How do I pay my taxes?
For information on how to pay your property taxes, please click here
I didn't receive my tax bill, what do I do?
If you have not received your tax bill please contact the Treasurer's Office
at 602-506-8511 (TT 602-506-2348).
Why did my LPV value go up and FCV value go down?
The LPV value is a statutory calculated value based on the Arizona Constitution and Statutes. The LPV may continue to rise annually but can never exceed the FCV value. Beginning in tax year 2015, the tax rates are applied only to the LPV (primary value).
What is the difference between a tax rate and a tax levy?
A Tax Levy is the amount of money to be raised by property taxation and is reported annually by each district (residents approve the tax levy). A Tax Rate is is the percentage used to determine how much a property owner will pay per one hundred dollars of net assessed value.
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 Budget and determine the amount of money to be raised by property tax to fund the budget. Primary tax levies are used for the maintenance and operation of school districts, cities, community college districts and counties. Secondary tax levies consist of bonds, budget overrides, and special districts such as fire, flood control and other limited purpose districts.
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 property taxes.
How is Assessed Value determined?
The Assessed Value is a percentage of the Full Cash Value and Limited Property Value. The Assessed Value of each property class is set by the Arizona Legislature in A.R.S.
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 may be assigned multiple Legal Classes and a "mixed assessment ratio" will be applied to the 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 Full Cash Value?
Arizona Revised Statutes defines Full Cash Value (FCV) as being synonymous with market value. For assessment purposes, Full Cash Value approximates market value except for possible conditions unique to mass appraisal. This value is for the tax year shown at the top of your valuation notice page.
Full Cash Value (FCV) reflects market, unless other statutory calculations are mandated, and is the appealable value. The FCV represents the value of the land and improvements. When there is no statutory formula, the FCV is determined using standard appraisal methods and techniques. Beginning with tax year 2015, the LPV is utilized to calculate property taxes with the exception of Personal Property (excluding mobile homes) and centrally valued properties identified in A.R.S. § 42-12001, § 42-12002, § 42-12003, § 42-12004, § 42-12005, § 42-12006, § 42-12007, § 42-120011.