Although the deadline for appealing your tax year 2013 valuation to the Assessor has passed, there is still an opportunity to challenge your valuation. Appeals for tax year 2013 may be filed directly to the Arizona Tax Court on or before December 15, 2012. Potential claims for overvaluation may be supported by a current appraisal, recent comparable sales or based upon the income generated from the property. If you believe your property has been overvalued for tax year 2012 (values can be found on your County Assessor’s website), please contact Evan Bolick at ebolick@roselawgroup.com or 480-291-0741 to discuss a potential claim for overvaluation.