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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. Please see the Notice: Special Note page
To notify you of any change in the full cash value, limited value, or property classification from the previous year.
As a property owner your rights include knowing how the assessor arrived at the values placed on your property. You have the right to look at the public records and ask questions. Please feel free to call or come into the Assessor’s office and discuss the matter. Staff will be happy to answer your questions about the appraisal. If, after discussing values with the assessor or staff your opinion of the value of the property differs from the Assessor’s Our office you have the legal right to protest your property value if you believe it is incorrect. We encourage property owners to reach out to us with any new information on your property that we may have missed. We want to do our best to make sure your property is being assessed fairly, correctly, and equitably.
Please see the Property Classification of Property
A property’s value can change for many reasons. The Assessor’s office is required to revalue your property based on the sales market and the improvements on the parcel. The most obvious reason is physical changes may have been made to the property such as additions or improvements.
“I haven’t made any changes to my property since I bought it.”
Although you may not have made changes to your property since you owned it, and due to our county’s size and limited number of staff we are not able to review every parcel annually. Changes may have been made or missed that we were unaware of. Real Estate transactions also create value. The assessor’s office has the legal responsibility to study transactions and appraise your property accordingly. When market value changes, so does the assessed value. It may also occur when an annual land reappraisal is completed.
Tax Rates are not set by the County Assessor. They are set by all budget authorities and are separated into two types: Primary Rates: are set by government entities such as counties, cities, and towns. They are applied to the “Limited Property Value” to determine taxes due. These taxes are used for the basic expenses of government and schools.
Secondary Rates: are set by special districts, fire districts and bond issues. Usually, taxpayers vote for these districts and bonds, so the rates are applied to the Full Cash Value to determine taxes due.
The Assessor does NOT do:
It could be the new owner has not had the new titled issued in their name. The Assessor’s office uses the Motor Vehicle Department records to update the tax roll. The Assessor’s office cannot change ownership information until the new title is issued. Unfortunately, if your name remains as owner on MVD records you will receive a tax bill and notice of value. Neither the Assessor’s office nor the Treasurer’s office can decide as to who is responsible for the taxes. Our records merely show ownership and billing information.
The relief comes in several forms. First, there is an exemption for widows, widowers and totally disabled persons age 17 or over may be eligible. To qualify you must be a resident of Arizona, meet income requirements, your total assessed value of your property must not exceed the allowable dollar amount which is indexed and changes each year. You can contact our office for the current year’s dollar amount. If you are applying for the disabled exemption the disability must be total and permanent and certified by a licensed physician on form DOR82514B. You can contact our office for more information. Open enrollment for this takes place between January 1,2021 and March 1, 2021.
Senior Property Valuation Protection also known as Senior Value Freeze: Arizona law provides under Proposition 104, which passed in 2000 is designed to freeze the limited property value for 3 years. To qualify you must be 65 years of age at time of application. Be a primary residence in Arizona, meet certain income requirements. Please contact our office if your interested in an application or if you have any other questions.