Real Property Valuation Data - 2018

A Note about Legislative Classes and these files:

Pursuant to A.R.S. § 42-12001 through A.R.S. § 42-12009, the Legislative Class numbers were changed. All files for download for 2018 now contain the new class numbers. Thus, no conversion will be necessary.

Unitary Market Value for Notice and Supplemental Files:

For most residential properties, we no longer separate land and improvement values in the data. Rather a total value (currentfcv) contains the sum of the land and improvement values. The value is a unitary market value. UMV is considered as one subject and not to be broken into separate components of land and improvements.

Notice of Value DataThe Notice of Value data is a snap shot taken at the time the annual notices of value are mailed, prior to March 1st, and includes all Real Property active parcels at that time. This dataset includes Class Master – Parcel with percent of class; CCS Parcel – commercial parcel improvement value summary; CCS Improvement – commercial improvement characteristics; CCS Values – commercial improvement values; CCS Components – commercial improvement components; Economic District – Location data for each parcel including market, area and economic district; Estimated Full Cash Value – Estimated full cash value on parcels that have been statutorily valued; Notice – Parcel information including value, class, ownership and legal information; Land – Parcel with land measure ,unit and value; Mas – Residential parcels with characteristics; Mas Adds – Residential parcel additional structures with characteristics; and Model files – variables used in valuation modeling; Exception List – List of parcels that fall under § A.R.S. § 42-13053 for applicable tax years. These files contain initial values set for the tax year and are subject to changes through appeal.
Rule B DataLimited property value is the value determined by the Arizona Constitution (Article 9, Section 18). Arizona Revised Statutes further defines the method by which a parcel’s limited property value can be increased from year to year which are referred to as “Rule A” and “Rule B.” Pursuant to A.R.S. § 42-13301, "the limited property value of the property in the preceding valuation year plus five per cent of that value" is referred to as Rule A. Pursuant to A.R.S. § 42-13302, "the limited property value shall be established at a level or percentage of full cash value that is comparable to that of other properties of the same or similar use or classification" referred to as a Rule B calculation. The Rule B ratios will vary from one tax year to the next. This chart identifies the ratios used to calculate a Rule B limited property value.

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