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Frequently Asked Questions



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General Questions
 
How do I know if the Assessor’s Office has my Residential Rental Property Form on file?
Please call the Assessor’s Office at 520-866-6361 to verify if form is on file.

If I rent my home do I need to notify the Assessor’s Office?
Yes, you would need to file a Notification of Arizona Residential Rental Property Form. We can mail you the form or you can download the form at
http://www.pinalcountyaz.gov/Assessor/Pages/Forms.aspx


I need my Privilege Tax for my rental property, can you provide me with that information?
This office does not handle privilege tax information. Please contact the City Hall where your property is located.

I filed a Petition for Review of Valuation, when will I received my decision?
The Assessor must rule on all appeals no later than August 15. If your request has been denied, you may file an appeal with the County Board of Equalization.

What is a Parcel Number?
A parcel number, abbreviated as APN (Assessor Parcel Number), is a unique descriptor used to identify assessed property within Pinal County. Information about the ownership, characteristics, and valuation of each piece of land is reordered and tracked by parcel number. Each year, a list of parcel numbers and their corresponding values is provided to the Treasurer’s Office for use in generating the appropriate tax bill for each piece of taxable land.

The Pinal County APNs usually appear as one continuous string (20049047A) but actually have 4 parts (200-49-047-A).  These four sections are given the following designation:

Book Map Parcel Split
200 49 047 A

A map of each parcel is created by our Drafting Division and saved on the Pinal County Assessor website. This map is also accessible on the county GIS map. 

 


 
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Appraisal
 
What is Full Cash Value?
Full Cash Value is a reflection of the market value of a property and consists of land and improvements. Full Cash Value is synonymous to market value.
 
What is Limited Value?

Limited Value is the basis for computing primary taxes for the maintenance and operation of school districts cities, community college districts, counties and the state. The Limited Value is a statutory calculation, mandated by the Arizona State Legislature.
 
How is land determined?

Land values are determined by collecting sales within a range of time in a certain locale. Once the sales are collected, comparisons are made between properties with like size, use and services. By making the comparisons one can form an opinion on the worth of the properties in a given area.
 
Considerations to be made:
  • When did the sales occur? Are time adjustments required to form a better opinion of value?
  • If properties are selling considerably above or below the median sales range, an inspection of these sales must be completed in order to determine if sales will be excluded.
  • Did sales occur in an area that has a new influence that is driving the price higher or lower, in that case a submarket may be required.
  • Properties that have access to utility services or have offsite improvements such as sewer, streets and drainage, and are close in proximity to shopping, schools, parks and highways are determined to carry higher values.
Once a study has been performed and the considerations are made, an opinion of value can be determined. The values then can be applied to like properties in the market area.
 
How do I get agriculture status?

Refer to Chapter 2 of the Department of Revenue Property Tax Division Agricultural Property Manuel.
When an Appraiser visits properties, why aren’t property owners notified? Per ARS 42-11053 the Assessor/Appraiser has the right, by law, to visit property without notification. Appraiser may enter and examine any property in this state to determine its Full Cash Value. (see attached sheet)
 
What does “improvement” refer to when I have not done any improvements to my property?

Improvement is the actual structure (s) already in place, that are valued on a yearly basis to keep properties close to current market value, with current building costs.
 
What are yard improvements or site additions?

Yard improvements or site additions consist of concrete, block walls, chain link fence and/or gates, detached garages, storage buildings, pools, spas & guest houses and any other improvements not associated with the main structure.
 

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Business Personal Property 
 
What is Business Personal Property?

In Arizona, business personal property is generally defined as all types of property except real estate property. Taxable personal property includes property used for commercial, industrial, and agricultural purposes. Personal property is considered to be movable and not permanently attached to real estate.
 
How do I report Taxable Personal Property?
Businesses in Arizona are required to file an Arizona Business Personal Property Statement or an Agricultural Personal Property Statement with the County Assessor on an annual basis (AZDOR forms 82520 & 82520A respectively). If you started a new business please contact the Pinal County Assessor’s Personal Property Division (520) 866-6384;
bpp@pinalcountyaz.gov.
 
I received a Business Property Statement. What do I need to do?
Please follow the instructions on the form. If you have an asset list you can attach a copy to the statement and return it to the Assessor's Office. Or, if an asset list is not available, make a list of all the business equipment including a description of the equipment, year it was purchased and the original acquisition cost (including any freight, installation, special support, special wiring, special plumbing and sales tax paid).
 
