Tax officers may accept electronic responses to proposed property tax corrections, and in these disputes may send related messages electronically, but notices that the law requires by certified mail must still go by certified mail.
Official title: property tax errors; electronic communications
- September 12, 2026
What changes
BeforeThe text does not show an electronic option for a taxpayer's response to a tax officer's notice of proposed correction of a property tax error.
NowA tax officer may accept a taxpayer's electronic response to a notice of proposed correction. If the taxpayer chooses to respond electronically, the tax officer must acknowledge receipt and may send related communications electronically.
BeforeIf a tax officer accepted an electronic notice of claim from a taxpayer, the tax officer had to send an electronic acknowledgment of receipt.
NowA tax officer may accept an electronic notice of claim. If the taxpayer chooses to file it electronically, the tax officer must provide an acknowledgment or response of receipt and may send related communications electronically.
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NowElectronic communication does not replace certified mail where the law requires it. This includes the tax officer's notice after a failed meeting in a proposed-correction dispute and the certified mail copy of a petition in a claim dispute.
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NowThe same deadlines and procedures that apply to written communications in these disputes also apply to electronic ones.
Who it affects
- Property taxpayers who receive a notice of proposed correction or file a claim about a property tax error
- County assessors, the Arizona Department of Revenue and county boards of supervisors acting as tax officers
What you need to do
Nothing. Taxpayers may choose to respond or file electronically if the tax officer accepts it, but they must still meet the same deadlines.
What the law doesn't answer
- How electronic responses or claims must be sent, such as by email or an online portal
- Whether any tax officer must offer an electronic option, since accepting it is a choice
- Which communications count as "related communications" that may be sent electronically
- Whether a taxpayer who starts electronically can later switch back to paper
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.