Frequently Asked Questions


Ownership as listed in our data is merely our tax-assessment-related estimate of who appears to own property as we pursue our statutory mandate of sending valuation notices to the owners of our parcels. Actual ownership is the weight of evidence produced by real estate documents, laws, court decisions, and so forth, relevant to specific parcels. If you suspect we have erred in our ownership listing for a parcel, please provide us with the evidence you feel we are missing for our review.

Recorded instruments that transfer title take approximately 6-8 weeks to display on our website.

How can I correct a real estate document that recorded with errors?

A real estate attorney, title company, real estate broker, etc. should be able to provide you with an adequate solution for your situation.

How do I add another person to my deed, or to my property?

The most common way to expand the owners of the property is to have someone create a new deed to convey ownership in whatever format meets their new need. A real estate attorney, title company, real estate broker, etc. should be able to provide you with an adequate solution for your situation.

Why can’t Assessor employees provide me with legal advice?

State law prohibits persons who are not licensed by the Arizona Supreme Court from rendering legal advice. If you need legal advice, consult an attorney skilled in the area of your need.

Can I buy copies of recorded deeds and other real estate documents from the Assessor?

No. Official copies of recorded deeds and other real estate documents can be obtained from the Pima County Recorder on the 1st floor of the County Public Service Center at 240 N. Stone Avenue in downtown Tucson. Call (520) 724-4350 for information.

How can I sell property to, or buy property from, Pima County? Or how can I get the County to acquire property for a road or officially abandon a road?

Contact Pima County “Real Property Services” on the 6th floor of the Public Works Center at 201 N. Stone Avenue in downtown Tucson or call (520) 724-6313.

Primary Residence

Class 3.1 Owner’s Residence

Class 3.2 Owner’s Qualified Family Member

PRIMARY RESIDENCE DEFINITION: A Primary Residence is your one and only main residence where you or a qualified family member resides. You can have only one primary residence no matter how many homes you own, worldwide.

Additional Information: A residential use property that is leased or rented to a “qualified family member” for use as their primary residence must be registered with the County Assessor as being a residential-rental property pursuant to . However, that residence will be classified as Legal Class 3. In addition to your Affidavit for Primary Residence form, please complete a Arizona Residential Rental Property form with our office and state that it is for your “qualified family member”.

Who is a qualified family member?
  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.
What is the difference between class 3 and class 4 residential property?

Both classification types are residential with a 10% assessment ratio. The main difference is the state aid to education credit that is applied to the property if the owner qualifies for a primary residence class 3 assessment.

My spouse lives in a separate residence – does the second property qualify?

A Spouse is NOT a qualified family member. A spouse must be on title of the property that is being claimed as his/her primary residence to receive primary residence status.

If I live in the main house and rent a second house on the property do I still qualify as a primary residence?

Yes, but pursuant to you are required to file an Arizona Residential Rental Property form for the portion of the property that is occupied by a tenant. You should also include a primary residence form to ensure a class 3 primary residence status.

My property was my primary residence but is currently unoccupied, do I need to report the change?

Yes. The property can no longer be considered your primary residence and must be updated to non-primary, long term rental or transient lodging rental status.

I received my “Residential Notice of Value” card and my residential property is classified incorrectly, how do I have it changed?

You will need to complete a Residential Petition for Review of Valuation and Instructions form . Your appeal must be postmarked on or before the appeal deadline date to be valid. In addition to appeal form please complete one of the following:

  • For Class 3 Primary Residence you will also need an Affidavit for Primary Residence form
  • For Class 4.1 Non-Primary Residence – formal statement to declare as non-primary
  • For Class 4.2 Rental property you will also need an Arizona Residential Rental Property form pursuant to
  • For Class 4.10 Vacation or Short-Term Rental property where the property owner does not reside, you will also need an Arizona Residential Rental Property form pursuant to
If I request to change my residential classification on my Notice of Value appeal, does this also change the prior tax year(s)?

No. For prior tax years you will be required to complete a Taxpayer Notice of Claim – Real Property form and file it with the appropriate county office. Class 3 primary residence requests for closed tax rolls are submitted to the Clerk of the Board, while class 4.1 non-Primary or 4.2 Residential rental requests are submitted to the County Assessor.