Is a Business Property Statement a Notice of Value?
No, Business Personal Property Statements are used by the Assessor to prepare Notices of Value. Business Personal Property Statements are mailed by February 1st. Businesses are required to complete the form and return to the Assessor by April 1st. Notices of Value are mailed by the Assessor in July.
 
What if I disagree with the Notice of Value?
Pursuant to ARS§42-19051, you may file a Petition for Review (DOR form 82530) with the Assessor's Office within 30 days from the mail date of the notice of value. The Assessor's Office then has 20 days to respond to your petition. If you disagree with the Assessor’s decision, you may file an appeal with the Pinal County Board of Equalization within 20 days of the mailing date of the Assessor's Decision.
 
What is the current Personal Property Exemption? I operate several locations in Arizona, does the exemption apply to each location?
ARS§42-11127 provides for an exemption from taxation up to a maximum amount of full cash value for some classifications of personal property. The 2013 business personal property exemption is $133,868. The exemption applies only once to each legal business entity in Arizona, regardless of the number of locations they operate.
 
 

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Maps/Splits
 
How do I split my property?
To split property, record a deed conveying the property and describe the part of the property in the legal description that 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 legal 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. Please note: A survey does not split property. A split requires a deeding action, court judgment, or an approved final subdivision plat.
 
How do I combine two or more properties into one for assessment purposes?
Please download and complete the “Combination of Parcels Application” available on the Assessor’s Forms page. Applications are also available by request at the counter. The Assessor’s Office will review the application to see that it meets specific requirements, including: all parcels must be contiguous; all tax payments are up-to-date; each parcel must have the same ownership, vested the same, and be within the same tax area code. A survey is also required with a combination application (when the parcels have not been previously surveyed or are not in an existing platted subdivision.) Also a deed must be recorded that describes the parcels to be combined in one legal description. Application fees apply. All requirements are described on the Combo Application form.
 
How do I find the property lines, corners and the dimensions of my property?
The most accurate way to find property lines and corners is to have the property surveyed. This is especially critical when erecting fences and building on the property. To find a surveyor, look online or in the local phone book.
 
Property dimensions may be obtained through a search of the recorded subdivision plat map, any recorded surveys, and/or the recorded legal description of the property.
 
Although the use of maps is helpful in determining the physical location of a property, the legal description in the property’s recorded deed provides a written statement, recognized by law, which describes the definite location of a tract of land conveyed from a Grantor to a Grantee. Please note: The Assessor’s Office does not research property boundaries for the public.
 
How do I find my property’s legal description?
Please refer to prior officially recorded documents for the property’s complete legal description. A document search online or at the Recorder’s Office may be necessary.
 
Due to space limitations, the county is sometimes unable to use complete legal descriptions on the website, Assessor notices, and tax bills from the Treasurer. Assessor property descriptions may be condensed and/or abbreviated. This non-legal property description should not be used for legal transference of property.

 
 
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Tax Area Code
 
What are Tax Area Codes & Tax Authorities?
A tax area code is a four (4) digit code used by the Assessor to designate which tax authority districts a property is located within. A Tax Authority District is a self-governing subdivision of the state created to provide services that are not already provided by another district or jurisdiction. These districts are listed as “Tax Authority” on the property tax bill. These tax authorities include school and city districts, as well as any other taxing district.
 
How can I see what the tax levies and rates for all the tax authority districts are on my property?
All tax levies and rates are listed on the annual tax bill. All current and past tax levies and rates from 2000 are available online at
https://treasurer.pinalcountyaz.gov/ParcelInquiry/Main/AreaCodeRates.

What do I do if I think I am being billed for the wrong tax authorities?
Please contact the tax authority district directly.

Why did my taxes for a tax authority district change from last year?
Each year property valuations are assessed based on statutory formulas and mandates. Based on those valuations, the districts will calculate their levy accordingly and inform the County of their levies. As a result of determining the levy, a tax authority district tax rate may change from year to year. Also, each year the Assessor reviews properties in relation to the districts and corrects any discrepancies or boundary changes submitted by the districts. Occasionally, a tax district that had not previously assessed taxes to properties will begin to assess taxes for the current tax year.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Assessor's Office
31 N Pinal Street
Building E
Florence, AZ 85132

Office Hours
Monday to Friday
8:00AM to 5:00PM

Office: 520.866.6361
Fax:    520.866.6353