Frequently Asked Questions

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Property tax

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.
  • Conduct property line surveys.
  • Provide instructions on how to transfer property ownership.
For information on how to pay your property taxes, please click here.
If you have not received your tax bill please contact the Treasurer's Office at 602-506-8511 (TT 602-506-2348).
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).
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.

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
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.
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. § 45-15001 thru § 42-15010 .
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.
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.

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 , § 42-12010 .