How do I claim class 3 primary residence status for a “closed” assessment roll or a billed tax roll?

Pursuant to and County Board policy D22.10 the property owner will need to file a petition with the “Clerk of the Board” in Pima County. See their website for details or contact information. (An assessment roll is considered closed December 20 in the calendar year preceding the tax billing. Example: 2015 assessment roll will close on December 20, 2014 and will be billed in September 2015)

I filed a Notice of Claim to change my residential classification, when will I see the change on your website?

Closed tax roll years will only display the assessment roll conveyed in December prior to the billing year. You should receive a decision letter from the appropriate office where you filed you claim stating whether or not a change in your classification has been approved.

Rental Residence

Class 4.2 - Income Producing

Class 4.10 Leased or Rented to Lodgers

Arizona law requires the Assessor to determine the use of all county property. Please note that pursuant to Arizona Revised Statutes, penalties may apply if your property is incorrectly classified and/or the correct forms are not filed with the Assessor’s office.

In compliance with : an owner of residential rental property shall maintain with the Assessor specific information regarding their rental property. The owner shall update any information within 10 days after a change occurs. This information is public record per paragraph D of the above reference statute. Failure to comply may result in a civil penalty being imposed. An Arizona Residential Rental Property form is required for vacation or short-term rentals, leased or long-term rentals as well as those properties occupied by a qualified family member receiving a class 3 designation. Any situation where the property owner is not the occupant, this form is required.

What properties are considered residential rental?

, "Residential rental property" is property that is used solely as leased or rented property for residential purposes. Owners must register certain information related to the property and its ownership with the assessor in the county in which the property is located.

I only rent my property a week or two at a time during the winter/summer, is that different?

Yes, defines transient lodging or short term rental as “the use of lodging space on a daily or weekly basis, or on any other basis for less than thirty consecutive days. “ As such, the property may be classified as either a class 3 primary residence or class 4.10 rental property.

What is a daily/weekly, transient lodging or short-term rental?

defines transient lodging or short term rental as “the use of lodging space on a daily or weekly basis, or on any other basis for less than thirty consecutive days.“

My property is currently rented, available for rent, or leased, do I need to report the change in use?

Yes, requires all residential rental property be registered in the county in which the property is located. If you own rental property, plan to rent your current residence, or have leased your property, you will need to complete an Arizona Residential Rental Property form to comply with this statute.

What is a statutory agent?

A residential rental property owner who does not reside in Arizona must designate a statutory agent who lives in the state of Arizona to accept legal service on his/her behalf. Regardless of where organized; a corporation, limited liability company, partnership, limited partnership, trust or real estate trust, must register the name of the ownership entity as well as a principal within the business entity per .

I received my “Residential Notice of Value” card and my residential property is classified incorrectly, how do I have it changed?

You will need to complete a Residential Petition for Review of Valuation and Instructions form . Your appeal must be postmarked on or before the appeal deadline date to be valid. In addition to appeal form please complete one of the following:

  • For Class 3 Primary Residence you will also need an Affidavit for Primary Residence form
  • For Class 4.1 Non-Primary Residence – formal statement to declare as non-primary
  • For Class 4.2 Rental property you will also need an Arizona Residential Rental Property form pursuant to
  • For Class 4.10 Vacation or Short-Term Rental property where the property owner does not reside, you will also need an Arizona Residential Rental Property form pursuant to
If I request to change my residential classification on my Notice of Value appeal, does this also change the prior tax year(s)?

No. For prior tax years you will be required to complete a Taxpayer Notice of Claim – Real Property form and file it with the appropriate county office. Class 3 primary residence requests for closed tax rolls are submitted to the Clerk of the Board, while class 4.1 non-Primary or 4.2 Residential rental requests are submitted to the County Assessor.

Why did my value increase at a level different from others in my area?

There are numerous scenarios, which would affect the percent of increase from one year to the next on residential properties. In addition, this comparison is not a standard method or technique employed in the valuation process. Therefore, the focus should be on the current value, to see if it reflects market and whether it is valued fairly in comparison with similar properties.

