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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.
If you find yourself with a "Red Tag or Stop Work Order" posted on your job and/or property, you are required to cease and desist of all activities until you notify either the Chief Building Official, Code Enforcement Officer or the Building Inspector.
114.3 Unlawful continuance. Any person who shall continueany work after having been served with a stop work order,except such work as that person is directed to perform toremove a violation or unsafe condition, shall be subject to penaltiesas prescribed by law.
SECTION 105 PERMITS
105.1 Required. Any owner or authorized agent who intendsto repair, add to, alter, relocate, demolish, or change the occupancyof a building or to repair, install, add, alter, remove, convert,or replace any electrical, gas, mechanical, or plumbingsystem, the installation of which is regulated by this code, or tocause any such work to be done, shall first make application tothe code official and obtain the required permit.
105.2 Work exempt from permit. Exemptions from permitrequirements of this code shall not be deemed to grant authorizationfor any work to be done in any manner in violation of theprovisions of this code or any other laws or ordinances of thisjurisdiction. Permits shall not be required for the following:Building:1. Sidewalks and driveways not more than 30 inches(762 mm) above grade and not over any basement orstory below and that are not part of an accessibleroute.2. Painting, papering, tiling, carpeting, cabinets, countertops, and similar finish work.3. Temporary motion picture, television, and theaterstage sets and scenery.4. Shade cloth structures constructed for nursery or agriculturalpurposes, and not including service systems.5. Window awnings supported by an exterior wall ofGroup R-3 or Group U occupancies.6. Movable cases, counters, and partitions not over 69inches (1753 mm) in height.
104.10.1 Flood hazard areas. For existing buildingslocated in flood hazard areas for which repairs, alterationsand additions constitute substantial improvement, the codeofficial shall not grant modifications to provisions related toflood resistance unless a determination is made that:1. The applicant has presented good and sufficient causethat the unique characteristics of the size, configurationor topography of the site render compliance withthe flood-resistant construction provisions inappropriate.2. Failure to grant the modification would result inexceptional hardship.3. The granting of the modification will not result inincreased flood heights, additional threats to publicsafety, extraordinary public expense nor create nuisances'cause fraud on or victimization of the publicor conflict with existing laws or ordinances.4. The modification is the minimum necessary to affordrelief, considering the flood hazard.5. A written notice will be provided to the applicantspecifying, if applicable, the difference between thedesign flood elevation and the elevation to which thebuilding is to be built, stating that the cost of floodinsurance will be commensurate with the increasedrisk resulting from the reduced floor elevation andthat construction below the design flood elevationincreases risks to life and property.
105.3 Application for permit. To obtain a permit, the applicantshall first file an application therefor in writing on a formfurnished by the Department of Building Safety for that purpose.Such application shall:1. Identify and describe the work in accordance with Chapter3 to be covered by the permit for which application ismade.2. Describe the land on which the proposed work is to bedone by legal description, street address, or similardescription that will readily identify and definitely locatethe proposed building or work.3. Indicate the use and occupancy for which the proposedwork is intended.4. Be accompanied by construction documents and otherinformation as required in Section 106.3.5. State the valuation of the proposed work.6. Be signed by the applicant or the applicant's authorizedagent.7. Give such other data and information as required by thecode official.
105.3.2 Time limitation of application. An application fora permit for any proposed work shall be deemed to havebeen abandoned 180 days after the date offiling, unless suchapplication has been pursued in good faith or a permit hasbeen issued; except that the code official is authorized togrant one or more extensions of time for additional periodsnot exceeding 90 days each. The extension shall berequested in writing and justifiable cause demonstrated.
105.2.1 Emergency repairs. Where equipment replacementsand repairs must be performed in an emergency situation,the permit application shall be submitted within thenext working business day to the code official.105.2.2 Repairs. Application or notice to the code official isnot required for ordinary repairs to structures and itemslisted in Section 105.2. Such repairs shall not include thecutting away of any wall, partition, or portion thereof, theremoval or cutting of any structural beam or load-bearingsupport, or the removal or change of any required means ofegress or rearrangement of parts of a structure affecting theegress requirements; nor shall ordinary repairs includeaddition to, alteration of, replacement, or relocation of anystandpipe, water supply, sewer, drainage, drain leader, gas,soil, waste, vent, or similar piping, electric wiring, ormechanical or other work affecting public health or generalsafety.
105.7 Placement of permit. The building permit or copy shallbe kept on the site of the work until the completion of the project.
106.3 Examination of documents. The code official shallexamine or cause to be examined the construction documentsand shall ascertain by such examinations whether the constructionor occupancy indicated and described is in accordancewith the requirements of this code and other pertinent laws orordinances.
106.3.1 Approval of construction documents. When thecode official issues a permit, the construction documentsshall be approved in writing or by stamp as "Reviewed forCode Compliance." One set of construction documents soreviewed shall be retained by the code official. The other setshall be returned to the applicant, shall be kept at the site ofwork, and shall be open to inspection by the code official ora duly authorized representative.
108.1 Payment of fees. A permit shall not be valid until thefees prescribed by law have been paid. Nor shall an amendmentto a permit be released until the additional fee, if any, has beenpaid.