The Taxpayer Notice of Claim – Real Property (DOR 82179B) is the form an owner uses to notify a Tax Officer that an error has been found in the assessment of their property. The Mohave County Assessor publishes this revision, and it is one of the Mohave County property tax forms an owner may need when an assessment looks wrong. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published at the Mohave County website, and the claim is filed with the Tax Officer who has jurisdiction over the error.
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What is DOR 82179B?
The Taxpayer Notice of Claim – Real Property (DOR 82179B) is the form an owner uses to notify a Tax Officer that an error has been discovered in the assessment of their property. It is completed under A.R.S. § 42-16254, and "errors" are defined in A.R.S. § 42-16251.
The form names three possible Tax Officers, and you mark the one that has jurisdiction over your claim:
- the County Assessor, for property the Assessor values, such as land, residential and commercial property;
- the Department of Revenue, for property it values, such as mines, utilities and railroads;
- the County Board of Supervisors, for errors in the imposition of a tax rate.
On the form you identify the parcel, give the property address or legal description, show the owner and mailing details, and set out the basis for the claim in a From (Currently) / To (Proposed Correction) table for the current tax year and up to three prior years. You then sign a notice that an error has occurred in the assessment of the parcel.
The Tax Officer may consent to or dispute the claim within 60 days after receiving it. Several related forms are named in the instructions: the Taxpayer Notice of Claim Multiple Parcel form (82179BB), the Petition for Review of Taxpayer Notice of Claim (ADOR 82179C-1) used if no agreement is reached, and the Agency Authorization form (ADOR 82130AA) for owners represented by a Property Tax Agent.
Who needs to file DOR 82179B?
Owners of real property who have discovered an error in the assessment of their property use this form to notify the Tax Officer. The form is addressed to the taxpayer or owner, and item 6 shows it may be completed by an owner, an agent or an attorney; item 7 is signed by the owner or a representative.
Conditions in the instructions:
- Property valued by the Assessor (land, residential, commercial and similar): file with the County Assessor of the county where the property is located.
- Property valued by the Department of Revenue (mines, utilities, railroads and similar): file with the Department's Property Tax Unit, not the county.
- Tax rate errors: file with the Board of Supervisors of the county where the property is located.
- Represented owners: if a Property Tax Agent represents you, include a current Agency Authorization form (ADOR 82130AA).
- More than one parcel: check the box on item 2 and attach the Taxpayer Notice of Claim Multiple Parcel form (82179BB).
If a specific error of fact, not previously known, was not addressed in a prior administrative appeal, the instructions say an appeal may be brought under A.R.S. § 42-16255.
When to file DOR 82179B
File the form when you discover an error in the assessment of your property; the form prints no separate filing deadline. After the Tax Officer receives it, the Tax Officer may consent to or dispute the claimed error within 60 days.
If the Tax Officer does not respond in writing within 60 days, the instructions treat that as consent. You must then file a written demand with the Board of Supervisors of the county where the property is located, with proof of the date the Notice of Claim was filed and of the Tax Officer's failure to dispute it within the 60 days; a certified mail receipt proves the mailing date.
If a meeting with the Tax Officer ends without agreement on all or part of the claim, you may file a Petition for Review (ADOR 82179C-1) within 90 days after the date of the meeting, or the right is barred.
Documents you need
- Documentation of the primary residence, only if the claim concerns the classification of your primary residence: copies of a driver's license, motor vehicle registration, voter registration card, utility bill, or a portion of your last income tax return (name and address section only).
- Agency Authorization form (ADOR 82130AA), current, only if a Property Tax Agent represents you.
- Taxpayer Notice of Claim Multiple Parcel form (82179BB), only if you check the multiple parcel box on item 2.
- Centrally Valued Property Disclosure/Representation Authorization Form (ADOR 285P) or General Disclosure/Representation Authorization Form (ADOR 285), included with your claim if you wish to designate a person for property valued by the Department of Revenue.
- Evidence supporting the claim, if it is not described on the form; item 7 states that the error description and evidence are provided on the form or attached.
How to fill out DOR 82179B
Mark the Tax Officer you file with
At the top, check County Assessor, Department of Revenue or County Board of Supervisors, depending on who values the property or whether the error concerns a tax rate. The form also has lines for the date filed and, if mailed, the certified number.
Enter county and parcel details
Item 1: enter the county, the parcel ID or the account number.
Flag a multiple parcel claim
Item 2: check the box if the claim covers more than one parcel, and attach the Taxpayer Notice of Claim Multiple Parcel form (82179BB).
Describe the property
Item 3: enter the property address or its legal description.
