is Full Cash Value? Full Cash Value (FCV) is a reflection
of the market value of your property and consists of land and
improvements. The FCV is used to compute secondary taxes, which
may consist of bonds, budget overrides, and special districts
such as fire, flood control, and other limited purpose districts.
What is Limited Property
Value? Limited Property Value (LPV) is a value determined
by a statutory formula mandated by the Arizona State Legislature.
The LPV is used to compute primary taxes for the maintenance and
operation of school districts, cities, community college districts
and counties. The LPV cannot exceed the property's Full Cash Value.
What is Real Property?
Real Property is the rights, benefits and interests in the ownership
of real estate, which includes land, buildings, and other improvements
located on the land.
What is Legal Class?
The Legal Class is a statutory category that is used to classify
property based on the use of the property. If an individual parcel
has more than one use, it will be assigned multiple Legal Classes
and a "mixed ratio" will be applied to the value.
How is Assessed Value
determined? The Assessed Value of each property
class is determined using percentages set by the Arizona State
Legislature. The following percentages apply to the three most
used Legal Classes (classifications).
- Residential (Legal Class 3 & 4) - 10%
- Land (Legal Class 2.R) - 16%
- Commercial (Legal Class 1)
- 20% (From December 31, 2010 - December 31, 2012)
- 19.5% (beginning from and after December 31, 2012 -
December 31, 2013)
- 19% (beginning from and after December 31, 2013 - December
- 18.5% (beginning from and after December 31, 2014 -
December 31, 2015)
- 18% (beginning from and after December 31, 2015)
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 County Treasurer bills for, collects, and distributes the
What is a Tax Levy?
A Tax Levy is the entire amount of money to be raised by direct
taxation as reported by each district. Each district board is
required to annually set a tax levy. Primary levies are used
for the maintenance and operation of school districts, cities,
community college districts and counties. Secondary levies consist
of bonds, budget overrides, and special districts such as fire,
flood control and other limited purpose districts.
What is the difference between a
tax rate and a tax levy? A Tax Levy is the entire
amount of money to be raised by direct taxation and is reported
by each district. A Tax Rate is the rate per $100 of assessed
value to arrive at the levy. Each taxing jurisdiction will set
their budgets on an annual basis. These budgets will be used
to determine the necessary tax levy and tax rate for each district.
Why did my primary value go up and
secondary value go down? The primary value is
a statutory calculated value based on Arizona Revised Statutes.
If the secondary (FCV) is greater than the primary (LPV), the
primary value may continue to rise. However, primary value can
never exceed secondary value.
and Tax Area Codes
is a District? A District is a self-governing subdivision
of the state created to provide services that are not already
provided by another district or jurisdiction. These are listed
as special districts on your tax bill.
How do I know which
special district(s) my property is in? You can go
Treasurer's web page , type in your Assessor's Parcel
Number (APN), click on your tax bill. Listed on the bill will
be the districts or jurisdictions taxing your property with a
comparison to last year's taxation.
What are the county wide districts?
These are districts that encompass all parcels located within the County. They
include: Flood Control District, Central Arizona Water Conservation District,
Fire District Assistance, Library District, and Health Care District.
What are EVIT and WESTMEC?
The East Valley Institute of Technology and Western Maricopa Education Center.
These are districts affiliated with existing school districts that provide
technical trades education. EVIT is affiliated with Apache Junction, Chandler,
Fountain Hills, Gilbert, Mesa, Queen Creek, Scottsdale, Tempe, Higley, and J.O.
Combs High Schools. All Agua Fria Union High, Buckeye Union High, Deer Valley
Unified, Dysart Unified, Glendale Union High, Paradise Valley Unified, Peoria
Unified, Saddle Mountain Unified, Wickenburg Unified, as well as Cartwright,
Fowler, and Pendergast Elementary Schools are affiliated with WESTMEC.
Why did my taxes for
special districts 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 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.
