Every year, the Assessor processes over 127,000 documents from the Recorder's Office. After a document is recorded with that department, 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: Please do not use our information as a title report. Assessor's information is for tax assessment purposes only. The Assessor's office staff cannot give legal advice, but will direct you to the appropriate agency for additional assistance. We do not prepare deeds, chains of title or conduct title research for the public or other county departments: Please contact a title company or attorney for assistance in these areas. If you have additional questions, please contact our office at 520-724-4384.
Note 2: The Title Department's function is to process transfer-of-ownership documents, for tax assessment purposes, on a daily basis. Due to time requirements to close the Assessment Roll, documents recorded after June 1 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)
Occasionally transfer documents are recorded with incorrect ownership information, no legal description, legal description errors, 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 apparent 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 current,
- parcels are contiguous,
- have the same ownership type (JT/RS, SP/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.
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 A.R.S. § 42-13404(C) concerning combining common area parcels for a Homeowner's Association.
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?
For taxation purposes, you will need to 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 document must be signed and notarized; then submitted for recording to the Pima County Recorder's Office. 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. Mistakes acn sometimes be very costly to correct. Its better to pay a bit up front than pay a lot later to fix problems professional help would have avoided. 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 or have new tax 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 "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: 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.
For more information, see the following jurisdictions: