The Assessor

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.

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