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:

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.”

Over 1.7 Million Notices of Value Sent

MARICOPA COUNTY, Ariz. (Feb. 20, 2025) - The Maricopa County Assessor's Office is sending Notices of Value to more than 1.7 million property owners this week, about 14 thousand more than last year. These Notices are for real property for the 2026 tax year as Arizona property values are set a year ahead to allow for an extensive appeal process.

Each Notice contains two values, the Full Cash Value (FCV) and the Limited Property Value (LPV). FCV is comparable to market value while LPV is used for property tax purposes.

The median FCV of all six real property types saw an increase, signaling an upward trend in property values has re-emerged after most experienced a decrease last year. Commercial property saw the largest median FCV increase at 7.9%. In contrast, condominiums had the lowest median FCV increase at just 0.7%.

The median LPV of all property types also rose; most saw the standard increase of 5%. This is because of Proposition 117.

Since going into effect in 2015, voter-approved Proposition 117 has governed how LPV is calculated. If there are no significant changes to the property or how it is used, the LPV can increase by up to 5% but never surpass the FCV.

“I am so proud that our team assesses every parcel and property with fairness, equity, transparency, and efficiency,” said Assessor Eddie Cook. “We make it a daily priority to provide best-in-class service, and I am so grateful for my team and all the efforts they make to best serve the residents of Maricopa County.”

Property owners have sixty days after the mailing date printed on their Notice to file an administrative appeal with the Assessor’s Office if they believe their property has been improperly valued or classified.

The Maricopa County Assessor's Office encourages property owners to review their Notices of Value and reach out with any questions or concerns. Online resources are available to assist property owners in understanding the valuation process and the factors influencing their property values, including a brand-new educational video for the 2026 Notice of Value and a list of FAQs.

They can also contact our office by calling 602-506-3406 or emailing [email protected].

Maricopa County Assessor's Office Receives Summit Award for Innovative Training and Development Program

MESA, Ariz. (Dec. 13, 2024) – The Maricopa County Assessor’s Office has been recognized by the Arizona Association of Counties (AACo) with a 2024 Summit Award for its dynamic training program and Team Development and Collaboration initiative.

The prestigious Summit Award in Employment & Training highlights exceptional efforts in workforce development and innovation, and the Assessor’s Office stood out for its commitment to empowering its team. The Team Development & Collaboration initiative was implemented as part of the office’s Strategic Plan in 2021 to address skill gaps, foster professional growth, and enhance overall employee satisfaction.

Since its launch, it has achieved a remarkable 290% increase in employee training hours and contributed to significantly improved employee retention and promotion rates.

“We are deeply honored to receive the Summit Award,” said Eddie Cook, Maricopa County Assessor. “Our employees are the backbone of our office, and this initiative was designed with their success and professional development in mind. The results have been incredible, and this recognition affirms our commitment to investing in our team.”

Another initiative established in the Strategic Plan was the Digital First initiative, which centered around the deployment of a new mass appraisal system, AA-GAMA. With the rollout of AA-GAMA, our training team tailored courses and sessions dedicated to learning the new system. This robust and thorough training curriculum was another component of AACo selecting the Maricopa County Assessor’s Office for the 2024 Summit Award.

The Maricopa County Assessor’s Office serves one of the nation’s largest counties, with a mission to provide accurate and transparent property assessments while delivering exceptional service to the community. This award reinforces the office’s dedication to operational excellence and its role as a leader in local government.

Fiscal Year 2024 Annual Report

We are pleased to present the 2024 Fiscal Year Annual Report for the Maricopa County Assessor’s Office, a comprehensive overview of our work over the past year. This report highlights key accomplishments, initiatives, and financial data that demonstrate our commitment to serving the residents of Maricopa County with accuracy, transparency, and efficiency.

As your Assessor’s Office, our primary goal is to fairly and equitably assess property values, ensuring that everyone contributes their fair share to essential community services like schools, infrastructure, and public safety. During FY2024, we made great strides in modernizing our processes, improving accessibility for taxpayers, increasing public awareness about our work and the many options available to property owners, and fostering a work culture where each team member feels empowered and valued.

You’ll find detailed financial statements, performance metrics, and updates on our ongoing efforts to enhance technology and communication with the public. We invite you to review the report and see how the Maricopa County Assessor’s Office is working to meet the needs of our community today and in the future.

Thank you for your continued support and trust in our work.

Read FY2024 Annual Report.

Notices of Intent to Reclassify Mailed

MARICOPA COUNTY, Ariz. (Sept. 23, 2024) – Nearly 14,000 Notices of Intent to Reclassify Residential Property forms were mailed today for the 2025 tax year. The County Assessor is statutorily required to continually review residential property classifications to determine whether the owner on record uses the property as their primary residence. Part of this process is mailing Notices of Intent to Reclassify Residential Property for any of the following reasons:

1. The owner has a mailing address outside the county where the property is located.
2. The owner has a mailing address, other than a post office box, that is different from the physical property address
3. The owner has the same mailing address for more than one class three property in this state.
4. The owner appears to be a business entity.

1. The period of occupancy each year.
2. The owner's registered voting precinct.
3. The owner's driver's license address.
4. The registration address of the owner's motor vehicle.
5. Other appropriate indicators of primary residency.

1. The owner's natural or adopted child or a descendant of the owner's child.
2. The owner's parent or an ancestor of the owner's parent.
3. The owner's stepchild or stepparent.
4. The owner's child-in-law or parent-in-law.
5. The owner's natural or adopted sibling.

Business Personal Property Notices Mailed

Approximately 27,500 Business Personal Property (BPP) Notices of Value for roughly 70,000 accounts were mailed Friday, Aug. 16.

