Frequently Asked Questions


Find answers to the a list of common questions other users have asked. You can filter the results to a particular category or properties and services using the Filter by Category option below, and further refine your search useing the FAQ Search box.


Business property


Personal property is defined as property that is not real estate. Taxable personal property includes property used for commercial, industrial, agricultural purposes and manufactured housing. Personal property is movable but may be attached to real estate. Personal property that is attached to real estate usually can be removed without causing damage to either the property from which it is removed or to the personal property itself. Property taxes in Arizona are imposed on both real and personal property.
"Ad valorem" is Latin for "according to value"-The basis for an ad valorem tax is the value of the real or personal property.
Full Cash Value (FCV) is the depreciated value of your property, or more technically defined as the current replacement cost new less depreciation of your property.
Real property is the rights, benefits and interests in the ownership of real estate, which includes land, buildings and other improvements located on the land.
The Legal Class is a statutory category that is used to classify property based on the use of the property. This classification determines the assessment ratio for your valuation.
Personal property is valued through the cost approach to value. Based on original cost and age of all personal property in your possession as of December 31st of the prior year, the County Assessor will calculate the current replacement cost new less depreciation (Full Cash Value) of each item. The Assessed Value is based on the Full Cash Value, and the assessment ratio for the legal class of the property. The tax rates for the county and local governmental jurisdictions in which the business operates are applied to the Assessed value. The formulas for calculating Full Cash Value and Assessed Value are:
  • Full Cash Value = Original Cost multiplied by Valuation Factor (AZDOR Personal Property Manual, Chapter 10)
  • Assessed Value = Full Cash Value multiplied by Assessment Ratio (varies per Legal Class of property per ARS Title 42, Chapter 15, Article 1. For example: 10% for class 3, residential, 20% for 1 & 2P, Commercial (adjustable by year) and 16% for class 2R vacant land)
The Assessed Value divided by 100, times the tax rate (set in August of each year) determines property tax billed in September. The County Treasurer bills, collects and distributes the property taxes. Note: to compute taxes for Business Personal Property:
  1. Compute the FCV using the reported costs and the Tools on the Website.
  2. Subtract the statutory exemption, if applicable.
  3. Calculate the Assessed Value: Multiply the remaining FCV and the assessment Ratio of the properties legal class.
First time reporting should be completed using our self-report form located on our website. Once you have reported your assets, an account number will be assigned to your business. You will receive a preprinted statement the following year.
The statement is not a tax bill; it is the annual reporting form for your business to submit changes on your account, (i.e. additions or deletions to equipment, name and address changes). The form is annually due back to the Assessor's Office no later than April 1.

Business personal property deals with the physical assets used in the operation of the business. Verify the information on the form is correct; make changes to the assets on the back of the statement or attach a complete asset list to the statement.

Include the following information: asset description, acquisition year, acquisition cost, any freight, installation, special support, special wiring, special plumbing, and sales tax paid.

To add or delete equipment from your return, use the back side of the form (section 4). When adding equipment, list the total acquisition cost under the appropriate schedule column and the year acquired at the far left of that row in the additions section.

When deleting equipment, list the costs by acquisition year in the deletions section. You must verify that the acquisition year you are deleting is preprinted on the front of the form; if not, deletion will not be considered.

Equipment is qualified if this is the first time it is being assessed in Arizona. Used equipment which has been previously assessed is generally not qualified. Please contact us if there are any questions with regards to previously assessed equipment.
Complete section 1 on the front of the form to identify any changes to the business name, mailing address, or location address.
No, with minor exception, inventory for sale is not taxable in Arizona.

You must submit a written request with the account number to receive a duplicate form.

Fax your request to (602) 506-7335 or email Asr-bpp-pubasst@maricopa.gov. Duplicate forms may be sent as an email attachment, faxed, or mailed. If you are a tax agent, an agency authorization form is required when requesting the duplicate form.