My full cash value decreased but the limited increased – why?

In Pima County, most residential properties are valued on an annual basis using the market approach. One of the larger influences in the market (recorded sales) is location. Different geographic areas of Tucson experience different market trends and the values are adjusted accordingly. While the full cash value is determined using the market approach, limited values are calculated according to a mathematical formula pursuant to Arizona Revised Statues, and .

I don't intend to sell my house, so why should my value be based on market?

The State of Arizona has an ad valorem tax system. An ad valorem tax is based on the principal that the amount of tax paid should depend on the value of property owned.

Why should I be penalized for somebody else paying a high price for a home in my neighborhood?

It isn't a penalty. If a number of homes similar to yours are selling for more, it increases the marketability and market value of your property.

The condition of my property is getting worse each year. It needs paint and I would have to do a lot of work to sell it or it would not sell for the same price as other properties that didn't need work.

Items of this nature are referred to as "Deferred Maintenance" and are the responsibility of the owner to maintain. The Assessor's Office takes a neutral position on this issue for the following reasons:

  1. The condition of the property often changes from year to year and the Assessor's Office does not re-canvas to identify these changes.
  2. The Assessor's Office cannot reward property owners with a reduction in value for their lack of maintaining their home, just as it cannot punish property owners with higher values for maintaining their home.
How can my property's value increase when I haven't done anything to improve it?

Property values are based on the activity in the marketplace. Therefore, the most frequent cause of a change in valuation is change in the market or economy. If a certain neighborhood or community becomes a fashionable place to live, the change in valuation will be reflected by the prices paid for property. In a stable neighborhood, with no extraordinary pressure from the market, simple inflation may increase property value.

There are properties in my area with additions that the Assessor's Office hasn't picked up. My neighbors aren't paying their fair share. Because of this, my value should be lower.

The Assessor's Office will be happy to collect the necessary information and verify the listing information for those properties. However, this does not prove that your value is incorrect or that it should be altered.

The houses that sell in my area far exceed the house that I have and they have been remodeled. How can you compare my house with those?

We make an effort to identify properties of this nature and field check them to verify their listing information. Because we're working within a range of selling prices, one or two sales, which may have incorrect listing information, would not affect the value of your home. We could even eliminate them from our analysis and see if the value is supported by other sales in the area. If you would like to identify the properties, we can initiate field inspections on them.

I built my own home. It cost a lot less to build it than the value that you have placed on it.

Labor costs, material costs and the market value of the land are all factors associated with the cost to build your home. Even though one has built their own home, their house will sell on the market at the same level as other houses in the area built by contractors. The difference in value between what the property cost to build and what it would sell for is called "sweat equity". Therefore, the value assigned by the Assessor's Office is what the market indicates by utilizing a comparative sales approach.

I have an older home in an area where they are building new homes. How will this affect my property value?

In the valuation process, adjustments are made for age, type of construction as well as a number of other variables.

How can my property increase in value if it is getting older?

In order to establish a market value for your property we must analyze the market in your neighborhood. If homes, with similar characteristics such as age, in your area are selling for a higher price, then it would suggest that your property would be worth a similar amount.

What if I think the Assessor's value is wrong?

If you feel the Assessor has made a mistake in valuing your property, you may file a petition for review with the Assessor's office. The an overview of the process is on our Appeals Process page. You may also review our Residential Valuation Review Workbook to assist you in reviewing your property's assessment.

There are no paved streets in my area. I don't have trash pickup or other services. Therefore, my value should be lower.

Sales of properties in the same local would reflect the same conditions and therefore establish market and value. The lack of services needs to be directed to those specific agencies and cannot be addressed by the Assessor's Office.

How is my mobile/manufactured home valued?

All mobile/manufactured homes, are valued using the Factory List Price (located on the title) and a depreciation factor which is determined by the Arizona Department of Revenue. These factors are available online in the Arizona Department of Revenue’s Personal Property Manual.

Improvements or additions such as awnings, storerooms, Arizona rooms, etc are valued at replacement cost new less depreciation for the age.

What is the difference between an affixed mobile/manufactured home and an unsecured mobile/manufactured home?

