Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Arizona, property tax is primarily administered at the county level by the County Assessor's Office. The tax is based on the assessed value of both real (land and buildings) and personal (business equipment and assets) property. The funds collected from property taxes are used to support local services such as public schools, law enforcement, fire protection, and infrastructure maintenance. Property owners in Arizona have the right to appeal the assessed value of their property if they believe it is incorrect. This appeal must be filed with the County Assessor's Office, typically within a specified period after receiving the valuation notice. The appeal process may involve an administrative review and, if necessary, a hearing before the County Board of Equalization or the State Board of Equalization. If the property owner is still dissatisfied with the outcome, they may take the case to court. It is important for property owners to be aware of the deadlines and procedures for filing an appeal in their specific county.