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When do I file an appeal?
- If you believe the Full Cash Value on your Notice of Valuation is higher than actual Market Value or the Legal Class is incorrect according to current use, you will want to file a "Petition for Review," DOR 82130.
- Notice of Valuation is mailed on March 1. This valuation is used for the next calendar year's tax computations.
- Petition for Review for Review of Real Property Valuation and the Residential Petition for Review of Real Property are available to the Property owners from March 1st through April 29. Petitions are available from the Assessor's Office and the Board Of Supervisors offices.
What is the Full Cash Value?
- The Full Cash Value is the market value of the land and any improvements . Full Cash Value is also the basis for computing secondary taxes for bonds, budget overrides and special districts such as fire, flood control and other limited purpose district.
What is the Limited Value?
- Limited Value is the basis for computing primary taxes for the maintenance and operation of school district cities, community college districts, counties, and the state.
What is Real Property?
- Real Property includes land, buildings, and other improvements on the land.
How is my Real Property taxed? Tax rates are set by all budget authorities and are separates into two types.
- Primary Rates are set by governmental entities such as counties and cities and towns. They are applied to the "limited 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.
How is my Real Property valued? The Assessor is mandated by Arizona State Statutes to value property at its Full Cash (Market) Value. Full Cash Value is the basis for assessing, fixing, determining and levying secondary property taxes. There are three methods of appraising value: SALES COMPARISON, REPLACEMENT COST AND INCOME.
- SALES COMPARISON It is also known a MARKET. This method compares your property to other similar properties that have recently been sold. This method is used mostly for homes and land.
- REPLACEMENT COST- (less depreciation) This method is based on how much it would take at today's material and labor costs to replace your property with a similar structure. It is used mostly for commercial buildings or homes that are not typical or are located in a remote area.
- INCOME The INCOME Method is based on the income potential of the property. Using operating Income and Expense Data supplied by the owner, the value is determined by capitalizing the potential net income.
What is Personal Property?
- For property tax purposes in Arizona, personal property is defined as all types of property except land, buildings or other real property improvements. Taxable personal property includes all assets used in the operation of a business, farm, ranch or residential rental activity.
How do I report Taxable Personal Property?
- File a Personal Property Statement, Form DOR 82520 or an Agricultural Personal Property Statement, Form DOR 82520A, with the County Assessor each year, listing property that has been acquired or disposed of during the year and confirming property items still on the roll. If the Assessor does not mail a business personal property reporting form, it is the owner's responsibility to report his personal property to the Assessor.
What is my Legal Class?
- The Legal Class is based on the use of the property. There are nine different classes. Individual parcels may have more than one use. In this case the parcel will have a "mixed ratio" applied to the total value.
How are my property taxes computed?
- The assessed value divided by 100, times the tax rate (set in August of each year), determines property taxes billed in September. The Treasure collects the property taxes.
What are exemptions? Exemptions are available for qualifying widows, widowers, and disabled persons. The applicant must apply each year between January 1 and the last working day in February. First-time applicants must apply in person.
- Each type of exemption has different qualification requirements. Please call the Exemption Division at 866-6363 for details.
What is the best way to find my property lines, and corners?
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The best and most accurate way is to have the property surveyed. This is especially critical when erecting fences and building on the property. To find a surveyor, look in the Yellow Pages of your phone book. How do I divide my property?
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If the property is within un-incorporated Pinal County the division needs to be approved through the Minor Land Division application process at Planning and Development Services. If the property is within an incorporated city or town limits you need to contact the city or town for requirements and approval. In either case a deeding action is still required to complete the division on the Assessor records once approval issued. I recently completed the minor land division process, how do I get Assessor Parcel Numbers for each lot?
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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 should have created each lot’s legal description needed for doing this. Does a survey split my property at the Assessor's office?
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No! Only a deeding action, court judgment, or an approved final subdivision plat will cause land division at the Assessor’s office. How do I combine two (2) or more contiguous properties into one (1) for assessment purposes?
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A “Combination of Parcels Application” is available to download from the Assessor’s Forms page. The Assessors Office requires that all parcels be contiguous, the ownership is the same, the vesting is the same, and that they are in the same special districts. How do I find the minimum lot size requirements for my property?
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If your property is within an incorporated boundary of a city or town you must contact them. If your property is in unincorporated Pinal County contact Planning and Development. It is faster and easier if you have your Parcel ID Number before calling. Check your Tax Bill and/or Notice of Value for this number. If you need assistance finding your parcel number you can call the Assessors Office. How do I get an address for my property?
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If your property is within an incorporated boundary of a city or town you must contact them. If your property is within unincorporated Pinal County you must contact Planning and Development to see the requirements for addressing. The Assessor’s Office does not assign addresses to any portion of the County. Why is the legal description on my Notice of Value incomplete?
