maricopa or Pima County with the County Board; those counties use the State Board of Equalization.
Frequently asked questions
What is Form 82130R used for?
Form 82130R is the Residential Petition for Review of Valuation. You use it to appeal the full cash (market) value or the classification of your property shown on the Notice of Valuation, first with the County Assessor and later, if denied, with a Board of Equalization.
What is the deadline to file the residential petition for review?
File with the County Assessor within sixty days of the date postmarked on the Notice of Valuation. If the Assessor denies the request, you have twenty-five days after the decision is mailed to file with the Board of Equalization.
Can someone else file Form 82130R for me?
Yes. You may name an agent to represent you. The agent must attach the Agency Authorization form (ADOR 82130AA) to the petition and, in Item 4, enter the Dept. of Financial Institutions registration number and the SBOE number.
What evidence do I need for a Mohave County property tax appeal?
It depends on your basis in Item 5. A market sales appeal needs at least one comparable property's full cash value or the sale of your property. A cost appeal needs all building costs plus land value. A classification appeal needs residency documents.
Can my property value go up if I file this petition?
Possibly. The form states that the evidence contained in the appeal could be the basis for either increasing or decreasing the valuation, or for changing the classification. Consider this before you file.
What if the Assessor rejects my petition?
You may file an amended petition within fifteen days after the rejection notice was mailed. If it was mailed on or before June 15, file with the County Assessor. If mailed after June 15, file with the County Board of Equalization, or the State Board in Maricopa and Pima Counties.
Can I meet with the Assessor's staff about my petition?
Yes. Check the box in Item 8 to request a meeting. If you cannot attend at the time and place the Assessor sets, you may send written evidence before the date of the meeting. All issues must still be included on the petition.
Can I fill out Form 82130R online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the petition: you mail or hand deliver it to the County Assessor yourself.
Ready to fill out 82130R?
Fill out 82130R now