Your return must be postmarked no later than April 1 by the United States Postal Service or certified mail only. Internal company owned postal meters are not accepted as valid postmarks.
Inform us by writing on any open space on the front of the statement or attach a separate letter with your account number, the date your business closed, and what happened with your equipment. You may also notify us at any time of a business closure by emailing Asr-bpp-pubasst@maricopa.gov with the information above.
The Assessor's Office mails out Valuation Notices in July/August. The Valuation Notice will identify your Full Cash Value, Assessed Value and appeal deadlines.
By statute, you have 30 days from the notices mailing date to file a petition for review of valuation, (DOR form 82530). The Assessor's Office has 20 days to respond to your petition. If the disputed value has not been settled by that time, you may file with the Arizona State Board of Equalization within 20 days of the Assessor's decision mailing date.
The first $50,000 in full cash Value is exempt from taxation for class 1 and 2.P agricultural properties. This exemption amount is determined annually by the Arizona Department of Revenue per A.R.S.§ 42-11127(C). Note: the Statutory Exemption is $185,811 in 2020.
The 'Exemption' applies only once throughout the state for each legal Business entity. Businesses with multiple accounts' having a combined total Full Cash Value less than the determined limit, then all accounts receive the 'Exemption'. Otherwise the "exemption" would only apply to accounts up to the limit, any remaining accounts in the multiple would not receive the exemption.
The valuation notice details show if the account received the exemption. It is displayed under the header Exemption Maricopa. You can also lookup the same data on our website
By statute, the tax on business personal property is a debt against the owner. Typically, the leasing company will pay the taxes and issue their own billing to the lessee for reimbursement. Please review your lease agreement for details.
No. The Counties are solely responsible to value and to collect the Personal Property Taxes for the equipment. Separately, the Arizona Department of Revenue charges "Sales Tax", (technically labeled "Transaction Privilege Tax"). The Arizona Department of Revenue charges these taxes on every invoice your leasing company bills to customers in Arizona.
The best way to report any equipment that has been previously assessed by another business entity is to maintain the historical acquisition cost and dates. By reporting the historical information, you will maintain the depreciation already applied to the assets.

Canvass


The Assessor’s Office periodically reviews the accuracy of our property records to ensure all properties are fairly and equitably valued. The Assessor’s Office utilizes technology to compare recent and older street and aerial photography to find unreported changes to property. Upon finding changes that increase or decrease the Full Cash Value equal to or greater than 15%, the Assessor’s Office will send a letter to the owner reporting the livable and non-livable square footage of the property before and after this canvassing process. The letter will also include information about Rule B and what appeal rights the owner has if they wish to challenge the accuracy of our data update.
The County has 1.2 million properties and we have been unable to review this section of properties for the last several years. Our office is always striving to ensure the most accurate property records possible and this review process is an example of using new processes and techniques to make that possible.
Although you may have not made changes since you owned the property, the prior owners may have made changes that we were unaware of. Due to our county's size and the limited number of staff, we are not able to review every parcel annually.
The Assessor's office re-values your property each year based on the sales market and the improvements on the parcel. Due to the records on your property not being updated for several years, we have recently been able to review your area and make the necessary changes to bring our records up to date.
We have aerial photographs and measuring tools available on our computers. The image quality used is specifically designed to allow a complete and accurate review in the office.
If calling on a letter issued in 2017, it will be for the 2019 tax year. If calling on a letter from 2018, it will be for the 2020 tax year.
The Assessor's office is required to locate, identify, and classify all properties in Maricopa County. Part of this requirement is to assure properties are accurately listed in order for each property to pay their fair portion of the property taxes needed to provide services.

Per Arizona law, the Rule B calculation sets the limited property value at the level or percentage of the full cash value that is comparable to other properties of the same or similar use or classification. If a property was partially or fully omitted from the rolls and/or changes were made to a property, the LPV will be set to the average of that property class (AZ Statute 42-13302). For example, in 2018 tax year, the average LPV was 74% of FCV for primary residences. Therefore, if your primary residence qualified for a B rule, the LPV should be 74% of the FCV.

The Rule B calculation is required when the change in the full cash value of a property is equal to or greater than 15% due to permitted construction or a canvass that recognized a change to improvements on a parcel. It is also used to calculate the LPV for new parcels due to splits and consolidations.

For more information on our B rule policy, please view the Rule B Calculation- Revised (PDF) document.

There is a short video on the Maricopa County Assessor's website that can help explain how a value is formed on a property. The Assessor's office re-values your property each year based on the sales market and the improvements on the parcel.


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The Assessor's office re-values your property each year based on the sales market and the improvements on the parcel

If the room is heated and cooled with the rest of the property it is considered an addition. If there is a wall unit (A/C unit) it will still be counted as an addition but a lower quality classification will be given. Arizona rooms are given a lower quality than an average addition.

