The Assessor annually notices and administers over 1.8 million real and personal property parcels and accounts with a full cash value of more than $1 trillion.
PHILADELPHIA, Penn. (July 15, 2025) - Assessor Eddie Cook is pleased to announce a resolution he co-sponsored was accepted by the National Association of Counties (NACo) Board of Directors. The policy, co-sponsored with Cook County Assesso...
National Association of Counties Supports Proposal for Federal Data
PHILADELPHIA, Penn. (July 15, 2025) - Assessor Eddie Cook is pleased to announce a resolution he co-sponsored was accepted by the National Association of Counties (NACo) Board of Directors. The policy, co-sponsored with Cook County Assessor Fritz Kaegi, requests that large counties gain access to federal housing data.
At the Annual Conference Business Meeting, Assessor Cook spoke to NACo members and the Board of Directors who chose to support the policy and called for the release of property characteristics data from the Federal Housing Finance Agency (FHFA).
Gathering this dataset of millions of property appraisals, without incurring any extra cost, would improve assessment accuracy and create a fairer and more equitable property tax system. NACo will now advocate for this policy at the federal level in the coming year.
PHOENIX, Ariz. (July 2, 2025) – With the conclusion of the 2025 Arizona Legislative Session, the Maricopa County Assessor’s Office is pleased to share the successful passage of four bills that impact property t...
Arizona Legislative Session Concludes with Key Wins for County Assessors
PHOENIX, Ariz. (July 2, 2025) – With the conclusion of the 2025 Arizona Legislative Session, the Maricopa County Assessor’s Office is pleased to share the successful passage of four bills that impact property tax administration and improve transparency and consistency in valuation practices.
“We’re proud to work with lawmakers and state partners to advance policy that strengthens how property is valued and ensures fair treatment for all taxpayers,” said Maricopa County Assessor Eddie Cook. “These new laws will help Arizona residents better understand their assessments and provide assessors with clearer tools and standards to do the job right.”
The following Senate Bills (SB) were endorsed by Assessor Cook and the Arizona Association of Counties (AACo), signed into law by Governor Katie Hobbs, and will take effect later this year:
SB 1120 - Assessor's Valuations; Special Districts; Petitions
This bill clarifies that both real and personal property are included in the total assessed valuation for the purpose of forming special districts, such as fire or hospital districts. It also defines how valuation is determined — using full cash value for DOR-assessed property and limited property value for assessor-assessed property — ensuring consistency across jurisdictions.
This legislation modifies the method to annually increase the property assessment limit for the Personal Exemptions program.
The Personal Exemptions program is a statewide initiative to lower the property tax bill for widows/widowers, totally disabled individuals, and disabled veterans who meet all the program’s qualifications, including a limit on their property’s assessed value.
Prior to SB 1122, the property valuation limit was updated by using the average GDP increases from the last two state fiscal years. This bill changes that calculation methodology to be based on the Federal House Price Index instead of GDP.
“GDP increases are not tied specifically to the housing market,” said Cook. “Relying on that information for the Personal Exemptions’ property valuation cap made the threshold unrealistically low. It prohibited individuals from accessing this program who would otherwise qualify and pushed people out if they no longer met the criteria. This is a practical solution that will positively impact some of our most vulnerable residents.”
SB 1224 - Property Tax; Limited Property Value
Spearheaded by Assessor Cook, this legislation ensures that properties previously under Senior Valuation Protection are correctly reassessed when eligibility ends or ownership changes.
Senior Valuation Protection (SVP) enables eligible elderly homeowners to freeze the taxable Limited Property Value (LPV) of their property for a period of up to 3 years. Property owners can renew their application at that point, and if they still qualify, the timeline resets.
SB 1224 addresses the instances when one of these homes is sold, ownership changes, or the property owner no longer qualifies.
In Arizona, property taxes are applied to the LPV, which typically can only increase by up to 5% each year unless a triggering event prompts a recalculation. In those cases, the LPV gets reset based on a formula known as Rule B.
Before SB 1224, the new owner of a property that had received SVP protection could benefit from that previously frozen LPV as it would serve as the starting point for the standard 5% LPV increase.
This new legislation mandates the application of Rule B in such occurrences, which resets the LPV to a level comparable to similar properties in the area.
“One of our office’s core values is providing fair and equitable valuations,” said Cook. “Suppose there are two neighbors with very similar houses, but one purchased theirs after it had its LPV frozen for several years. That could create a significant disparity between the two home’s values and property tax bills. This law will help alleviate that gap and promote fairness for all property owners across Arizona.”
SB 1549 - Conservation Easements; Valuation
This bill states that county assessors or the Department of Revenue must use standard appraisal methods to determine the Full Cash Value of land with conservation easements — unless a statutory formula applies. This ensures consistent valuation practices across counties and fair taxation of properties preserved for public benefit, including natural habitat, farmland, and recreational areas.
“Each of these bills reflects a commitment to modernizing Arizona’s property tax laws, aligning assessments with best practices, and improving transparency for both residents and local governments,” said Cook.
These statutes will go into effect on the General Effective Date, Sept. 26, 2025.
Maricopa County Assessor's Office Named Top Workplace for 2025
June 30, 2025 – We are thrilled to announce that the Maricopa County Assessor’s Office has been awarded several Arizona Top Workplace honors for 2025.
Our office was one of only 158 organizations named a Top Workplace at Thursday’s event hosted by AZ Central.
On top of the Top Workplace 2025 Award, the Maricopa County Assessor’s Office won two Top Workplace Culture Excellence Awards for Work-Life Flexibility and Purpose & Values.
These awards were based on employee feedback gathered through a research-backed, third-party survey administered by Energage. The confidential survey uniquely measures the employee experience and its component themes, including employees feeling Respected and Supported, Enabled to Grow, and Empowered to Execute, to name a few.
According to Energage, our office was recognized for not only being a people-first organization but for excelling in these specific areas of workplace culture:
Work-Life Flexibility - This award celebrates the Maricopa County Assessor’s Office for providing options to our employees in how and where they work, as well as having managers who care about their concerns.
Purpose & Values - The Maricopa County Assessor’s Office was commended for embedding our mission and values into our culture and are efficient in our work to bring it into reality.
“When our office was named a Top Workplace for the first time in 2023, we were so excited for the recognition, but I was more looking forward to the input and insight gathered from our team during the process,” said Maricopa County Assessor Eddie Cook. “We spent the last year and a half focusing on the areas of improvement highlighted during that survey. To win the two Culture Excellence Awards in addition to the Top Workplace Award again for 2025 is truly a reflection of this team’s dedication to each other and our community.”