The homes are valued the same way, whether you elect to affix your home or leave your mobile/manufactured home on the Unsecured Assessment Roll. In order for our office to process an Affidavit of Affixture () there must be a common ownership between the land and the mobile/manufactured home. Once you affix your mobile/manufactured home it appears on the Real Property Assessment Roll and you will receive a Notice of Value which includes both the value of the home and the value of the Real Property. If your home and land have different ownership, the home will remain on the Unsecured Assessment Roll. For more information regarding the affixture process, please contact our office at (520) 724-8720.

When may I appeal the value that the County Assessor has established for my mobile/manufactured home?

If your home is on the Unsecured Assessment Roll the appeal must be filed with the County Assessor within 30 days of the mailing of the Notices of Value. The Notice of Value on unsecured mobile/manufactured homes is mailed by the end of July.

If your home is affixed, your Notice of Value is mailed by March 1st of each year. Appeals on affixed mobile/manufactured homes must be filed with the Assessor's office within 60 calendar days.

I have not received a Notice of Value for my mobile/manufactured/ home, what should I do?

If you own a mobile/manufactured home and you are not receiving a Valuation Notice, please contact the Assessor’s office at (520) 724-8720. Please have your serial/VIN number or title ready when you call.

How do I change my mailing address on the Valuation Notice?

Mailing and/or location address for unsecured mobile/manufactured homes may be changed by calling our office at (520) 724-8720. If your home is affixed and you would like to change your mailing address, please review the Address Change information.

If I sell my unsecured mobile/manufactured home should I contact the Assessor’s office?

Yes. You should contact the Assessor’s office at (520) 724-8720 upon selling or purchasing a mobile/manufactured home to insure proper assessment. You should also contact the Treasurer’s Office to make sure that all the taxes on the home have been or will be paid. The number is (520) 724-8341.

If I use my mobile/manufactured home as storage, am I still assessed?

Any titled mobile/manufactured home that is not in a dealer's inventory is subject to assessment. If you feel the valuation is incorrect, an appeal needs to be filed with the Assessor's office within the appropriate time frame.

How do I obtain my mobile/manufactured home serial number or vehicle identification number (VIN)?

The serial number or VIN is located on your title. If you do not have a copy of your title contact the Motor Vehicle Department at (520) 629-9808 to obtain a duplicate.

What is the Mobile Home Relocation Fee, and why am I paying it?

The fee is charged to mobile/manufactured units which are located in or are moved to mobile home parks. The fund was established and is maintained by the State of Arizona to assist tenants with the cost of relocating their mobile/manufactured home due to a change in the use of land which is rented by the tenant. For additional information regarding the Mobile Home Relocation Fund please refer to .

What is the 504 Property Tax Clearance Permit?

A form 504 Property Tax Clearance Permit () is required by law when moving a mobile home. The assessor shall issue the clearance if it is determined that all fees and taxes applicable to the mobile/manufactured home pursuant to have been paid as of the date of application.

The 504 Tax Clearance Permit must be issued by the County in which the manufactured/mobile home is currently located. The required information needed to obtain this permit is:

  1. Year, make, size, and vehicle identification number of mobile/manufactured home being moved
  2. Titled Owner or Dealer's name
  3. Mailing address of current owner
  4. Current physical location of the unit
  5. Name of mover or moving company
  6. New owner or Dealer's name (if sold or traded in)
  7. New physical location
  8. New mailing address

This Permit is also used to update the Assessor's records of the new location and/or the new owner information pursuant to and .

I want to move my mobile/manufactured home, besides the 504 Tax Clearance Permit, what other permits will I need?

In addition to the 504 Tax Clearance Permit, you will need to contact Pima County Development Services at (520) 724-6490 for additional permit information.

I would like to move a second mobile/manufactured home onto my land. Is that allowed?

Please contact Development Services at (520) 724-6490 for zoning information.

When are the mobile/manufactured tax bills mailed?

Beginning in 2008, the Unsecured Tax Bills are mailed during the second week of September. (In prior years the Notice of Value and the Tax bill were a combined form.)

I affixed my mobile/manufactured home and my mortgage company pays the taxes. Why did I get a tax bill?

Affidavits of Affixture recorded no later than August 15th of the calendar year become Real Property for the following tax year. Affidavits recorded after August 15th will become Real Property for the tax year following the next tax year. Please check your recording date on your Affidavit of Affixture. You are responsible for the Unsecured Taxes for the interim year(s).

I have questions about the Taxes on my mobile/manufactured home.

Please contact the Pima County Treasurer for all questions regarding Taxes at (520) 724-8341.

I still have questions regarding Manufactured or Mobile Homes. Whom should I contact?

Our frequently asked questions page is a work in progress. For additional information, you may either call (520) 724-8720 or email June Melendez at June.Melendez@pima.gov.

What is Personal Property and specifically, what is Business Personal Property?

For property tax purposes in Arizona, Personal Property is defined as all types of property except Real Estate. Taxable Personal Property includes mobile homes, manufactured homes (not affixed), and property used for commercial, industrial, and agricultural purposes. Personal Property is considered movable—not permanently attached to the Real Estate. Although there are exceptions, Personal Property usually can be removed without causing damage to either the Real Estate from which it is removed or to the item of property itself.

Business Personal Property can be further defined as assets used to operate a business, farm, ranch, or residential rental activity. It includes, but is not limited to office furniture, all types of equipment, non-licensed vehicles (such as tractors), supplies, spare parts, leasehold improvements, appliances, furniture, etc.

Is all Personal Property Taxed?

Personal Property used by the owner for private, domestic purposes is not subject to Personal Property Taxation (except for manufactured housing). Household goods and furnishings, personal wardrobes and jewelry, or recreational possessions used in the owner's residence for private activities are exempt from property taxation.

How does the Assessor determine my Personal Property's value?

Personal property appraisers that establish market value use many different sources. Retail and wholesale price books, vehicle "blue books", industry catalogs, and owner's records of purchases are all used. The Department of Revenue Personal Property Manual contains tables, which include factors for both appreciation and depreciation, which can then be used to arrive at Replacement Cost New Less Depreciation (RCNLD). It is synonymous with Full Cash Value (FCV). That is the value that the Assessor places on each item of personal property in your possession as of December 31 of the prior year.

The original cost of a personal property item includes the purchase price plus all freight and installation costs as well as any paid sales taxes for the item.

The Arizona Department of Revenue's Personal Property Manual is available on-line. It contains information regarding the identification and valuation of locally assessed personal property, taxpayer reporting requirements, valuation tables, and descriptions of the methods of making value adjustments that are used in the assessment of many kinds of personal property. The manual describes a wide variety of personal property items, including information on the identification and valuation of mobile home and manufactured housing units. An explanation of the personal property appeal process (which differs in some respects from the real property appeal process) is also included. Find it on the DOR Website.

What is Assessed Value?

The Assessed Value is based on the Full Cash Value (after the application of the Business Exemption, where applicable and if you are qualified ) and the Assessment Ratio for the Legal Class of the property. The Tax Rates for the County and local governmental jurisdictions in which the business operates are applied to the Assessed value.

The Full Cash Value of Personal Property, other than mobile homes, is synonymous with Limited property value.

What is Legal Class?

The Legal Class is determined by the owner's use of the personal property.

What is Legal Class Ratio?

State statutes determine the percentages of the value that will be taxed of each class, commonly referred to as the "Assessment Ratio". The Assessment Ratio is not a Tax Rate.

Click here to see all Legal Classes and their Assessment Ratios. To view Legal Classes and their Assessment Ratios

What is the lien date and valuation date for Personal Property?

The lien date and valuation date is January 1st of each year. The Assessor does not prorate personal property. If you sell your property after December 31st, and do not wish to pay the full amount of the tax, the personal property taxes that are generated based on the full cash value of your personal property should be pro-rated between the seller and buyer.

I've received an Arizona Business Property Statement. Where do I send my payment?

The Business Personal Property Statement is not a Tax Bill; it is the annual reporting form for your business to submit changes on your account, (additions/deletions to equipment, name, and address changes).

This is the first time I've received a Business Property Statement. What do I need to do?