Common area


Common areas consist of improved or unimproved real property which is intended for the use of owners and residents of a residential subdivision or development and invited guests of the owners or residents and include common beautification areas and common areas used as an airport (A.R.S. §42-13402).
Common elements of a condominium, as defined in section 33-1202 and golf courses, as defined in section A.R.S.§42-13151(A.R.S. §42-13402).
You must submit two forms, the Residential Common Area Valuation Checklist and the DOR Request to Combine Common Area Parcel Numbers form should be submitted together (A.R.S. §42-13404).
No. The parcels must be owned by a non- profit homeowners' association, community association, or corporation and must be deeded to the association or corporation (A.R.S. § 42-13402).
Yes, but you will receive a tax bill for each individual parcel.
Values for common areas shall be made on the assumption that no other property use is possible by locating and identifying these parcels on your recorded plat map (A.R.S. §42-13403).
As a condition for valuation, the subdivider of a residential subdivision or the community or homeowners' association who owns the common area shall record a deed restriction with the county recorder and file a copy of the restriction with the county assessor restricting the property to use as a common area (A.R.S. §42-13404).
Forms received by June 30th of the current tax year will have the consolidation of common area parcels applied to the current tax year. Forms received after June 30th, will have the consolidation of common area parcels applied to the following tax year.

You can send your request in writing to our office located at:

MARICOPA COUNTY ASSESSOR
ATTN: COMMON AREA
301 W Jefferson St Phoenix, AZ 85003

Once received, please allow 2-4 weeks for these changes to reflect on our website.

Corrections


Our public assistance team tries typically responds within two business days but may take longer during busy periods.
Use the "Contact Us" form and select the website feedback/issue option.

If you file an administrative action via a Notice of Claim (ARS § 42-16254) or if the Assessor's Office files an administrative action via a Notice of Proposed Correction (§ 42-16252), you may be eligible for refunds for up to three prior tax years. This process, called a resolution, requires approval by various agencies before it can be completed and normally takes several weeks to complete.

The Maricopa County Treasurer's Office will notify you by letter after they receive notification from the Assessor to make the change. If you are not the owner of record for the current year or the other years you may receive a refund, you personally will not be eligible. The tax refund is sent to the person or entity on record as paying the property taxes.

If you believe there is a factual error in our records, we will have an appraiser recheck your property within a few weeks. The appraiser may or may not contact you directly depending upon the issue.

If the error would cause an increase in the assessment, in most instances the correction will be made to the next tax year. If the correction would result in a decrease in the assessment, we will correct the current assessment roll and up to the previous three tax years if the error is determined to exist for any or all of those years.

Data


Aerial photos are typically flown by the chosen vendor between mid-September and early December depending on that year's coverage extents and weather. Specific flight date information for our maps can be found on the layers tab under Aerial Flight Dates. Please note: the actual flight dates are the calendar year before the photography is made available via the maps; for example, the 2019 aerials were taken in late 2018.


Exact flight date layer on 2019 Aerials.


Approximate flight date later on 2019 Aerials.

If standard searching doesn’t meet your data needs, please visit our Reports and Data Sales pages for information on acquiring Assessor data in bulk.

Regular data users may want to ask their organization's Information Technology staff to arrange access to our Application Programming Interface (API) for GETs from the Assessor's public-facing database to use in other applications.

Light Detection and Ranging (LiDAR) data is not universally available for all areas of Maricopa County, and currently most of the County-led demand for LiDAR data stems from Flood Control or other very specific applications and not for appraisal. Any County LiDAR datasets that may be available to the general public are available from the Geographic Information Officer .

Our Maps site is useful for creating a mailing list of parcel owners within a defined distance (radius) from a point of interest. First, create a buffer around the point or parcel of interest. Then, in the results dialog, select the three dots in the upper right and the Export to CSV File option to retrieve a delimited file for your mailing list.

All Parcel Details pages include links to available maps, though not all parcels exist within areas that have published static maps. Map types available on Parcel Details pages most often include quarter-quarter-section views of parcel geometry.

For custom maps, use our Maps site to either print a map view to a PDF file, or you may screenshot an area of interest for inclusion in other documents.

District tax


Special taxing districts, often referred to as special districts, are usually created to fill a need and to enable the provision of services in an area that might otherwise be limited from receiving those services for various reasons.

The formation of a special taxing district creates a funding stream to pay for the desired or needed services by placing the responsibility on those who benefit from that service. (Arizona State Senate Issue Brief, November, 2014).

All current and past tax rates and tax levies back to 2000 can be viewed online.

This is a six-digit code used to designate which taxing districts your property is located in. These include the elementary school district, city/town/unincorporated Maricopa County, as well as any other special taxing district.

  • First two digits – elementary or unified school district
  • Second two digits – Municipality (city/town/county)
  • Third two digits – Identifies special taxing districts
Each school district has its own jurisdictional boundary. They frequently create their boundaries independent from each other to meet the service demand from the owners and properties they serve. School district boundaries often will not align with municipal boundaries and will have different names. In some cases, school districts were created long before a city was incorporated.
Please call us at 602-506-3406 or contact the district directly.
We review properties every year for districts and correct any discrepancies or boundary changes submitted by the districts. Occasionally, a district that had not previously assessed taxes to properties will begin for the current tax year. Tax bills will only reflect districts that levy a tax.

