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1. What does it mean?

The 2016 valuation will be the basis for the property tax assessment and property tax bill to be sent out September 2016, 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…

2. 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. Please see the Notice: Special Note page

3. Why did I receive this notice of valuation?

To notify you of any change in the full cash value, limited value, or property classification from the previous year.

4. What are your rights and responsibilities?

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.

5. What is the property classification of property?

Please see the Property Classification of Property

6. Why did the Full Cash Value go up?

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.

7. 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.

8. 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 2016 full cash value is based on the market value as of January 1, 2015 and is based on a minimum of 18 months of sales data. In the case of the 2016 valuation, sales data from year 2013 and the first half of 2014 were the basis for the valuation. Recent market changes of conditions existing after January 1, 2015 are not relevant to this assessment.

9. How is my Real Property Taxed

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:

• Does not raise or lower taxes
• Does not collect taxes.
• Does not determine your tax rate.

10. Why am I receiving a tax bill or Notice of Value for a mobile home that I no longer own?

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.

11. 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.

12. 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 an annual land reappraisal is completed. 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.

13. Are there any exemptions offered that assists in property tax relief?

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.

14. 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 the assessor.

15. Are my taxes going up?

Unknown at this time! The value of the property is half of the property tax equation. The other half 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!