It is the responsibility of the La Paz County Assessor's Office to locate, identify
and appraise at current market value, all locally assessable property subject to
ad valorem taxes. We maintain property ownership, parcel maps, exemptions, as well
as mobile homes and business personal property.
Our office works closely with, depends on, and appreciates many other departments
and agencies. We receive deed information from the Recorder's Office and permit information
from Community Development, Town of Parker and Town of Quartzsite, just to name a
For example, when a permit is issued, a copy is mailed or delivered to our office.
From that permit, we make a complete physical inspection of the property and place
the new improvement(s) on the tax rolls, and any other improvements not previously
listed on the roll. The improvements could range from a mobile home in a park to
a packing shed on a farm or a two-story house in town.
We are here for the taxpayers benefit. Any time a taxpayer has a concern or question
regarding any function of our office, we attempt to get them answers. Whether it
takes a visit out to the property, a phone call or just an explanation of a very
complex appraisal system, we attempt to address the issue.
Are there any questions YOU have?
Stop by and see us or give us a call.
Why did I receive this notice of valuation?
To notify you of any change in the full cash value, limited value or legal classification
from last year.
What does it mean?
The 2014 valuation will be the basis for the property tax assessment and property
tax bill to be sent out September 2014, in about 18 months. The full cash value is
an estimate of the properties market value, and the legal classification shows how
the property is used, residential, commercial, etc.
Does everyone get a notice?
Yes. Every property owner in the State of Arizona is required by law to be notified
of their valuation annually. Notices are mailed to the current owner at the last
known address on file at the Assessor’s office.
What is the legal classification of property?
The legal classification of property defines the assessment ratio based on the properties
use as defined by Arizona law. For example, a residence that is owner occupied is
“legal class 3” Legal class 3 property is assessed at 10% of its full cash value.
If a property is used for commercial purposes, it would be identified as “legal class
1.12” and is assessed at 19% of its full cash value. Vacant land is “legal class
2” and is assessed at 16% of its full cash value.
A new law change for 2012 restricts legal class 3 owner occupied residential classification
to an owner’s primary residence. (A home may qualify as class 3 if it is a primary
residence of a qualified family member.) Second homes, vacation homes etc which were
classified as legal class 3 in the past now must be classified as legal class 4.
Both class 3 and class 4 properties have a 10% assessment rate. A legal class 3 property,
however, receives a state aid to education reduction on the tax bill computation
which is not received by a legal class 4 property. An Affidavit-Owner Occupied Primary
Residence form is available from the assessor to convert/declare primary residence
status on a home.
Why are 2014 values being set now?
Arizona law was changed back in 1995 to define “valuation year” as the year prior
to the “tax year”. This law requires the assessment roll be created in the year prior
to the actual tax levy and collection. Due to this requirement, the assessor is required
to set valuations for 2014 as of January 1 2013, using a minimum of 18 months sales
data. This dictates setting 2014 values using sales data from 2011 and 2012.
Why did the Full Cash Value go up?
The full cash value can increase for several reasons. New construction or remodeling
of existing structures will increase values. Improvements which were not previously
shown on the assessment records will increase values. Under normal market conditions
an increase in the overall real estate market and selling prices of similar property
in the area is the major cause for valuation increases.
Can the Limited Property Value go up and the Full Cash Value go down?
Yes. When there exists a large value spread between the full cash value and the limited
property value, the limited property value will increase even though the current
years full cash value dropped. In no case can the limited property value exceed the
full cash value in any given year.
How can the Full Cash Value Increase In a depressed market?
The full cash value can increase in a declining market as long as it does not exceed
the market value as of the valuation date. Note: the 2014 full cash value is based
on the market value as of January 1, 2013 and is based on a minimum of 18 months
of sales data. In the case of the 2014 valuation, sales data from year 2011 and 2012
were the basis for the valuation. Recent market changes of conditions existing after
January 1, 2013 are not relevant to this assessment.
Did every property owner get the same increase/decrease?
No. The county is broken up into separate market areas. Each of the market areas
are then broken up into smaller sub-market areas and sales data from within these
sub-market areas are then the basis for setting valuation levels. Areas transitioning
in use, new construction or other external factors affecting market values can impact
the valuation set by the assessor in each area.
Why did the value go up when I have done nothing to the property?
This occurs generally due to the market factor adjustment which tracks the change
in the real estate market through sales analysis. It may also occur when a systematic
land reappraisal occurs on the 5-6 year cycle. A value can also increase when a new
owner purchases a property for which the prior owner had qualified for a Senior Property
Valuation Freeze the prior year.
What can I do about the increase?
Every property owner has the legal ability to file an appeal with the County Assessor
if the property owner believes the assessment is incorrect. Arizona law requires
the assessor to value property at market value levels, but the assessor cannot value
property over the actual market value of the property. There is no restriction or
limit as to an increase in the full cash value, so in the case of an appeal, the
property owner is required to demonstrate documentation as to the incorrectness of
the assessment or valuation. An appeal must be filed with the assessor within 60
days of the mailing of the Notice of Valuation. Forms are available on line and from
Are my taxes going up?
Unknown at this time! The value of the property is ½ of the property tax equation.
The other ½ is the tax levy which will be set by the taxing jurisdictions in which
your property is located. If your valuation is increased due to a specific change
to your property, (added new construction etc.), your taxes will definitely increase.
If your valuation increased due to a general area wide land reappraisal which increased
the base assessed value for the whole taxing jurisdiction, your increase may be offset
to some degree by a reduction in the tax rates due to the overall increase in net
assessed valuation (provided the taxing jurisdictions reduce their tax rates.) If
both your full cash value and limited property value decrease, and if your tax jurisdictions
do not increase the tax levy rates, your property tax bill will go down!