Why did I have a special
district on my bill last year and this year it has been removed
and another district has been added? Each year the
Assessor reviews properties in relation to the districts and corrects
any discrepancies or boundary changes submitted by the districts.
Occasionally, a district that had not previously assessed taxes
to properties will begin to assess taxes for the current tax year.
What do I do if I think I am being billed for
the wrong Special Districts? Please contact the
Assessor's Customer Service Number at 602 506-3406 or contact the district
Why does my city or town location not match
my school district?Each district is its own jurisdiction.
They frequently create their boundaries independent from each other to meet the
service demand from the owners and properties they serve. Boundaries often will
not align and will have different names. In some cases school districts were
created long before a city was incorporated or annexed into a school district.
What is a Tax Area Code (TAC)?
This is a six (6) digit code used by the Assessor to designate which taxing
districts your property is located in. These include the school and cities
districts, as well as any other taxing district.
How can I see what
the tax levies and rates for all districts are on my property?
All current and past tax rates and tax levies back to 2000 can
be viewed online.
is Business Personal Property? For property tax
purposes in Arizona, business personal property is defined as
all types of property except real estate. 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. Although there are exceptions,
personal property usually can be removed without causing damage
to either the real estate from which it is removed or to the item
of property itself. Property taxes in Arizona are imposed on both
real and business personal property.
How is Personal Property
Valued? Based on original cost and age of all personal
property in your possession as of December 31st of the prior year,
the County Assessor will calculate the current replacement cost
new less depreciation (Full Cash Value) of each item. The Assessed
Value is based on the Full Cash Value after application of the
$66,440 exemption (where applicable if qualified) and the assessment
ratio for the legal class of the property. The tax rates for the
county and local governmental jurisdictions in which the business
operates are applied to the Assessed value. The original cost
of a personal property item includes the purchase price plus all
freight and installation costs as well as any paid sales taxes
for the item.
How do I report Taxable Personal Property?
File a Personal Property Statement, Form DOR 82520, or an Agricultural Personal
Property Statement, Form DOR 82320A, with the county assessor each year. It
should list property acquired or disposed of during the year and confirm
property items still on the roll. It is the owner's responsibility to report
his or her personal property to the assessor.
Is all Personal Property
Taxed? No. Arizona offers several exemptions from
personal property tax. Personal property used by the owner for
private, domestic purposes is not subject to personal property
taxation (except for manufactured housing). Household goods and
furnishings, personal wardrobes and jewelry, or recreational possessions
used in the owner's residence for private activities are exempt
from property taxation.
I've received an Arizona
Business Property Statement, where do I send my payment? The
Business Property Statement is not a Tax Bill, it is the annual
reporting form for your business to submit changes on your account
such as, additions/deletions to equipment and name and address
I just started my
business, how do I report my Personal Property?
The preferred method is to self-report your business to the Assessor's
Office. There is a 'Self Report' form available on this
website, or you may call the Personal Property Department at (602)
506-3386. However, many businesses are identified by the
Appraisers during our annual canvass of the county. Those
businesses found by the Appraisers will have an Account Number
assigned to them and an Arizona Business Property Statement mailed
This is the first
time we received a Business Property Statement. What do
I need to do? Business Personal Property deals with
the physical assets used in the operation of the business.
If you have an Asset Listing you can attach a copy to the property
statement and return it to the Assessor's Office. Or, if
an asset listing is not available, make a listing of all the business
equipment including a description of the equipment, year
it was purchased and the original acquisition cost
(to include any freight, installation, special support, special
wiring, special plumbing and sales tax paid). Send your list to
the Assessor's Office, Personal Property Section.
Last year we filed
an Asset Listing and now our equipment costs are listed on the
front of the Business Property Statement. How do we make
changes? To add or delete
equipment from your return, use the back side of the form, (section
4). When adding equipment, list the total acquisition cost
under the appropriate schedule column, and the year acquired at
the far left of that row in the Additions section. When
deleting equipment, it is the same as adding, but listed in the
'Deletions' section. You must verify that the acquisition year
you are deleting is preprinted on the front of the form, otherwise
that deletion will not be considered.
We have added equipment, but do not know if
it is Qualified or Non-Qualified? Equipment is qualified
if this is the first time it is being assessed in Arizona. Typically,
brand new equipment is always qualified. Used equipment that was acquired
for the first time (historically), more than four years ago does not qualify
and should be listed as Non-Qualified.
The name and address on the Business Property
Statement is wrong. How do we correct this? Complete
Section 1 on the front of the form to identify any changes to the Business
Name, Mailing Address or Location Address.
Is my inventory taxable?
No, with minor exception, inventory for sale is not taxable in Arizona.
We did not receive our Business Property Statement. How do I obtain a
duplicate form to file? You must submit a written
request, (identifying the Account Number), for a Duplicate form to be mailed
out. You may fax your request to (602) 506-7335. However, due to
the April 1st filing deadline, duplicates will not be typed and mailed after
In regard to the deadline
of April 1st, does the Business Property Statement need to physically
be in your office, or can it be post marked April 1st?
Your return must be postmarked on or before April 1st by the United
States Postal Service, or certified mail only. No internal,
company postal meters postmarks are valid or accepted.
Our business closed, how do I close my
Business Personal Property Account?  You may write on
any open space on the front of the Business Property Statement, or attach a
separate letter, identifying the Account Number, stating that the business
closed, date of closing and what happened to the equipment.
How and when will I know if my account has
been processed? The Assessor's Office mails out Valuation
Notices in July. The Valuation Notice will identify your Full Cash
Value, Assessed Value and appeal deadlines.
What if I don't agree
with the Valuation Notice? By statute, you have
20 days from the notice's mailing date to file a Petition for
Review (DOR form 82530) with the Assessor's Office. The
Assessor's Office then has 20 days to respond to your petition.
If the disputed value has not been settled by that time, you may
file an appeal with the Arizona State Board of Equalization within
20 days of the mailing date of the Assessor's Decision.
My Business Property
Statement makes reference to "Important Exemption Information."
Is my business exempt? No, this "exemption" refers
to the deduction of the first $66,440 in Full Cash Value (Replacement
Cost New less Depreciation). This amount is annually determined
by the Arizona Department of Revenue. The remaining Full
Cash Value will be Assessed.
I operate several
locations throughout the state. Does the 'Exemption' apply
to each location? The 'Exemption' applies only
once throughout the state for each legal Business entity.
If multiple location's have a combined Full Cash Value of less
than $66,440 then the 'Exemption' would cover all of those locations.
I am leasing equipment,
and the leasing company is billing me for Personal Property Taxes.
Is this legal? By statute, the tax on Business Personal
Property is a debt against the owner. Typically the Leasing
Company will pay the taxes directly to the County Treasurer and
then issue their own billing to the lessee for reimbursement.
Please review your lease agreement for details.
I understand why my leasing company is
billing me for Personal Property Taxes, but they are also charging an
additional Sales Tax. Isn't that double taxation? No.
The Counties are solely responsible to value and to collect the Personal
Property Taxes for the equipment. Separately, the Arizona Department of
Revenue charges "Sales Tax", (technically labeled "Transaction Privilege
Tax"). The Arizona Department of Revenue charges these taxes on every
invoice your leasing company bills to customers in Arizona.
I have finished my lease, and now own the
equipment. Shouldn't I report my 'buyout' cost as my acquisition cost?
The best way to report any equipment that has been previously assessed by
another business entity, is to maintain the Historical Acquisition Costs and
Dates. By reporting the historical information, you will maintain the
depreciation already applied to the assets. Once you report used
equipment, at a reduced purchase cost, it is now Non-Qualified, and the
depreciation starts over from your purchase date. Also, if Market Value
(which is the pre-depreciated value) is reported, then no additional
depreciation will be applied.
Should you have additional questions, comments or
concerns, about Personal Property please call our office at (602) 506-3386, and
our operators will connect you to an Appraiser to assist you.