Business Personal Property deals with the physical assets used in the operation of the business. If you have an Asset Listing, you can attach a copy to the property statement and return it to the Assessor's Office. Or, if an asset listing is not available, make a listing of all the business equipment with a Description, the Year it was purchased and the Original acquisition cost (to include any freight, installation, special support, special wiring, special plumbing, and sales tax paid).

I own a business and need to begin reporting, but I wasn’t mailed a form. How should I report this year?

If you did not receive a form for the current tax year, and it is before February 1st, you should contact our office at 724-8700 and request one be mailed to you. If it is after February 1st, you can download the DOR 82520B form here, complete it, and mail it to us by April 1st. Contact (520) 724-8700 if you have any questions.

Last year we filed an Asset Listing and now our equipment costs are listed on the front of the Business Property Statement. How do we make changes?

To add or delete equipment from your return, use the back of the form, (section 4). When adding equipment, list the total acquisition cost under the appropriate schedule column, and the year acquired at the far left of that row in the Additions section. When deleting equipment, it is the same as adding, but listed in the Deletions section, (you must verify that the acquisition year you are deleting is preprinted on the front of the form, otherwise that deletion will not be considered).

On what date are the Personal Property Statements mailed and when are they due back in the Assessor's Office?

The Statements are mailed prior to January 31 of each year. The completed and signed Statements must be returned to the Assessor by April 1. If you cannot complete your form by April 1, you may request an extension in writing from the Assessor no later than April 1. The Assessor may grant a short extension.

Why do I have to return the original Personal Property Statement?

Our Statements are bar-coded with your information. This enables our office to scan information into our file. We do not accept faxed Statements.

The name and/or address on the Business Property Statement is wrong. How do we correct this?

Make the correction on the Personal Property Statement in Section 1. The Assessor mails the Statement to the name that is on file. If the name is misspelled, it does not render the Statement or subsequent Notice of Value invalid.

What is a business exemption and who may be eligible?

Commercial business personal property & Qualified Agriculture Equipment is eligible for exemption per . A business owner can claim the exemption one time annually in the State of Arizona. Residential rental property and non-profit/fraternal organizations are not eligible for the business property exemption. Please refer to the DOR Personal Property manual for the Business allowance amount. AZDOR Website.

I have multiple business locations. Do I get the business exemption on each location?

In order for to process your exemption, you will need to provide us with your federal employer identification number. If your businesses share the same number, the exemption will be allocated between your locations. If you have any questions regarding the application of the exemption, please call our office at (520) 724-8700 and ask to speak to your appraiser.

Do I need to report assets that I expense?

All assets need to be reported, whether they are expensed or capitalized. An expensed asset is an asset for which the entire cost is deducted from income in the year of purchase. A capitalized asset is an asset listed on the taxpayer's books, which is depreciated over two years or more years.

I lease some equipment. Do I need to report it on my Business Personal Property Statement?

Leased or rented property needs to be reported under Section 5 of the Personal Property Statement. The owner, not the lessee is assessed for the property. Liability for the payment of the tax may be delineated in your lease agreement; however, the Assessor is not bound by the agreement.

I just purchased the equipment I was leasing. How do I report this to the Assessor?

You need to report the original cost and year of acquisition of the equipment. Do not report the amount you paid at the close of the lease.

I have equipment located at my place of business that I do not own or lease. Do I need to provide that information to the Assessor?

Please provide the Assessor with the owner's name, address, and brief description of the property, i.e. vending machine, ATM, recycle bins, etc. This equipment is assessable to the owner of the equipment.

My business is organized as a not-for-profit. Why do I need to report my assets?

All property is taxable unless specifically exempted by law. Not-for-profit entities need to seek exemption through the Exemption Section of the Assessor's Office to determine if they are eligible. Statutes regarding exemptions may be found at thru . Read more about Exemptions. To reach someone in the Exemption Section, call (520) 724-7500.

Our business closed, how do I close my Business Personal Property Account?

You may write on any open space on the front of the Business Property Statement, or attach a separate letter stating that the business closed. In the letter, you need to identify the Account Number, the date of closing, and the disposition of the equipment.

How and when will I know if my account has been processed?

The Assessor's Office mails out Valuation Notices in July. The Valuation Notice will identify your Full Cash Value, Assessed Value, and appeal deadlines.

