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| Frequent Questions
Frequently Asked 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
If I rent my home do I need to notify the
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
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
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
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
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
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:
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.
- 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
How do I get agriculture status?
Refer to Chapter 2 of the Department of Revenue Property Tax Division Agricultural
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.
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
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;
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.
How do I split
Please contact your local development planning office prior to splitting
property to comply with any local ordinances as well as State requirements.
If the property is 10 acres or less and within un-incorporated Pinal County,
the split needs to be approved through the Minor Land Division application
process at the
Community Development Planning Department. If the property
is within an incorporated city or town limits, please contact the city or
town for municipal requirements and approval. In either case a deeding action
is still required to complete the parcel split on the Assessor records once
an approval is issued.
To split property, record a deed conveying the property and describe the
part of the property being conveyed in the deed’s legal description. 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 or splitting property.
Legal descriptions must comply with the
Arizona Department of Revenue’s
Mapping and Parceling Standards.
I recently completed the minor land division process, how do I get
Assessor Parcel Numbers for each lot? The survey required for the
minor land division process will not split the property. A recorded deeding
action is still required to complete the land division process. The surveyor
may have created a legal description for each lot required for the deed
Does a survey split my property at the Assessor’s office?
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
Property dimensions may be obtained through a search of the recorded subdivision
plat map, any recorded surveys, and/or the recorded legal description of
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
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
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.
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Florence, AZ 85132
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