Taxes for special districts can change annually like any other jurisdictions. There may be instances where the district has been recently created and a new tax which not previously applied has been added to the parcels in the boundary.

Each of the special districts have a governing board and practice that could change the tax rate which cause an increase in your taxes.

The East Valley Institute of Technology (EVIT) and Western Maricopa Education Center (West-MEC) are districts affiliated with existing school districts that provide technical trades education. EVIT is affiliated with Chandler Unified, Fountain Hills Unified, Gilbert Unified, Kyrene Elementary, Mesa Unified, Queen Creek Unified, Scottsdale Unified, Tempe Union, and Higley Unified School Districts.

West-Mec is affiliated with Arlington ESD, Avondale ESD, Buckeye ESD, Cartwright ESD, Deer Valley USD, Dysart USD, Fowler ESD, Glendale ESD, Liberty ESD, Litchfield ESD, Littleton ESD, Palo Verde ESD, Paradise Valley USD, Pendergast ESD, Peoria USD, Saddle Mountain USD, Tolleson ESD, Union ESD, Washington ESD, Wickenburg USD, Agua Fria Union High School District, Buckeye Union High School District, Glendale Union High School District, and Tolleson Union High School District.

These are districts that encompass all parcels located within Maricopa County. They include: Flood Control District, Central Arizona Water Conservation District, Fire District Assistance, Library District, and the Maricopa Special Health Care District.
Visit the Maricopa County Treasurer’s Office website, type in your Assessor's Parcel Number (APN), and click on your tax bill to find districts or jurisdictions taxing your property with a comparison to last year's taxation.

Legal class


The Assessor's Office checks to make sure that the State Aid to Education Property Tax Credit, known as the Homeowner Rebate, is applied to qualified properties.

When we have reason to believe a property that is currently classified as a primary residence is a secondary residence or a rental property, we mail a letter asking the property owner why the property should remain classified as a primary residence.

If the owner fails to respond within 30 days, we mail a final notice to request the information. If the owner fails to respond within 15 days, the property is automatically reclassified as a Class 4 property, which cannot receive the tax credit, and send a letter notifying the owner of the change. In addition, we notify the Maricopa County Treasurer's Office which will assess a civil penalty against the property owner that is equal to the amount of the State Aid to Education Property Tax Credit given to the property in the prior year.

The property owner may appeal this decision within 30 days to the Maricopa County Board of Supervisors. In determining the reclassification of a property as a primary residence, the Assessor's Office requires documentation that verifies the time of residency

Acceptable documentation includes:

  • Driver's license
  • Voter registration
  • Copy of income tax return (only name and address section) and motor vehicle registration

We review documentation to establish the dates of residency. For example, we use the issue date of the driver's license with the property address to determine the year or years the reclassification is applicable.

Generally, the date of issuance of the license is adequate proof of residency for that time period. However, with the recent change in the federal travel identification rules, new driver's licenses are being issued. These newly issued licenses do not verify residency for prior years; therefore, additional documentation must be submitted.

Mobile homes


When a mobile or manufactured home (MH) is affixed to real estate, the MH unit still follows the personal property depreciation rate set by the Department of Revenue. The MH value is listed as a cost object with the original Factory List Price (FLP) as the baseline.

Here’s an example using a two-year-old double wide MH on a parcel with $24,000 in yard improvements (such as sheds and other fixtures) and a modeled land value of $45,000. FLP less depreciation is added to the land and yard improvements for the total parcel value.

Mobile homes that are not affixed as real property are valued based on their factory list price, depreciation, and guidelines from the Arizona Department of Revenue.

Please contact the Maricopa County Treasurer for all questions regarding taxes or online at their website.
Please contact Development Services for zoning information.
In addition to the 504 property tax clearance you will need to contact Maricopa County Central Permits for additional permit information.
This permit is required by the Assessor's office prior to moving a mobile/manufactured home to insure taxes are paid and to update our records of the new location and/or the new owner information pursuant to A.R.S. § 42-19107 and § 42-19155 .
The fund was established and is maintained by the State of Arizona to assist tenants who live in Mobile Home Parks with the cost of relocating their mobile/manufactured home due to a change in the use of land which is rented by the tenant. For additional information regarding the mobile home relocation fund please refer to the Arizona Revised Statutes § 33-1476.01 , § 33-1476.02 , § 33-1476.03 , § 33-1476.04 .
The serial number or VIN is located on the top left hand corner of your title. If you do not have a copy of your title, contact the Motor Vehicle Department to obtain a duplicate.
You should contact the Assessor's office upon selling or purchasing a mobile/manufactured home. Be sure to have the new owner's full name and proper mailing address to update the account. You must also contact the AZ MVD to update their records.
To update your owner/mailing information, you will need to complete the Mobile Home New Owner/New Mailing Address Change form. The form is located on the webpage or call the office to request one mailed to you.
If you own a mobile/manufactured home and you are not receiving a valuation notice, please contact the Assessor's office.
If your home is on the personal property tax roll the appeal must be filed with the County Assessor within 30 calendar days of the mailing of the valuation notice. If your home is affixed an appeal must be filed with the Assessor's office within 60 calendar days from the mailing of your real property notice of value.