What if I disagree with the values on the Valuation Notice?

By statute, you have 30 days from the notice's mailing date to file a Petition for Review form with the Assessor's Office. The Assessor's Office then has 20 days to respond to your petition. If the disputed value has not been settled by that time, you may file with the Arizona State Board of Equalization within 20 days of the Assessor's Decision mailing date. Personal Property Appeal forms are located on our Assessor Forms page. Look for the Personal Property Petition for Review of Valuation (DOR form ).

I lease some equipment. Do I need to report it on my Business Personal Property Statement?

Leased or rented property needs to be reported under section 5 of the Personal Property Statement. The owner, not the lessee is assessed for the property. Liability for the payment of the tax may be delineated in your lease agreement; however, the Assessor is not bound by the agreement.

I just purchased the equipment I was leasing. How do I report this to the Assessor?

You need to report the original cost and year of acquisition of the equipment. Do not report the amount you paid at the close of the lease.

I am leasing equipment, and the leasing company is billing me for personal property taxes. Is this legal?

By statute, the tax on Business Personal Property is a debt against the owner. Typically the leasing Company will pay the taxes directly to the County Treasurer and then issue their own billing to the lessee for reimbursement. Please review your lease for details.

I understand why my leasing company is billing me for personal Property Taxes, but they are also charging an additional Sales Tax. Isn’t that double taxation?

No, the Counties are solely responsible to value and to collect the Personal Property Taxes for the equipment. Separately, the Arizona Department of Revenue charges “Sales Tax”, (technically labeled “Transaction Privilege Tax”). The Arizona Department of Revenue charges these taxes on every invoice your leasing company bills to the customers in Arizona.

What is an Improvement on Possessory Rights (IPR) and how is it valued?

An Improvement on Possessory Rights, also referred to as IPR's, are buildings, structures or other improvements located on tax exempt land which is owned by government or a governmental subdivision, the State or some other tax exempt municipality in which the owner of the improvements has a leasehold interest. According to and , the improvement must be entered on the Unsecured Assessment Roll for the billing of taxes. Improvements may consist of, buildings, wells, appurtenances, stock tanks, and any other fixed property. Cabins and Farm Houses on Federal or State land would fall into this category.

Most IPRs are valued in the same manner as all other improvements, utilizing the Construction Cost System where applicable.

How do I notify the Assessor's Office when I sell an IPR?

You should record the instrument of sale and provide the Assessor with a copy, then contact the personal property section at (520) 724-3111.

When are the Personal Property Valuation Notices mailed?

The Notice of Value will be mailed at the end of July each year. This will allow changes made as the result of an appeal to be updated prior to the mailing of the unsecured tax bills in September. Personal Property Appeal forms are located on our Assessor Forms page. Look for the Personal Property Petition for Review of Valuation (DOR form ).

Splits (Parcel Segregations)

Note: Conveyance documents to split the property recorded on or after January 1 of the current calendar year, will not appear in the tax roll until the following tax year. Consequently, the current year's tax bill will be sent to the seller (prior owner). It is the responsibility of the property owners to allocate the tax liability equitably.

I want to sell a piece of my property to one of my children. How do I split a property to get two parcel numbers for taxes?

Prepare a deed conveying the property to the new owner with an appropriate legal description describing the part of the property that you are conveying to the new owner. The Recorder's Office forwards all documents transferring property to the Assessor; and the Assessor splits the property according to the description on the recorded document. The Assessor's Office suggests you seek the professional help of a title company or an attorney when transferring property.

How long does it take to split a property or have parcel code numbers assigned?

After you record the documents, it should take 9-12 weeks to have a split processed and released to the website, subject to the constraints of our tax assessment calendar. If you need documentation for Development Services Permits, our splits staff will prepare a letter for you. The recorded document image MUST be available for viewing in the Pima County Recorder's' Office BEFORE the letter can be prepared. Contact 520-724-4384 for information.

If I record deeds splitting my parcel, would those splits be legal?

