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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
Cartography
Division and saved on the Pinal County Assessor
website. This map is also accessible on the county
GIS map.
How can I see the rates for all the taxing
authorities on my property?
Each parcel is associated with a Tax Area
Code. The Tax Area Code for a parcel can be found
by completing a look up at
Assessor Parcel Search or
Assessor Parcel Viewer. Once a parcel has been
located, the Tax Area Code is listed in the description
of the property. Click the Tax Area Code value to
view rates.
Tax Area Code information is also available on the
Treasurer Parcel Inquiry Site and can be found by
completing a
Parcel Search. When a parcel has been selected,
click the “Valuations” menu option to display the
Assessor Valuation information to find the Tax Area
Code. Click the Tax Area Code value to view rates.
How can I see what the tax levies are for
the tax authority districts?
Tax Levies and Rates can be found at the
Budget Office at the link below.
http://www.pinalcountyaz.gov/BUDGETOFFICE/Pages/home.aspx
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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;
[email protected].
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?
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 recording.
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 contact the Development Services office of the city or county jurisdiction the that oversees property changes affecting your property. The county has a Lot Combination application that is required for lot combinations outside of incorporated communities. If you reside in a city or town, 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. Once the the overseeing jurisdiction has signed-off on the application, 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 vesting, and tax area code. A survey is also required with a combination application (when the parcels have not been previously surveyed, are not in an existing platted subdivision, or when portions of lots are being combined.) 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 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.
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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