Org exemptions


Between the first Monday in January and March 1st of the current tax year.
Filing after March 1st is considered a waiver of exemption (A.R.S. §42-11153). The Redemption of Waiver window is between March 2nd and September 30th of the current tax year. All organizations may file a Tax Exemption Claim Form with a Redemption of Waiver Form if the property was owned and operated by the non- profit between January 1st and March 1st of the current tax year.
No back taxes can be due or payable prior to the petition for Redemption of Waiver form being submitted. If you are entitled to an exemption after review, the amounts may be refunded or abated (A.R.S.§42-11153).
You may receive a tax bill if we do not receive a claim, waiver or any additional evidence requested by the Assessor before June 30th of the current tax year.
It may take 8-12 weeks for a decision to be rendered after the release of the tax bills for the current tax year. Pay the taxes owed; if it is determined that you are entitled to an exemption, the taxable amounts paid may refunded or abated. Call the Maricopa County Treasurer’s Office at 602.506.8511 for more information.
The last day to file is September 30th of the current tax year.
Please make sure to complete your new or renewal claim for exemption in its entirety and attach all supporting documentation.
Unless the Assessor determines that you are exempt from filing subsequent tax claims for exemption in accordance with A.R.S.§42-11153, you must furnish evidence each year for exemption consideration. We are not permitted to review prior year claims for exemption nor make any assumptions as to the reason(s) the organization is filing for an exemption (CONRAD et al. v. MARICOPA COUNTY, 40 Ariz. 390, 12 P.2d 613).

Other


The Assessor’s Office does not conduct surveys nor recommend surveyors. You may wish to contact a local surveying firm.

The Assessor's Office does not require or maintain blueprints for single-family residences. Our sketches define the sizes and shapes of areas of separate appraisal interest such as livable and non-livable areas, additions, outbuildings, carports, garages, hangars, pole barns, stables, sports courts, and other unique features that affect a parcel's value.

No, the sale price is public record from the affidavit of sale recorded with the Maricopa County Recorder's Office. It is our legal responsibility to value all properties in Maricopa County, and the sale price is vital part of that. It is also the legal right of a property owner to appeal their assessed valuation, and the sale price is a valuable resource for the appeal.
The property address, or the situs address, is not typically assigned to vacant land. If this is the case, you will want to contact the municipality in which the property is located and request a situs address. The municipality will contact the Assessor's Office with the new situs address, and we will update our records accordingly.
The State of Arizona has exemptions for widows, widowers, and disabled persons. Visit the Property Exemptions FAQ page for more information, or call us at 602-506-3406 to speak to someone who can assist you.
If the property is held in joint tenancy with right of survivorship or as community property with right of survivorship, you can record a copy of the death certificate or a notice of death at the Recorder's Office along with the legal description. The name will be removed once the recorded document is forwarded to our office from the Recorder's Office. Recording the death certificate will not remove the decedent's name from a trust.

Ownership


The Assessor receives well over 100,000 documents from the Recorder's Office each year, however you can expect that an ordinary house on a subdivision lot purchase could take 4-8 weeks after recording before the change displays on the web site. Purchases outside of a subdivision (with metes & bounds legal descriptions or splits of property) may take longer. The Assessor's Parcel Number (APN) of the property should be included in the legal description on the recorded deed.

Personal efile


No special software is required. We use Microsoft Excel to sort and organize data; any program that can be converted into an Excel spreadsheet is acceptable.
There are a few reasons why a number will not be accepted by our website:
  • Single accounts that are part of a multiple or a leasing company must be uploaded together as the multiple or leasing number (not each single commercial account number). Commercial is the default account type; this field has a drop-down box that must be switched to the correct option.
  • Single commercial accounts with a number shorter than seven digits must include enough leading zeroes to fill the number to seven digits.
  • The commercial account should not begin with the letter C; enter only the seven-digit number.
  • The account must be a current active account in our database. If you are referencing an old account that you did not receive a current year business property statement for, that account may have been deleted from the current tax year.

