Welcome to the Pima County Assessor's Web Site

Personal Property Update

The 2015 Arizona Business Personal Property forms were mailed on 1/9/2015, and are due back in our office by 4/1/2015. If you didn’t receive a 2015 form in the mail, you need more time to file your 2015 statement, or you have any additional questions, contact our office before April 1st. Failure to file timely may result in a penalty. We can be reached at (520) 724-8700.

Arizona Business Property Statement Information
All owners of personal property must file a Business Property Statement with the Assessor annually by April 1. The term “Business Property” identifies property used for commercial, industrial, and agricultural purposes. It includes personal property improvements on possessory rights (I.P.R.’s), and certain leasehold improvements. Under Arizona law, all such property is subject to property taxes, except for certain goods and materials considered to be inventory and ultimately held for resale, and certain specified animals. Business property is valued at its full cash value as of the current year. Any difference in acquisition cost, as found on the books and records, from what is reported to our office will be considered escaped property. Escaped property may include under-reported or unreported property. Escaped property is subject to taxation, interest, and applicable penalties for a period of three years from the date the notice of escaped property was mailed by the Assessor.

For more information regarding Personal Property, please select the Business Personal Property link at the top of this page.


In 2012 the voters of Arizona passed Proposition 117 amending Article IX of the Arizona Constitution relating to property taxes. The constitutional amendment establishes that beginning with the 2015 Tax Year, the limited property value is to be the basis for determining all property taxes. Please note the limited property value is a statutorily set value and cannot be appealed. Only the full cash value may be appealed.

For Residential Properties, the median percentage change ranged from -3% for Economic District 40 (Ajo) to +19% for Economic District 16 (South Tucson~Airport). Our Residential Property Information page has links to maps of all 22 Economic Districts (containing a chart of their median statistics) as well as links to other residential valuation information. These links are on our Residential Information page. The entire 2015 Valuation Notice file and other 2015 files are available for download on our 2015 Downloads page.


It is the County Assessor's job to identify all property subject to taxation, determine who owns the property, determine the property's value, maintain the assessment roll, and to process appeals and exemptions as specified by law.

The goal of our Web site is to provide the public with a resource that is easy to use in obtaining information about property values, the assessment process, the appeals process, and how to apply for an exemption or the senior freeze. We hope you find this site a useful tool in obtaining the answers to your questions. If you have any suggestions, please let us know by visiting our Web Site Suggestions page and leaving a comment. Our staff is always available and ready to assist you.

Our most frequently asked question is why do my taxes go up every year? The simple answer to this question is that tax increases are a combination of increased property worth and higher budget demands by taxing jurisdictions. The Assessor has no jurisdiction or responsibility for the taxing jurisdiction's budgets, the tax rates that they set, or the amount of taxes paid. These matters are handled by the various agencies performing the services that are supported by the taxes paid. These agencies, such as the county government, city governments, school districts, and other taxing districts, determine the taxes levied by the budgets that they set.

You may ascertain which specific jurisdictions affect your taxes by reviewing the comparative taxes shown on the front of your property tax statement. If you have questions about a particular increase, call the respective phone number on the back of your tax statement.

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