The mailing address on file with the Pima County Assessor’s Office is used to send important property-related correspondence, including your Annual Notice of Value. This address is also shared with Pima County Finance to mail your annual Property Tax Statement/Bill and may be used by other County agencies and Taxing Authorities.
To ensure our records are accurate, please update your mailing address if you’ve recently moved or notice any errors. You can do this in person at our Customer Service desk located at 240 N. Stone, or by using our electronic Change of Address form.
Click here for more information
The first step in the appeals process is to file a
Petition for Review of Valuation
A petition filed with the County Assessor's Office must be filed no later than 60 days after the mail date on their
"Notice of Value" or the deadline date indicated on the notice. The U.S. Postal Service postmark date is evidence of
meeting the filing deadline. The Assessor will assign an appraiser to review your petition. As part of the review
process, it may be necessary to schedule an appointment and physically inspect the property to ensure that all the
valuation components are correct.
Brochure
(Click here for Spanish)
Notice of Value Library Schedule
As of 2023, a Veterans Exemption is now open to Pima County property owners that have a Veterans Administration (VA)
Combined Disability rating displayed on a VA benefits summary letter. The required VA letter needs to be dated within a year
of application and if application is successful, can reduce the Limited Property Value resulting in a lower property
tax amount. Income and Assessed Value restrictions apply.
Application
Valuation Relief Library Schedule
Property owners may qualify for the Widow/Widowers exemption on your primary residence which may save money on your
annual property taxes. If you are a permanent resident of Arizona at the time
of death and your Limited Value does not exceed the amount determined annually by the Arizona Department of
Revenue, you may qualify for assistance.
Application
Brochure
(Click here for Spanish)
Valuation Relief Library Schedule
The 100% Disabled Person’s Exemption Program is open to Pima County homeowners that are medically
certified as 100% totally and permanently disabled by their doctor. This exemption can result in a lower
Limited Property Value which may have the effect of reducing your property tax amount.
Application
Brochure
(Click here for Spanish)
Valuation Relief Library Schedule
The Senior Valuation Protection program enables qualified seniors to have their Limited Value frozen,
which is the basis for all property taxes, frozen in 3 year increments to protect against the potential
of an increasing real estate market. The freezing process helps to stabilize one of the components of the
property tax bill, it does not freeze full cash value nor property taxes. This program is not an exemption
nor does it eliminate the potential for property taxes to increase from year to year, it simply freezes the
portion of the property’s value used to calculate the annual property tax bill.
Brochure
(Click here for Spanish)
| January 1 | Valuation Date for the current Valuation Year. |
| March 1 | Second half of property taxes on real property for the prior tax year are due. Notices of Value are mailed on or before this date. (Owners have 60 days from the mailing date to file an appeal) |
| May 1 | Second half of property taxes on real property for the prior tax year become delinquent. |
| August 15 | All petitions for review shall be answered by this date. Deadline to file to the State Board of Equalization is 25 days from the Notice of Decision date. |
| September 1 | Treasurer mails delinquent tax notices |
| September 30 | On or before this date, Notice of Change mailed. (Owners have 25 Days from the mailing date to file an appeal) |
| November 1 | First half of property taxes on real property for the current year are due. |
| 3rd Friday in November | All hearings for the Notice of Change valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Tax Court within 60 days after the final notice of decision) |
| December 15 | The deadline to file with Tax Court for properties that did not appeal through the regular appeal process. |
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 Website 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 clicking the icon on the navigation bar at the top of the page. 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. More information regarding this process can be found on the Pima County Website under Property Taxes.
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.
The Administration Division provides direction and support to the Assessor’s Office personnel. It oversees activities such as human resources, budget and procurement.
The Real Property Division is responsible for locating, listing and valuing all Real Property in Pima County. Real property includes the interests, benefits, and rights intrinsic in the ownership of land as well as anything permanently attached or affixed to the land. Sections include Residential, Commercial and Land.
The Personal Property Division is responsible for locating, listing and valuing all Personal Property in Pima County. Personal property is defined as being all types of tangible and intangible property that are not included in the term real estate. Sections include Business, Leasing and Manufactured Housing.
This division is responsible for the maintenance of property ownership from recent document transfers and providing an associated record map based on those recordings. Sections include Ownership and Mapping.