How do I get more information? Call the Maricopa
County Assessor's Office at 602-506-3406
Is the exemption
for my house only? No, the exemption is applied
to the real estate first, then to a mobile home or automobile.
What are the qualifications?:
- You must be a resident of Arizona.
- Total Assessed Valuation in Arizona
for 2013 cannot exceed $24,469. (This property assessment
usually equates to a $244,690 home value).
- Household income limit from all sources
for widows, widowers and disabled persons with no children
under age 18, excluding social security, cannot exceed $30,008
- If children under 18 years of age
reside in the household, income cannot exceed $36,009 in 2013.
- Disability must be total and permanent and certified by
an Arizona licensed physician on Arizona Department of Revenue
form DOR 82514B.
If qualified how does one benefit? The Assessed
Value of the property is reduced by no more than $3,601 for
the 2013 tax year with a corresponding reduction in taxes.
|How is my mobile/manufactured home assessed?
Mobile/manufactured homes are assessed using the Factory List Price
and a valuation factor which is determined by the Arizona Department
of Revenue. The factors are available online in the Arizona
Department of Revenue's Personal Property Manual
What is the difference
between a mobile/manufactured home on the Personal Property Tax
Roll and an affixed mobile/manufactured home? The
homes are valued the same way, whether you elect to affix your
mobile/manufactured home or leave your mobile/manufactured home
on the Personal Property Tax Roll. An Affidavit of Affixture must
be recorded to affix your mobile home. Once we receive your Affidavit
of Affixture it generally takes two years for the mobile/manufactured
home to show up on your real property tax bill as an improvement
on the land. For more information regarding the Affidavit of Affixture
process, please contact our office at (602)506-3291.
When and how can I
appeal the assessed value of my mobile/manufactured home?
If your home is on the personal property tax roll the appeal must
be filed with the County Assessor within 20 calendar days of the
mailing of the valuation notice. If your home is affixed an appeal
must be filed with the Assessor's office within 60 calendar days
from the mailing of your real property notice of value. The appeal
forms can be picked up from the Assessor's office or printed out
for the Personal Property appeal or for
the Real Property appeal.
I have not received
a notice of value for my manufactured/mobile home, what should
I do? If you own a mobile/manufactured home and
you are not receiving a valuation notice, please contact the Assessor's
office at (602)506-3291. Please have make, year and serial number
or Vehicle Identification Number available.
How do I update the owner/mailing Information
for my mobile home? You can contact us at 602-506-3291 to
update your account information or print a copy of the
New Owner/ New Mailing Address form. Once completed, mail
or fax to:
Maricopa County Assessor's Office
Mobile Homes Division
301 W. Jefferson Ave. Suite # 330
Phoenix AZ, 85003
Fax (602) 506-7335
What should I do in the event that I sell my
mobile/manufactured home? You should contact the
Assessor's office at (602) 506-3291 upon selling or purchasing a
mobile/manufactured home. Be sure to have the new owner's full name and proper
mailing address to update the account.
How do I obtain my mobile/manufactured home
serial number or vehicle identification number (VIN)? The
serial number or VIN is located on the top left hand corner of your title. If
you do not have a copy of your title, contact the Motor Vehicle Department at
(602) 255-0072 to obtain a duplicate.
What is the Mobile Home Relocation Fund?
The fund was established and is maintained by the State of Arizona to assist
tenants who live in Mobile Home Parks with the cost of relocating their
mobile/manufactured home due to a change in the use of land which is rented by
the tenant. For additional information regarding the mobile home relocation
fund please refer to the Arizona Revised Statutes §§
What is the Mobile/manufactured home property
tax clearance permit (504)? This permit is required by
the Assessor's office prior to moving a mobile/manufactured home to insure
taxes are paid and to update our records of the new location and/or the new
owner information pursuant to A.R.S. §§
What permits do I need to legally move my
mobile/manufactured home? In addition to the 504 property
tax clearance you will need to contact Maricopa County Central Permits (623)
932-2247 for additional permit information.
I would like to move a second
mobile/manufactured home onto my land. Is that allowed? Please
contact Development Services at (602) 506-3301 for zoning information.
How much are my taxes?
Can I make payments on my taxes? Can I pay my taxes online?
Please contact the Maricopa County Treasurer for all questions
regarding taxes at (602) 506-8511 or online
just bought a house. How long before the property will transfer
to my name? The Assessor receives over 400,000 documents
from the Recorder's Office each year, however you can expect that
an ordinary house on a subdivision lot purchase could take 6-8
weeks after recording before the change displays on the web site.
Purchases outside of a subdivision (mete/bounds legal descriptions
or splits of property) take longer unless the Assessor's parcel
number of the property is included in the legal description on
the recorded deed.
I want to sell a piece of my
property to one of my children. How do I split a property to get two parcel
numbers for taxes? Record a deed conveying the property
and describing the part of the property (legal description) 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
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.
How long does a property
split take? It should only take 8 to 10 weeks after
the recording date to have a split processed. Contact our downtown office
at 602-506-0198 for information.
Is there anything
I can do to help expedite the split process? Make
sure your title company includes the most recent Assessor's parcel
ID number on the recorded deed, as part of the legal description
of the property, before the document is recorded.
neighbor's house is the same model. Why are our values different?
There could be a number of reasons. To establish market value,
the Assessor's Office gathers information from a number of sources,
including previous sales from the area, zoning, topography, view,
livable square footage, lot size and other component information,
just to name a few. The valuation is determined by a computer
analysis of the information gathered. Although properties may
look alike on the surface there may be subtle differences. In
mass appraisal those are not always obvious, even though they
result in different values. Keep in mind that the Assessor must
value over 1.5 million properties, and you have a
right to appeal that value within 60 days of the date the
Assessor mailed your Notice of Value, if you disagree with the
have asked for a recheck of my property because I think there
is an error in the Assessor's records. How long will that take?
Correction of errors are one of the Assessor's priorities. If
you believe there is a factual error in the Assessor's records,
we will have an appraiser recheck your property, usually within
a few weeks of notification. The appraiser may or may not contact
you directly depending upon the issue. If the error would cause
an increase in the assessment, in most instances the correction
will be made to the next tax year. If the correction would result
in a decrease in the assessment, Assessor staff will correct the
current assessment roll. The Assessor or property owner may also
file administrative action to correct prior assessment rolls (see
below for additional information).
I have a factual correction that results in a decrease in my assessment,
can I get my money back for prior years taxes? More
than likely, the answer is yes. If you file an administrative
action via a Notice of Claim (ARS 42-16254) OR if the Assessor
files an administrative action via a Notice of Proposed Correction
(42-16252), you might be eligible for refunds for up to three
prior years. This process is called a "resolution" and requires
approval by various agencies before it can be completed. It normally
takes several weeks before the process is completed and you receive
a corrected tax bill from the Treasurer. The Treasurer notifies
you by letter after they receive notification from the Assessor
to make the change.
What do I have to
do to report an error on your website? Use the "Contact
the Assessor" link on our page, or the "Contact Us" on a County
page with the keyword Assessor.
How long does it take to get a response?
The Assessor's Public Assistance staff tries to respond within two business
days or sooner, except at extremely busy times, when it could be longer.
If I apply for Senior Protection,
do I have to declare my business income if I had a loss? Yes
you do. All income from all sources will be reviewed for this program.
spouse passed away, how do I get the property listed in my name
only? If the property is held in joint tenancy with
right of survivorship or as community property with right of survivorship,
you can record a copy of the death certificate or a notice of
death at the Recorder's Office. Once the recorded document is
forwarded by the Recorder, the name will be removed.
Can I get reduced taxes if I'm disabled?
The State of Arizona has exemptions for widows, widowers and disabled persons.
for more information on property exemptions, or call Assessor's information