Enter owner and mailing details
Item 4A: the owner's name and address as shown on the tax roll. Item 4B: where the decision should be mailed; check the box if you want to update the mailing address on record.
Complete the current-year claim
Item 5: in the Current Year row, enter the tax year and, under FROM (Currently) and TO (Proposed Correction), the land, improvements (IMPS), property class, LPV assessment ratio, FCV and LPV values.
Add prior-year corrections if needed
Item 5 also has rows for One Year Prior, Two Years Prior and Three Years Prior. Fill the rows for each year in which you claim the error.
Identify who completed the form
Item 6: enter the name, address and phone number of the owner, agent or attorney completing it.
Sign the notice and add agent details
Item 7: the owner or representative signs and gives an email address and phone number. Agents only: enter the Department of Financial Institutions registration number and SBOE number, and include the Agency Authorization Form 82130AA as the form directs.
Leave the official-use areas blank
Do not write in the Date Received box or in the section below the line marked for the Tax Officer's use, which holds the consent, dispute and meeting notice.
Review, download and attach documents
Check every item, then download or print the completed PDF from FillingPDF. Attach the documents that apply to your claim, keep a copy, and file it as described under How to submit.
How to submit DOR 82179B
A copy of the completed form must be filed with the Tax Officer that has jurisdiction over the error, either in person, electronically or by certified mail.
- County Assessor: for property the Assessor values, file with the County Assessor of the county where the property is located. The form gives no address or electronic portal of its own.
- Department of Revenue: for property it values, file with the Department's Property Tax Unit, 1600 West Monroe, Division 13, Phoenix AZ 85007-2650.
- Board of Supervisors: for errors about a tax rate, file with the Board of Supervisors of the county where the property is located.
If you mail the claim, send it by certified mail and enter the certified number on the form; the certified mail receipt is proof of the mail date. Keep a copy of everything you submit as a permanent record. If a Petition for Review (ADOR 82179C-1) is needed later, send a copy bearing your original signature to the Tax Officer by certified mail. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing with the wrong Tax Officer, such as sending a claim about Department of Revenue-valued property to the County Assessor or a tax rate error to the Assessor instead of the Board of Supervisors.
- Filing a primary residence classification claim without documentation such as a driver's license, motor vehicle registration, voter registration card, utility bill or part of your last income tax return.
- Having a Property Tax Agent file for you without including a current Agency Authorization form (ADOR 82130AA).
- Covering several parcels on one form without checking item 2 and attaching the Multiple Parcel form (82179BB).
- Mailing the claim without certified mail, which leaves no proof of the mail date if the Tax Officer does not respond within 60 days.
- Not keeping a copy of everything submitted; the instructions say to keep it as a permanent record.
- Waiting more than 90 days after the meeting to file the Petition for Review (ADOR 82179C-1), after which the right is barred.
- Sending the Petition for Review to the Tax Officer without your original signature or not by certified mail.
Frequently asked questions
What is the Taxpayer Notice of Claim – Real Property?
It is form DOR 82179B, which an owner uses to notify a Tax Officer that an error has been discovered in the assessment of their property. It is filed under A.R.S. § 42-16254, and the Tax Officer may consent to or dispute the claim within 60 days after receiving it.
Where do I file a notice of claim for Mohave County property tax errors?
For property the Assessor values, file with the County Assessor of the county where the property is located, here Mohave County if the parcel is there. Property valued by the Department of Revenue goes to the Department, and tax rate errors go to the Board of Supervisors.
Can I fill out Form DOR 82179B online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim; you file a copy with the Tax Officer in person, electronically or by certified mail.
What happens if the Tax Officer does not answer my claim?
If the Tax Officer does not respond in writing within 60 days, that counts as consent. You then file a written demand with the Board of Supervisors, supported by proof of the filing date and the missed 60-day period; a certified mail receipt proves the mail date.
What if the Tax Officer disputes my claim?
The Tax Officer must notify you in writing within 60 days of the basis for the dispute and of a meeting time and place. If you still disagree afterward, file a Petition for Review (ADOR 82179C-1) within 90 days after the meeting or it is barred.
What documents do I need to attach for a primary residence claim?
If your claim concerns the classification of your primary residence, attach documentation such as a driver's license, motor vehicle registration, voter registration card, utility bill, or the name and address section of your last income tax return.
Can I claim errors on more than one parcel?
Yes. Check the box on item 2 and attach the Taxpayer Notice of Claim Multiple Parcel form (82179BB). The 82179B form itself identifies a single parcel ID or account number in item 1.
Can an agent file the notice of claim for me?
Yes. Item 6 allows the form to be completed by an owner, agent or attorney. If you are represented by a Property Tax Agent, include a current Agency Authorization form (ADOR 82130AA) with your claim.
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