Presumably, you are really asking whether splitting your parcel would violate governmental or private rules or regulations. Taxpayers should always discuss potential deed recordings with the enforcement side of the applicable government first (zoning, permitting, ordinance enforcement, etc), to avoid running afoul of government regulations and to make sure that uses allowable after the recordings would still satisfy the owners.

Consolidation Request

Parcel consolidation requests are a courtesy to the taxpayer. New subdivision and recorded property splits take priority over the completion of your request. If the consolidation request is approved, the request will be processed on a first come, first served basis and could take several weeks for completion.

Acceptance by the Assessor of a combination request does not include approval by your local jurisdiction or private lender. Always check with them first before submitting a request to our office.

**Note: Once you combine your property, you may be required to meet the standards for splitting that parcel later if you choose to do so. Check with your local jurisdiction's permits department.

*Refer to concerning combining common area parcels for a Homeowner's Association.

I own two or more lots and want to receive one tax statement. What do I need to do?

The taxpayer or assigned agent is required to complete a "Consolidation Request Form" specifying which parcels are to be combined. They must meet the following criteria:

  1. All taxes are paid current
  2. Parcels are contiguous (have a common boundary)
  3. Ownership is titled the same
  4. Parcels are in the same taxing authority or qualify as a special district that can be consolidated
How does the Assessor determine which special taxing districts (tax area) my consolidated parcel will be located in?

states that the Assessor will “modify the special taxing district boundary” so that the “entire parcel is contained within the special taxing districts that govern the majority of the area of the parcel”.

May I combine my property if they are in different school districts?

No, school districts are not organized under and therefore do not qualify as a special taxing district. A change in school districts would require approval from the superintendent of schools to alter their boundary.

May I combine my property if they are in different municipalities?

No, municipal or town/city boundaries are not considered special taxing districts under and would require approval of that district, i.e. city or town government.

What Special Taxing Districts do not qualify for consolidation?

The most typical examples are listed below. Refer to for more information.

  • Irrigation Districts
  • Street Lighting Districts
  • Flood Protection Districts

Individual & Non-Profit/Organization

What type of value relief programs do you offer?

Individual exemptions, non-profit organization exemptions and senior value protection are available to qualifying applicants. See detail page for information.

When can I apply as an individual for exemption?

The annual enrollment period occurs between January 1st and March 1st each year.

Where can I apply for an exemption?

Applicants may apply in person at the Pima County Public Service Building located at 240 N. Stone 1st floor Monday thru Friday beginning January 2nd through March 1st. Additionally, they may visit one of several local libraries during the enrollment period. (See the current library schedule.)

What do I need to bring with me to apply for an exemption?

This depends on the exemption being applied for, see Exemptions page for details under header "Required Documents".

If I qualify, am I still required to pay taxes?

Qualifying for an exemption does not exempt taxpayers from tax liability but may reduce the amount owed.

If I have remarried, can I still qualify as a widow/widower?

Remarried individuals cannot claim the widow/widower exemption.

Can I have a partial disability and still qualify for a disabled exemption?

No, applicants applying for exemption as a disabled person must be 100% totally & permanently disabled.

We are a qualified Non-profit 501 (c) (3), aren’t we automatically exempt from taxation?

Being a 501 (c) (3) does not automatically exempt an organization from Ad Valorem property tax. Qualifications for exemptions can be found at: .

Can our church or religious organization receive exemption for vacant land?

Exemptions may be received where intent is clearly established showing the parcel is/will be used for religious worship. (See details for examples of intent documents required by the Assessor)

Can our organization claim an exemption on property purchased after January 1st?

In order to be considered for exemption for a specific year, the property must be owned on or before January 1st of the exemption year.

How are the annual income limits established?

The annual income limits are determined by the Arizona Department of Revenue.

If I decide to sell my house, do I have to use this frozen amount as a listing price?

The frozen limited value is not indicative of market value. Please seek the assistance of a real estate professional to determine the market value of your home.

If I plan on increasing the square footage of my house or possibly making other improvements which will increase the value of my home, can I keep my frozen value?

Changes to the characteristics of the residence may result in disqualification from the program and a recalculation of the limited value.

If I freeze my value through this program, what happens if the real estate market should decrease during the 3 year freeze?

A qualified applicant will receive the benefit of the lowest calculated limited value.