The site was designed to open more data fields after each validation step. The new fields may not be displayed in the window for your browser.

Try scrolling down; the next data field should be a comment box and below that a box to drag and drop your file to.

Our e-filing portal is an upload site. We do not post confidential cost detail of accounts online. We require a complete asset listing to be uploaded so our appraisers can process your return.
Please try your upload again. In some incidences, the problem may be from security policies within your own computer system. If you are unable to upload your files, email them to asr-mh-pubasst@maricopa.gov.
You will receive a confirmation email that will list the names of all files you submitted.
The complete asset listing is an annual filing requirement with our e-filing system. This ensures that all assets are expediently valued fairly and equitably and reduces the need to separate additions from deletions.

Property exemptions


You must file your application between January 1-March 1 of the current calendar year. The application can be notarized and submitted to our office via mail, email, or fax, or in-person at any of our offices:

Downtown Phoenix
301 W Jefferson
3rd Ave & Jefferson
Suite 120

Southeast Mesa Complex
222 E Javelina Ave #2300
Mesa, AZ
Tuesday & Wednesday
602-506-7972
By Appointment Only

P.O.R.A. (SCWest)
13815 W Camino Del Sol
623-584-4288

Sun City CAN
10195 W Coggins Dr
623-933-7530
By Appointment Only

Disabled Person:

Medical certification from a licensed physician on form ADOR 82514B .

Widows and Widowers:

Copy of spouse's Death Certificate.

Note: The applicant and spouse must have been Arizona residents at time of spouse's death or have been a widow/widower residing in Arizona prior to Jan. 1, 1969.

Widows, Widowers and Disabled Persons:

Copy of deeds to all properties or titles to mobile homes owned.

Copy of the prior year's tax bill or valuation notice:

Proof of Arizona adjusted gross income for previous year (Copy of AZ income tax return and all schedules), and any untaxed capital gains, pension or retirement benefits, and Social Security or veteran’s disability payments. Please remember to place a block out sensitive information such as social security numbers and bank routing numbers prior to submitting.

Please refer to the Personal Exemptions (PDF) for more information.
No, the exemption is applied to the qualifying owner's portion of any real estate first, then to a mobile home or automobile.

Property tax


The Assessor has the following basic responsibilities:

  • Locates and identifies all taxable property in Maricopa County and further identifies the ownership.
  • Establishes a value for all property subject to property taxation.
  • Lists the values of all property on the assessment roll.
  • Apply all legal exemptions.

The Assessor does not:

  • Compute property tax bills.
  • Collect property taxes.
  • Establish property tax laws.
  • Set rules by which property is appraised.
  • Conduct property line surveys.
  • Provide instructions on how to transfer property ownership.
For information on how to pay your property taxes, please click here.
If you have not received your tax bill please contact the Treasurer's Office at 602-506-8511 (TT 602-506-2348).
The LPV value is a statutory calculated value based on the Arizona Constitution and Statutes. The LPV may continue to rise annually but can never exceed the FCV value. Beginning in tax year 2015, the tax rates are applied only to the LPV (primary value).
A Tax Levy is the amount of money to be raised by property taxation and is reported annually by each district (residents approve the tax levy). A Tax Rate is is the percentage used to determine how much a property owner will pay per one hundred dollars of net assessed value.

A Tax Levy is the entire amount of money to be raised by direct taxation as reported by each district. Each district board is required to annually set a Budget and determine the amount of money to be raised by property tax to fund the budget. Primary tax levies are used for the maintenance and operation of school districts, cities, community college districts and counties. Secondary tax levies consist of bonds, budget overrides, and special districts such as fire, flood control and other limited purpose districts
The Assessed Value divided by 100, times the tax rate (set in August of each year) determines property taxes billed in September. The County Treasurer bills for, collects, and distributes the property taxes.
The Assessed Value is a percentage of the Full Cash Value and Limited Property Value. The Assessed Value of each property class is set by the Arizona Legislature in A.R.S. § 45-15001 thru § 42-15010 .
The Legal Class is a statutory category that is used to classify property based on the use of the property. If an individual parcel has more than one use, it may be assigned multiple Legal Classes and a "mixed assessment ratio" will be applied to the value.
Real Property is the rights, benefits and interests in the ownership of real estate, which includes land, buildings, and other improvements located on the land.

Arizona Revised Statutes defines Full Cash Value (FCV) as being synonymous with market value. For assessment purposes, Full Cash Value approximates market value except for possible conditions unique to mass appraisal. This value is for the tax year shown at the top of your valuation notice page.

