What does the Assessor do?
The Assessor has the following basic responsibilities:
- Locates and identifies all taxable property in Maricopa County and further identifies the ownership.
- Establishes a value for all property subject to property taxation.
- Lists the values of all property on the assessment roll.
- Apply all legal exemptions.
The Assessor does not:
- Compute property tax bills.
- Collect property taxes.
- Establish property tax laws.
- Set rules by which property is appraised.