Property Tax Calendar
September 30
On or before September 30, the COUNTY ASSESSOR shall notify the property owner of
any change in valuation due to new construction, additions to, deletions from, or
splits or consolidations of assessment parcels, and changes in property use that
occurred after September 30 of the preceding year and before October 1 of the valuation
year. PROPERTY OWNER has twenty-five (25) days to appeal to the State Board of Equalization,
if the property is located in a county with a population of five hundred thousand
persons or more or to the County Board of Equalization if the property is located
in any other county. A.R.S. §§ 42-15105 and 42-16105(C).
September 30
Not later than September 30, GOLF COURSE OWNERS AND MANAGERS must return to the
County Assessor the form prescribed by the Department used to report data necessary
to calculate economic obsolescence, in order to receive the economic obsolescence
adjustment to value. A.R.S. § 42-13152 (D)(6)
October 1
First one-half of TAXES on all real and secured personal property are due and payable
on October 1. A.R.S. § 42-18052(A)
November 1
First one-half of TAXES on all real and secured personal property are delinquent
at 5 p.m. on November 1. (If November 1 is a Saturday, Sunday or legal holiday,
the time of delinquency is 5 p.m. the next business day.) A.R.S. § 42-18052.
November 19
The STATE BOARD OF EQUALIZATION and COUNTY BOARD OF EQUALIZATION shall complete
all hearings and issue all decisions with respect to assessments which were changed
by the County Assessor due to new construction, additions to, deletions from or
splits or consolidations of assessment parcels, and changes in property use that
occurred after September 30 of the preceding year and before October 1 of the valuation
year and subsequently appealed by the property owner within twenty-five days after
the date of the County Assessor's notice of change assessment. A.R.S. §§ 42-16165
and 42-16108. A PROPERTY OWNER dissatisfied with the decision of the State or County
Board of Equalization on a changed assessment may appeal to the Court within sixty
(60) days of the date of the decision. A.R.S. § 42-16205(A)
December 1
On or before December 1, the COUNTY ASSESSOR shall complete and certify the assessment
roll and deliver it to the Clerk of the Board of Supervisors. A.R.S. § 42-15153.
December 15
A PROPERTY OWNER who is dissatisfied with the valuation or classification of property
by the County Assessor may appeal to the Court on or before December 15. Such a
PROPERTY OWNER may appeal directly to the Court without initiating the administrative
appeals process. A.R.S. § 42-16201.
December 15
No later than December 15, the COUNTY ASSESSOR shall ascertain all real property
in the county subject to taxation which is not valued by the Department. The COUNTY
ASSESSOR shall determine the full cash value of all such property, as of January
1 of the next year , and shall list such property with the valuation found for use
on the rolls A.R.S. § 42-13051
December 15
A NEW OWNER OF PROPERTY that was valued pursuant to A.R.S. § 42-13051, the valuation
of which was not appealed by the former owner of the property, may file an appeal
of valuation with the Court on or before December 15 of the year in which the taxes
are levied A.R.S. § 42-16205 (B).
Property on the secured tax roll (real property and secured personal property) is
assessed on an annual basis. The calendar of events for secured property follows
a yearly cycle. The Assessor places a value on the property, notifies the property
owner of that value, creates the tax roll, and sends it to the Board of Supervisors
which certifies the roll and levies the tax.
Some of the dates in the assessment calendar are "fixed" by statute. Others are
also set by statute but change or "float" with the calendar from year to year, depending
on what day of the week they occur, or the date of certain events such asa Board
of Supervisors meeting.
Fixed dates include: the lien date for secured property, the date that first and
second half taxes are due (for secured property), and the dates those taxes become
delinquent. Some of the "floating" dates include the date the tax rate is set ("on
or before the third Monday in August") or the date the lien attaches to unsecured
personal property ("the date of the first normal monthly meeting of the County Board
of Supervisors, when the Board extends the roll and levies the tax"). See the"Annual
Calendar of Legal Events" for a complete listing of the assessment calendar.
The administrative appeal process in Arizona allows a taxpayer to request a review
of the assessor's opinion of the full cash value (not the limited value) or the
legal classification of that property. The appeal process is similar for both the
secured and the unsecured roll, with some differences in time limits and procedures.
The property owner has the right to appeal the property value within certain statutory
time limits.
The administrative appeal process has two levels: the assessor level, and the County
or State Board of Equalization level (CBOE) (SBOE). It is a process that somewhat
resembles the court system, but is not actually a part of that system. The property
owner may take their appeal to the court system if they desire, and circumvent the
administrative process; but this is costly and time-consuming compared to the administrative
process, so the majority of appeals are resolved in the administrative process.
If a property owner does file an appeal in Tax Court or in Superior Court, they
must pay the tax under protest while waiting for a decision if the proceedings extend
beyond the tax due date.
The Notice of Value for secured property does not currently include any personal
property, therefore the actual value placed on secured personal property by the
assessor does not appear on any notification until the bill is sent out the following
October. It is important to note, that no statutory appeal process exists
for personal property on the secured roll. The State Board of Equalization has agreed
to hear any appeals on secured personal property.
Unsecured Tax Roll Events
Property on the unsecured tax roll, like secured property, is valued annually; however
more than one unsecured roll may be created during the year by the County Assessor.
Some counties may produce a monthly unsecured roll, and some may produce a quarterly
(or less frequent) roll.
The Assessor creates the unsecured roll, notifies the property owner of the value
placed on the property, and sends the roll to the County Board of Supervisors who
extend and levy the tax at their first normal monthly meeting which is the first
Monday of the month except in Maricopa county, which is the first Wednesday of the
month. On or before the second Monday of the month, the county treasurer has the
unsecured roll available, and the tax is due at that time and delinquent thirty
days later. The lien on unsecured property is attached at the point in time that
the supervisors extend and levy the tax. The property owner has 30 days in which
to appeal the value of the personal property. The Assessor then has 30 days to respond.
The lien on unsecured property is both a lien on the property and a lien on the
owner of that property.
Within 5 days after the tax becomes delinquent, the County Treasurer delivers a
tax bill to the sheriff commanding him to seize and sell as much of the property
as is necessary to pay the taxes, interest, and any penalties as well as the cost
of the search and seizure. (Remember that personal property is mobile, so time limits
are considerably shorter than those for real property.)
According to statute, the due date for taxpayers to provide an annual report of
unsecured property is May 1, or 45 days from the Assessor's demand (DOR form 82520
and 82520A), whichever is later. The Assessor must, by law, send a demand notice
to the taxpayer requesting a report of property. Most counties send their annual
demand notices out by March 15 in order to allow the 45 days before May 1.The annual
demand is preprinted with the property which the taxpayer listed from the previous
year, and the taxpayer need only show additions to or deletions from the report.
The calendar for unsecured property is both a monthly and an annual calendar. The"Annual
Calendar of Legal Events" published by the Department of Revenue contains the Unsecured
Roll events described, in detail, in the latter portion of the calendar.
Centrally Valued Events
Certain types of properties are valued by the Centrally Valued Property (CVP) Unit
of the Arizona Department of Revenue. These properties are complex and often cross
county or state lines. They include gas, water, and electric utilities and pipelines,
airline flight property, railroads, and telecommunication companies. Also included
are producing mines, i.e, mines currently in production, and mines which have been
in operation within the last three years but are not now producing. With a few exceptions,
the Centrally Valued Properties Unit determines the location and valuation of these
properties within each taxing district.