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Due to space limitations, we are unable to use complete legal descriptions. For Assessor purposes, property descriptions may be condensed and/or abbreviated. This description should not be used for transference of property. Please refer to official recorded documents for complete property legal descriptions. Will the Assessor Office FAX copies of parcel maps?
- No! Taxpayers who come to our office or request a map by mail are charged $3.00 per map. In an effort to be fair to everyone please do not ask us to Fax parcel maps. Most parcel maps are currently available online. Maps are also available on CD for a fee. Please see "Assessor Maps."
How do I find out if a parcel of land has legal access?
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This is best done through a title search. Any Title Company will do this for you. The Assessor’s Office does not track easements because they do not affect property size. The Assessor’s Office will not research access to property, however a copy of the parcel history (Alpha Card) may be purchased which sometimes aides in the research. How do I find Property Owners and their Mailing Address within a requested buffer around my property? What is the difference between Right of Way and Easement?
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In most cases Right of Way (ROW) is fee deeded or taken through a condemnation usually for major roads, and some utility purposes. ROW is removed from the affected properties acreage, and legal description. Some types of ROWs are not actually deeded property, and will not be removed from the acreage or the legal. Easements only limit the use of the property they describe, and therefore remain in the gross acreage. The Assessor’s Office does not track or note easements for this reason. How is my Manufactured Home valued?
- In Arizona, Manufactured Homes are VALUED by taking the original Factory List Price minus a depreciation factor based on age.
- When a Manufactured Home is acquired, title is used by the Arizona Department of Transportation OR the owner can record an Affidavit of Affixture, which will add the Manufactured Home value to the property value.
How is my Manufactured Home taxed?
- Affixed to Real Property
- Unsecured Personal Property
How is my Manufactured Home assessed?
- The formula for determining a Manufactured Home full cash value is [factory list price] ~ [depreciation for the age, as set by the Department of Revenue] FCV x Assessment Ratio = Assessed Value.
Concerning Manufactured Homes, what is the difference between valued, assessed, and taxed?
- When a Manufactured home is affixed to real property, the homeowner receives one tax bill annually. It includes taxes on the property, the mobile home and any improvements. This bill can be paid in two installments.
- If the Manufactured home is not affixed to real property, the tax payer receives two tax bills. One for the mobile home and one for any improvements to the mobile home.
What is an Affidavit of Affixture?
- An Affidavit of Affixture is a document that legally secures personal property to real property.
When filing an Exemption, do I need to come in person the first time?
- Yes, it is required the first time. There after, the Exemption can be mailed as long as the application is notarized.
Do you have Exemption for Veterans?
- No, Veterans exemptions were removed from Arizona Revised Statutes in 1990.
Can a person who has Power of Attorney file an Exemption for another individual?
- Yes, they will need to provide a copy of the power of attorney and a photo I.D. of the applicant when they come to file the application.
My parent(s) is in a nursing home, can I still file an Affidavit?
- Yes, a letter from the nursing home (which must be in the State of Arizona) stating that he/she has been a patient and the number of years of residence is provided. Bring a copy of your Power of Attorney with a photo I.D. of the applicant.
Will the Exemption status go back prior years?
- No, your exemption status begins the year you first apply.
How to find Property Dimensions Property dimensions may be obtained through a document search of the recorded subdivision plat map, recorded surveys, and 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. A document search for the property’s legal description can be accomplished online for documents that have been scanned into the Recorder online images, currently May 1998 to present. All documents recorded prior to May 1998 are accessible by microfiche at any of the three Recorder Offices. Subdivision Lot dimensions may be obtained from the recorded subdivision plat map available online through the Pinal County Recorder: Document Search. Plat Maps were first organized in Book of Maps and Page number. The Book and Page system began in the 1800’s and continued through Book 19 of Maps, page 63, recorded in May 1979. The Recorder began using the Cabinet and Slide system beginning with Cabinet A, Slide 1 in June 1979 which continued until March 2009 with Cabinet H, Slide 101. Thereafter, beginning in April 2009, Plat Maps are organized by Recorder Fee Number, for example: 2009‐047003
 Recorder's Online Document Search
Assessor Parcel History
The Assessor’s Office does not research property boundaries for the public; however a copy of the parcel history may be purchased which sometimes assists in the research. The standard for spatial accuracy and detail of assessor parcel mapping and related attribute information is for developing digital versions of assessor’s property maps for use in property assessment and map display. There is no intent to provide a standard for developing a legally authoritative definition of property boundaries. Matters related to those more definitive interests remain in the authority of the professional title attorney and/or professional land surveyor. |
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