The 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.

• ClassMaster – 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
• Parcel Model – Parcel variables used in residential modeling
• Exception List – List of parcels that fall under for applicable tax years

These are initial values set for the tax year and subject to changes through appeal.

The Supplemental (Notice of Change) data is a snap shot taken at the time the supplemental notices of value are mailed, mid-September, and only includes parcels receiving a supplemental notice.

• ClassMaster – 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
• Supplemental – Parcel information including value, class, ownership and legal information
• Parcel Model – Parcel variables used in residential modeling.

These values are subject to changes through appeal.

The Amended Notice data is a snap shot taken at the time Amended Notices of value are mailed, on an as needed basis, and only includes parcels receiving an amended notice. Amended notices are sent if a valuation error has been discovered prior to the notice mailing deadline.

• Amended file - Parcel information including value, class, ownership and legal information.

These values are subject to changes through appeal.

The Close data is the final snap shot of the assessment roll taken prior to being passed to the Clerk of the Board for billing in August.

• Closed file - Parcel information including value, class, ownership and legal information

These values are subject to changes through Notice of Claim.

2014 is the final tax year the Assessor’s Office produced the Close data file. Please see the Conveyance Data for the final snap shot of data created prior to passing the assessment roll to the Clerk of the Board.

The conveyance data is the final snap shot of the assessment roll taken prior to being passed to the Clerk of the Board in December per .

• Conveyed file - Parcel information including value, class, ownership and legal information
• Abstract Detail file – Parcel and value information (Note: Exemption and personal property amounts are estimates)

These values are subject to changes through Notice of Claim. 2015 is the first tax year the Assessor’s Office produced the Conveyed data file.

Limited 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 , "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 , "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.

The values in the commercial depreciation tables as provided by the Arizona Department of Revenue (AZ DOR) are used in the Commercial Cost system (CCS) to determine the assessable value of the improvements on a parcel. These rates are applied to an improvement based on the improvement’s life years (determined by model, grade and construction type) and the calculated age. Past depreciation rates have largely remained constant with only small changes introduced from time to time.

However, the statutory Shopping Center Depreciation (Code S) and Manufactured Home depreciation (Code M) tables are re-evaluated by the AZ DOR each year and sometimes contain larger fluctuations.

Limited 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 , "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 , \"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.

The Personal Property Amended Notice of Value data is a snap shot taken at the time that Amended Notices of Value are mailed. These are mailed on an as needed basis and only include those accounts that received an Amended Notice. Please note that these are initial values and are subject to change through appeal.

The Personal Property Close data is the final snap shot of the assessment roll before it is passed to the Clerk of the Board for billing in later September/early August. These values are subject to changes through Notices of Claim

The Notice of Value assessment dataset is produced mid-March for the Department of Revenue (DOR) after the notices have been mailed. The scope of the dataset includes parcel and improvement information pertinent to the annual notices of value. The files are created in the format outlined in the NCC Data Exchange Specification document provided by the DOR. This dataset includes Parcel - Real property assessment roll data. Contains one record for each parcel identified by a parcel-id; Cost - Identifies and lists characteristics of improvement appraised using the Arizona Construction Cost system. Cost records are linked to parcel records through the parcel-id field; Mas - Identifies and lists characteristics of improvement appraised by mass appraisal. Mass appraisal records are linked to a parcel record through the parcel-id field; and Market - Lists parcels and the market area they belong to. Market records are linked to a parcel record through the parcel-id field.

The Conveyance assessment dataset is produced mid-January for the Department of Revenue (DOR) after the assessment roll has been conveyed. The scope of the dataset includes parcel and improvement information pertinent to the annual notices of value. The files are created in the format outlined in the NCC Data Exchange Specification document provided by the DOR. This dataset includes Parcel - Real property assessment roll data. Contains one record for each parcel identified by a parcel-id; Cost - Identifies and lists characteristics of improvement appraised using the Arizona Construction Cost system. Cost records are linked to parcel records through the parcel-id field; Mas - Identifies and lists characteristics of improvement appraised by mass appraisal. Mass appraisal records are linked to a parcel record through the parcel-id field; and Market - Lists parcels and the market area they belong to. Market records are linked to a parcel record through the parcel-id field.

The Supplemental (Notice of Change) assessment dataset is produced in September for the Department of Revenue (DOR) after the supplemental notices have been mailed. The scope of the dataset includes parcel and improvement information pertinent to the annual notices of value. The files are created in the format outlined in the NCC Data Exchange Specification document provided by the DOR. This dataset includes Parcel - Real property assessment roll data. Contains one record for each parcel identified by a parcel-id; Cost - Identifies and lists characteristics of improvement appraised using the Arizona Construction Cost system. Cost records are linked to parcel records through the parcel-id field; Mas - Identifies and lists characteristics of improvement appraised by mass appraisal. Mass appraisal records are linked to a parcel record through the parcel-id field; and Market - Lists parcels and the market area they belong to. Market records are linked to a parcel record through the parcel-id field.

Historically, the Close assessment dataset is produced mid-September for the Department of Revenue (DOR) after the tax bills have been mailed. Tax year 2014 was the last year that the following datasets were created: parcel, improvement and personal property (residential mobile homes and business) information pertinent to the annual notices of value. For tax year 2015 the personal property files are the only ones created. The files are created in the prescribed format outlined in the NCC Data Exchange Specification document provided by the DOR. This dataset includes Parcel - Real property assessment roll data. Contains one record for each parcel identified by a parcel-id; Cost - Identifies and lists characteristics of improvements appraised using the Arizona Construction Cost system. Cost records are linked to parcel records through the parcel-id field; Mas - Identifies and lists characteristics of improvements appraised by mass appraisal. Mass appraisal records are linked to a parcel record through the parcel-id field; Market - Lists parcels and the market area they belong to. Market records are linked to a parcel record through the parcel-id field; PersProp - Personal Property Assessment roll data. Contains one record for each property owner account. Where appropriate, personal property account records are linked to parcel records through the parcel-id field; and BusPersProp - Schedule data for business personal property owners. Business personal property records are linked to personal property account records through the taxpayer-id field

Assessor Record maps are created from instruments recorded in the Pima County Recorder’s Office to assist our staff in title transfer and appraisal processing. These documents are for Assessment purposes only. We have hand drawn mylar maps and electronic digital maps that have been converted to PDF format for easier viewing. Our hand drawn mylar maps will begin with the letter ‘M’ for easy identification.

Maps and associated parcel list covering the various fire districts within Pima County as approved by the Arizona Department of Revenue for assessment purposes. Updated annually.