Deeds
Every year, the Assessor processes over 127,000 documents from the Recorder's Office. After a document is recorded with the Recorder, it takes 4-6 weeks for the change in ownership to appear on the Assessor's Web site. Recordings that are a portion of a Parcel (a Parcel split) will take longer to process.
Note 1: The Assessor's office does not prepare deeds, chains of title or conduct title research for the public, please contact a title company or attorney for assistance in these areas. Contact 520-724-4384 for information.
Note 2: Due to time requirements to close the Assessment Roll prior to mailing of current year's tax bills, documents recorded in late July or early August transfers of ownership may not appear on the tax statements for that year. Consequently, the current year's tax bill will be sent to the seller (prior owner). (See Splits below)
Document Errors
Occasionally transfer instruments are recorded with incorrect ownership information, no legal description, errors in the legal description or a variety of other title issues. When this occurs, the Assessor staff will prepare a letter to be mailed to the involved parties stating where the discrepancy is. We may request additional documentation to complete the chain of title or make corrections. This will delay the transfer of ownership or parcel split until the issue is resolved.
"Combos" (Parcel Combinations)
I own two or more lots and want to receive one tax statement. What do I need to do and how long will it take?
The taxpayer or assigned agent is required to complete a "Combination Request Form" specifying which parcels are to be combined. They must meet the following criteria: all taxes paid, parcels are contiguous, have the same ownership (JT/RS, CP/RS, Trust etc.) and in the same taxing authority.
Combo request forms are a courtesy to the taxpayer. Deed processing and recorded property splits take priority over the completion of your request. If you choose to proceed with combining your property into one tax parcel, return the completed form to the Assessors' office. If the combo request is approved, the request will be processed on a first come, first served basis and could take several weeks for completion. To determine the status of your submitted request, Contact (520) 724-4384 for information. Download the combo request form.
*Refer to A.R.S. § 42-13404(C) concerning combining common area parcels for a Homeowner's Association.
Splits
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?
You need to record a deed conveying the property and describing the part of the property (legal description) 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. You should also contact your local jurisdiction prior to splitting property to make certain you comply with any local ordinances as well as State requirements.
How long does it take to split a property?
After you record the documents, it should take 9-12 weeks to have a split processed. If you need documentation for Development Services Addressing or Permits, our splits staff will prepare a "Split" letter for you. The recorded document image MUST be available for viewing in the Pima County Recorders' Office BEFORE the letter can be prepared. Contact 520-724-4384 for information.
Note: Due to time requirements to close our books prior to mailing of tax bills, combination requests or documents recorded in late May or early June splitting a parcel will not appear until the following tax year. Consequently, the current year's tax bill will be sent to the seller (prior owner).
Lease Splits
Before accepting any requests for splits resulting from Lease Agreements, the following procedures must be followed:
- Request for parcel segregation or split must be made in writing from lessee
- Authorization in writing from lessor to split parcel, lessor must also own ground
- Must be long term lease – minimum 15 years
- Ad Valorem tax responsibility must be addressed in body of lease indicating that lessee is responsible for payment.
- Lease must be recorded with Pima County Recorder's Office
- Legal description of property to be segregated or split must be part of the lease agreement or memorandum of lease
- Must be Primary ground lease – No subleases
Tax Roll Correction
If I have a correction to my tax bill, can I get my money back for prior year's taxes?
You must file a Notice of Claim. Under AZ statute, the Assessor can submit to the County Treasurer an administrative action to correct the tax roll because of an error, but only for up to three prior tax years. This process is called Tax Roll Correction, and results in a "resolution" and requires approval by various agencies before it can be completed. Depending on the "error", it may be a lengthy process before the "resolution" is completed and you receive a corrected tax bill from the Treasurer. The Treasurer notifies you after they receive notification from the Assessor to make the change.
For more information, see the following jurisdictions: