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.
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 Elementary School District, City/Town/Un-incorporated Maricopa County, as well as any other special taxing 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.
What do I do if I think I am being billed for the wrong Special Districts?
Please contact the Assessor's Customer Service Center at 602-506-3406 or contact the district directly.
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. Tax bills will only reflect Districts that levy a tax.
Why did my taxes for special districts change from last year?
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. If the error is determined to also exist for any or all three past years as well, the appraiser will correct the effected years as well. The Assessor or property owner may also file administrative action to correct prior assessment rolls (see below for additional information).
What are EVIT and WESTMEC?
The East Valley Institute of Technology (EVIT) and Western Maricopa Education Center (West-Mec) are districts affiliated with existing school districts that provide technical trades education. EVIT is affiliated with Chandler Unified, Fountain Hills Unified, Gilbert Unified, Mesa Unified, Queen Creek Unified, Scottsdale Unified, Tempe Union, and Higley Unified School Districts. West-Mec is affiliated with all Agua Fria Union High, Buckeye Union High, Deer Valley Unified, Dysart Unified, Glendale Union High, Paradise Valley Unified, Peoria Unified, Saddle Mountain Unified, Tolleson Union High, Wickenburg Unified, as well as Cartwright Elementary School District.
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 Maricopa Special Health Care District.
How do I know which special district(s) my property is in?
You can go to the 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 is a District?
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. The tax rates are applied only to the primary value (LPV).