Full Cash Value (FCV) reflects market, unless other statutory calculations are mandated, and is the appealable value. The FCV represents the value of the land and improvements. When there is no statutory formula, the FCV is determined using standard appraisal methods and techniques. Beginning with tax year 2015, the LPV is utilized to calculate property taxes with the exception of Personal Property (excluding mobile homes) and centrally valued properties identified in A.R.S. § 42-12001 , § 42-12002 , § 42-12003 , § 42-12004 , § 42-12005 , § 42-12006 , § 42-12007 , § 42-120011 .

Property values


There could be a number of reasons. To establish market value, the Assessor's Office gathers information from a number of sources, including previous sales from the area, zoning, topography, view, livable square footage, lot size and other component information, just to name a few. The valuation is determined by a computer analysis of the information gathered. Although properties may look alike on the surface there may be subtle differences. In mass appraisal those are not always obvious, even though they result in different values. Keep in mind the Assessor's Office must value nearly 1.7 million properties, and you have a right to appeal the value within 60 days of the date the Assessor mailed your Notice of Value, if you disagree with the value.

Rental registration


Residential rental property is defined as property that is used solely as leased or rented property for residential purposes (A.R.S. § 33-1901). Residential rental property must be registered with the County Assessor according to Arizona law (A.R.S. § 33-1902). The intent of this law is to maintain an accurate record of rental properties so that towns, cities and the county can enforce laws about slums and blight in rental properties.

For properties with a residential property use code and labeled as “Residential Parcel” in the upper right of that parcel’s detail webpage, registration can be done online. Simply search for your parcel through our website and find the page with your property details by clicking on the correct Parcel Number in the results list. Click on the link near the top of the page that says “Register Rental.” This will bring you to a form for you to fill out.

For properties that are listed as commercial (not residential), you must register through our single property printable form.

If you have purchased a property that was used as a rental and are changing its use, please use our Contact Us page found in every webpage header or email our Public Assistance Desk so that we can remove the rental registration from your property.

Pursuant to A.R.S. § 33-1902 any property that is used solely as leased or rented for residential purposes must register certain information related to the property and its ownership with the assessor in the county which the property is located. Registering your property as a rental is a separate process from recording an Affidavit. Please complete the Residential Real Property Registration form on our website or search for your parcel and click "Register Rental."

Registered rentals occupied by a qualified family member as their primary residence per A.R.S § 42-12003 will be classified as a legal class 3, primary residence.

Registered rentals occupied by non-qualified family members will be classified as a legal class 4.2, rental/leased residential.

A qualified family member includes only: (1) a natural or adopted child or descendant of the owner's child; (2) a stepchild of the owner: (3) the owner's parent or an ancestor of the owner's parent; (4) a stepparent of the owner; (5) a child-in-law of the owner or; 6) a natural or adopted sibling of the owner.
A residential rental property owner who does not reside in Arizona must designate a statutory agent who lives in the state of Arizona to accept legal service on his/her behalf. Regardless of where organized; a corporation, limited liability company, partnership, limited partnership, trust or real estate trust, must register the name of the ownership entity as well as a principal within the business entity per A.R.S. § 33-1902 .
No, tax ratio and tax assessment remain the same regardless if you are a legal class 3 or legal class 4.2. However, as a 4.2 you will not be eligible to receive the State Aid Credit on your tax bill which may create an increase in your tax bill.
The Assessor's office maintains the Rental Registry records for all residential properties located within the County. The incorporated municipality in which the property is located has the responsibility of code enforcement. If you believe a property is a rental and the owner has not properly registered the rental activity, you should contact the municipality in which the property is located.

Search for a property by name, parcel number, agent name, street name, or subdivision. Once you've selected the specific parcel in question, look in the upper right of the parcel detail results. If the Parcel Type is "Residential/Rental" then we have the property registered as a rental. If the Parcel Type is merely "Residential" then we do not have a rental registration on file for that parcel.

Property classified as Legal Class 4.1 is not listed as a registered rental but still does not receive the State Aid to Education Tax Credit. An example of a property in Legal Class 4.1 is a secondary home.

If any information in your Rental Registration has changed, such as your mailing address or the contact information for the agent you use if you live outside Arizona, please re-register your parcel with current information.

Senior protection


Yes you do. All income from all sources (gross income) will be reviewed for this program. Gross Income is all income from any source and is not limited to cash received.

