Arizona Petition and Notice of Small Claims Property Tax Appeal is a legal document filed with the County Assessor's office in Arizona by a property owner who wishes to contest his/her property taxes. The petition is used to challenge the assessed value of a property, the tax rate, or other issues in regard to the property tax. The Notice of Small Claims Property Tax Appeal is a notification of the appeal sent to the County Assessor and any other parties involved. There are two types of Arizona Petition and Notice of Small Claims Property Tax Appeal: 1) Formal Petitions, and 2) Informal Petitions. Formal Petitions require a judge to make a decision in the case, while Informal Petitions are usually heard by an administrative law judge. The filing fee for a Formal Petition is typically higher than for an Informal Petition.