What is the process for appealing a tax assessment in Arizona?

The process for appealing a tax assessment in Arizona involves several steps. Initially, a taxpayer must first review the assessment notice issued by the Arizona Department of Revenue and understand the basis for the assessment. If a taxpayer believes there has been an error or discrepancy, they can initiate an appeal. The first step in the appeal process is to file a written protest with the Arizona Department of Revenue. This protest must be submitted within the specified timeframe, generally within thirty days from the date the assessment notice was mailed. The protest should include relevant information and documentation that support the taxpayer’s position, including any evidence that may cast doubt on the department's assessment. Once the protest is submitted, the Arizona Department of Revenue will conduct a review. This review may involve an informal conference where the taxpayer can present their case. The Department may reach a decision based on the information provided during this review. If the taxpayer disagrees with the decision made by the Arizona Department of Revenue, they have the option to appeal to the Arizona State Board of Equalization. This appeal must be filed within the timeframe set by the Board. The Board will hold a hearing where both the taxpayer and the Department can present their arguments. The Board will then issue a decision, which can also be subject to further appeal in Arizona Superior Court if needed. Throughout this process, it is essential for taxpayers to remain aware of deadlines and procedural requirements. For detailed information on filing procedures, documentation, and specific timelines, it is advisable to consult the Arizona Department of Revenue's official website. The website provides the most current guidance and contact information should additional assistance be needed.