Splits


Make sure your title company includes the most recent Assessor's parcel ID number (APN) on the recorded deed and make sure the legal description of the property is accurate.
Depending on the complexity of the split, it should only take 8 to 12 weeks from when our office receives a copy of the recorded deed from the recorders office. However, incomplete submittals may delay the process. Contact our office for more information.
Record a deed conveying the property and describing the part of the property (legal description) you are conveying to the new owner. The Recorder's Office forwards all documents transferring property to the Assessor and the Assessor splits the property according to the description on the recorded document. The Assessor's Office suggests you seek the professional help of a title company or an attorney when transferring property. You also may wish to contact your local jurisdiction prior to splitting property to make certain you comply with any local ordinances as well as State requirements.
If a parcel is included in a split process and has not completed activation in the Assessor system, a search for the old parcel on the Maps page will return "No Results", yet the old parcel information is viewable on the Assessor's main web page. A search for the new parcel on the Maps page will return as "Pending".
Pending = new parcel: Property split in process, activation in the Assessor's system is NOT complete.

Note: Pending status means a new parcel number has been assigned through the parcel split process (with possible new ownership). Activation of a new parcel may take 2 - 3 weeks once in the Pending status. Total processing of a split, resulting from a recorded deed, on average takes 8 - 12 weeks.

Split requests and new parcel activation during the months of July, August and early September may take up to 10 - 14 weeks to complete; both on the Maps (Parcel Viewer) page and the Assessor's main web page.
It means that the parcel has been cancelled, which means it no longer exists. Or, it could be involved in the split process where the parcel configuration has changed and a new parcel number is being assigned.
If a parcel is included in a split process and has not completed activation in the Assessor system, a search for the new parcel will come up as "Parcel Not Found". The new parcel however, will be viewable using the Maps (Parcel Viewer) page.

Valuation notice


A Valuation Notice is a document prepared by the Assessor's Office which informs a property owner of the value the Assessor has placed on their property utilizing a mass appraisal approach.

This notice contains the property's legal classification, full cash value, limited property value, assessment ratio, and assessed value for the current and prior tax year.

The Assessor's Office mails these notices to all property owners on or before March 1 annually.

The notice is not a property tax bill. The Maricopa County Treasurer’s Office calculates and mails property tax bills in September.

In most cases, no action is required. If you do not agree with your property valuation or if you think that the value of your property is incorrect or it is misclassified, you may appeal.

You must file your appeal within 60 days of the notice date. Find instructions on how to file an appeal online or on the back of your notice.

The LPV was created by the Arizona state Legislature to restrict large increases to property taxes. The LPV cannot exceed the full cash value (FCV) of the property.

Limitations to the increasing of the LPV occurred in 2012 when voters approved Proposition 117. As of 2015, the LPV is used to compute both primary and secondary taxes for the maintenance and operation of school districts, cities, community colleges districts, & counties. (A.R.S. § 42-13301).

The LPV is also utilized to calculate property taxes with the exception of Personal Property (excluding mobile homes) and centrally valued properties identified in A.R.S. § 42-12001, § 42-12002, § 42-12003, § 42-12004, § 42-12005, § 42-12006, § 42-12007, § 42-120011.

Full cash value is synonymous with market value. For assessment purposes, full cash value approximates market value except for possible conditions unique to mass appraisal. This value is for the tax year shown at the top of your valuation notice page.

The FCV reflects market value, unless other statutory calculations are mandated, and is the appealable value. The FCV represents the value of the land and improvements. When there is no statutory formula, the FCV is determined using standard appraisal methods and techniques.

Proposition 117 is a voter-approved initiative passed in the 2012 general election (A.R.S. § 42-13301)which limits the increase of the LPV to 5% per year.

The exception to this limitation is when a property owner has added or deleted improvements to the property. (A.R.S § 42-13302; § 42-13303 & § 42-13304).

Yes, if the spread between FCV and LPV is large enough, even in a declining market, the FCV may be reduced to reflect market conditions while the LPV may continue to rise. However, the LPV can never exceed FCV (A.R.S. § 42-13301).

Not necessarily. Your property tax amount will be determined when all the taxing jurisdictions calculate the amount of property tax levy. The total levy for each jurisdiction is shared by all taxpayers, including businesses, in the jurisdiction. If all property values drop within a jurisdiction, yet the tax levy share of the jurisdiction's operating budget remains the same, taxpayers may still pay the same tax dollar amount (or share of the burden) into each jurisdiction to cover the levy.

Taxes may also increase due to new bonds or budget overrides even when values decrea

No. The valuation notice you receive on or before March 1 of every year is for the upcoming year. A.R.S. § 42-15101 requires the Assessor to notice a year in advance of the actual tax bill.

The tax bill mailed by the Treasurer's Office will use the values from the notice giving the property owner the ability to appeal the full cash value prior to receiving the impacted tax bill.