Business Personal Property can include assets such as tables, desks, computers, and machinery and equipment. Business owners must report the acquisition costs of all active assets used in the operation of their business on an annual basis. Once the BPP unit receives this report, they apply depreciation factors to the costs to determine the Full Cash Value.

Owners can appeal their value. The deadline to appeal is Monday, Sept. 16.

You can find more information and access the necessary forms here.

Notice of Proposed Correction Reversal Letters Mailed

MARICOPA COUNTY, Ariz, (June 14, 2024) – The Maricopa County Assessor's Office is sending out another batch of Notices of Proposed Correction related to a court decision on Limited Property Value. This group of Notices will reverse the initial Notice of Proposed Correction (NOPC) we mailed to thousands of property owners last October.

Our office sent the first NOPC after the Tax Court ruled in Qasimyar et al. v. Maricopa County that a change from a Class 3 (primary residence) to a Class 4 (non-primary residence or rental), or vice versa, is technically a "change in use." As a result, the property's Limited Property Value (LPV) must be determined using a specific statutory calculation, which, in turn, affects the property's taxes. This ruling was ultimately upheld by the Arizona Court of Appeals in 2021.

Since we value properties a year ahead of the tax year, and in compliance with the Court decision, our team began identifying the properties that moved between Class 3 and Class 4 in tax years 2022 and 2023 – more than 78,000.

Before the ruling, our office did not consider a change from Class 3 to 4 or vice versa a "change in use" because it remained a residential property and calculated its LPV using the "standard" Rule A method. Rule A increases the property's LPV by up to 5% each year but can never exceed its Full Cash Value (FCV). However, if there has been a "change in use," Rule B is triggered, and the LPV is now calculated using a countywide ratio.

To implement the Court's decision, we had to recalculate the roughly 78,000 properties' LPV using Rule B. Over 34,000 properties were identified to receive a decrease in LPV while more than 44,000 properties would see an increase. In October 2023, we mailed NOPCs to the properties getting a decreased LPV.

However, following the court decision, the Arizona Legislature passed Senate Bill 1267, clarifying that a change between Class 3 and Class 4 does not qualify as a "change in use" and, therefore, will not trigger a Rule B. SB 1267 went into effect in October 2022, coinciding with the start of tax year 2023.

Updated guidance from the Maricopa County Attorney's Office stated that SB 1267 required us to reverse any NOPCs already sent for the 2023 tax year because of the Qasimyar case. We had yet to start mailing NOPCs to the properties receiving an increased LPV, so only about 14,000 properties were affected. Today, we issued those additional NOPCs, reverting the property's LPV to its original value.

The Maricopa County Assessor's Office acknowledges that this process may raise questions and concerns. We are committed to providing transparency and support to ensure property owners understand the changes and their options clearly.

We are offering virtual public education sessions where our subject matter experts will help property owners understand their revised value. They are as follows:

Notices of Proposed Correction Mailed

MARICOPA COUNTY, Ariz, (May 24, 2024) – The Maricopa County Assessor's Office is sending out about 19 thousand Notices of Proposed Correction to address a court decision on Limited Property Value. This group is the final mailing for properties receiving an increase to that value as a result.

In Qasimyar et al. v. Maricopa County, the Tax Court ruled that a change from a Class 3 (primary residence) to a Class 4 (non-primary residence or rental), or vice versa, is technically a "change in use." As a result, the property's Limited Property Value (LPV) must be determined using a specific statutory calculation, which, in turn, affects the property's taxes. This ruling was ultimately upheld by the Arizona Court of Appeals in 2021.

In Arizona, a property's LPV (taxable value) is calculated using either Rule A or Rule B. Rule A is the “standard” calculation for LPV. Over 95 percent of all Maricopa County properties receive a Rule A, which increases the LPV by up to 5 percent each year but can never exceed the property's Full Cash Value (FCV).

Rule B is triggered when the prior year’s LPV cannot be used as a baseline because the property was omitted from the preceding year’s tax roll, was split, had an addition or deletion worth at least 15 percent of its FCV, or the use of the property changed. Rule B requires our office to recalculate the LPV using a countywide ratio. For example, for tax year 2022, the LPV ratio was 68 percent of the Full Cash Value for Class 3 parcels and 67 percent for Class 4 parcels.

Before the court decision, our office did not consider a change between Class 3 and Class 4, or vice versa, as a "change in use" because it remained a residential property. To implement the Court of Appeals' decision, our office had to recalculate the LPV of all properties that changed between Class 3 and Class 4 from tax year 2021 to tax year 2022 using Rule B regardless of whether the recalculation increased or decreased the property’s LPV - about 55,000 properties in total.

With this mailing, we have officially notified the roughly 20,000 property owners identified for an increase. We mailed around 35,000 Notices of Proposed Correction (NOPC) to the properties receiving a decreased LPV in October 2023.

The properties that receive an NOPC indicating an increase to the LPV will not see additional tax liability for any past or current tax years. However, these revised LPVs will serve as the foundation for the property's LPV in the future, which could impact the owner’s tax responsibility beginning in tax year 2025.

Following the court decision, in 2022, the Arizona Legislature passed SB1267, clarifying that a change between Class 3 and Class 4 does not qualify as a "change in use" and will not trigger a Rule B for tax years 2023 and later. Moving forward, Rule B will only be triggered if a property’s intended use changes, i.e., a residential property to a commercial property, it was left off the previous year’s tax roll, or there are significant changes to the property.

The Maricopa County Assessor's Office acknowledges that this court decision and subsequent NOPCs may raise questions and concerns. We are committed to providing transparency and support throughout this process to ensure property owners understand the changes and their options.

We are offering several virtual public education sessions where our subject matter experts will help property owners understand their revised value and any implications. They are as follows: