In Pima County, most residential properties are valued on an annual basis using the market approach. One of the larger influences in the market (recorded sales) is location. Different geographic areas of Tucson experience different market trends and the values are adjusted accordingly. While the is determined using the market approach, limited values are calculated according to a mathematical formula pursuant to Arizona Revised Statues, and .

The State of Arizona has an ad valorem tax system. An ad valorem tax is based on the principal that the amount of tax paid should depend on the value of property owned.

It isn't a penalty. If a number of homes similar to yours are selling for more, it increases the marketability and market value of your property.

Items of this nature are referred to as "Deferred Maintenance" and are the responsibility of the owner to maintain. The Assessor's Office takes a neutral position on this issue for the following reasons:

1. The condition of the property often changes from year to year and the Assessor's Office does not re-canvas to identify these changes.
2. The Assessor's Office cannot reward property owners with a reduction in value for their lack of maintaining their home, just as it cannot punish property owners with higher values for maintaining their home.

Property values are based on the activity in the marketplace. Therefore, the most frequent cause of a change in valuation is change in the market or economy. If a certain neighborhood or community becomes a fashionable place to live, the change in valuation will be reflected by the prices paid for property. In a stable neighborhood, with no extraordinary pressure from the market, simple inflation may increase property value.

The Assessor's Office will be happy to collect the necessary information and verify the listing information for those properties. However, this does not prove that your value is incorrect or that it should be altered.

We make an effort to identify properties of this nature and field check them to verify their listing information. Because we're working within a range of selling prices, one or two sales, which may have incorrect listing information, would not affect the value of your home. We could even eliminate them from our analysis and see if the value is supported by other sales in the area. If you would like to identify the properties, we can initiate field inspections on them.

Labor costs, material costs and the market value of the land are all factors associated with the cost to build your home. Even though one has built their own home, their house will sell on the market at the same level as other houses in the area built by contractors. The difference in value between what the property cost to build and what it would sell for is called "sweat equity". Therefore, the value assigned by the Assessor's Office is what the market indicates by utilizing a comparative sales approach.

In the valuation process, adjustments are made for age, type of construction as well as a number of other variables.

In order to establish a market value for your property we must analyze the market in your neighborhood. If homes, with similar characteristics such as age, in your area are selling for a higher price, then it would suggest that your property would be worth a similar amount.

If you feel the Assessor has made a mistake in valuing your property, you may file a petition for review with the Assessor's office. The an overview of the process is on our Appeals Process page.

Sales of properties in the same local would reflect the same conditions and therefore establish market and value. The lack of services needs to be directed to those specific agencies and cannot be addressed by the Assessor's Office.

The homes are valued the same way, whether you elect to affix your home or leave your mobile/manufactured home on the Unsecured Assessment Roll. In order for our office to process an () there must be a common ownership between the land and the mobile/manufactured home. Once you affix your mobile/manufactured home it appears on the Real Property Assessment Roll and you will receive a Notice of Value which includes both the value of the home and the value of the Real Property. If your home and land have different ownership, the home will remain on the Unsecured Assessment Roll. For more information regarding the affixture process, download the Affidavit of Affixture Instructions for details or please contact our office at (520) 724-8630.

If your home is on the Unsecured Assessment Roll the appeal must be filed with the County Assessor within 30 days of the mailing of the Notices of Value. The Notice of Value on unsecured mobile/manufactured homes is mailed in mid-August each year.

If your home is affixed, your Notice of Value is mailed by March 1st of each year. Appeals on affixed mobile/manufactured homes must be filed with the Assessor's office within 60 calendar days.

If you own a mobile/manufactured home and you are not receiving a Valuation Notice, please contact the Assessor’s office at (520) 724-8630. Please have your serial/VIN number or title ready when you call.

Mailing and/or location address for unsecured mobile/manufactured homes may be changed by calling our office at (520) 724-8630. If your home is affixed and you would like to change your mailing address, please review the Address Change information.

Yes. You should contact the Assessor’s office at (520) 724-8630 upon selling or purchasing a mobile/manufactured home to insure proper assessment. You should also contact the Treasurer’s Office to make sure that all the taxes on the home have been or will be paid. The number is (520) 724-8341.

Any titled mobile/manufactured home that is not in a dealer's inventory is subject to assessment. If you feel the valuation is incorrect, an appeal needs to be filed with the Assessor's office within the appropriate time frame.

The serial number or VIN is located on your title. If you do not have a copy of your title contact the Motor Vehicle Department at (520) 629-9808 to obtain a duplicate.

The fee is charged to mobile/manufactured units which are located in or are moved to mobile home parks. The fund was established and is maintained by the State of Arizona to assist tenants with the cost of relocating their mobile/manufactured home due to a change in the use of land which is rented by the tenant. For additional information regarding the Mobile Home Relocation Fund please refer to .

A form 504 Property Tax Clearance Permit () is required by law when moving a mobile home. The assessor shall issue the clearance if it is determined that all fees and taxes applicable to the mobile/manufactured home pursuant to have been paid as of the date of application.

The 504 Tax Clearance Permit must be issued by the County in which the manufactured/mobile home is currently located. The required information needed to obtain this permit is:

1. Year, make, size, and vehicle identification number of mobile/manufactured home being moved
2. Titled Owner or Dealer's name
3. Mailing address of current owner
4. Current physical location of the unit
5. Name of mover or moving company
6. New owner or Dealer's name (if sold or traded in)
7. New physical location
8. New mailing address

This Permit is also used to update the Assessor's records of the new location and/or the new owner information pursuant to and . To complete, download the Request a 504 Permit form.

In addition to the 504 Tax Clearance Permit, you will need to contact Pima County Development Services at (520) 724-6490 for additional permit information.

Please contact Development Services at (520) 724-6490 for zoning information.

Beginning in 2008, the Unsecured Tax Bills are mailed during the second week of September. (In prior years the Notice of Value and the Tax bill were a combined form.)

Affidavits of Affixture recorded no later than August 15th of the calendar year become Real Property for the following tax year. Affidavits recorded after August 15th will become Real Property for the tax year following the next tax year. Please check your recording date on your Affidavit of Affixture. You are responsible for the Unsecured Taxes for the interim year(s).

Please contact the Pima County Treasurer for all questions regarding Taxes at (520) 724-8341.

Our frequently asked questions page is a work in progress. For additional information, you may either call (520) 724-8630 or email.

Download the Reversing an Affidavit of Affixture Instructions for details.

Personal Property used by the owner for private, domestic purposes is not subject to Personal Property Taxation (except for manufactured housing). Household goods and furnishings, personal wardrobes and jewelry, or recreational possessions used in the owner's residence for private activities are exempt from property taxation.

Personal property appraisers that establish market value use many different sources. Retail and wholesale price books, vehicle "blue books", industry catalogs, and owner's records of purchases are all used. The Department of Revenue Personal Property Manual contains tables, which include factors for both appreciation and depreciation, which can then be used to arrive at Replacement Cost New Less Depreciation (RCNLD). It is synonymous with . That is the value that the Assessor places on each item of personal property in your possession as of December 31 of the prior year.

The original cost of a personal property item includes the purchase price plus all freight and installation costs as well as any paid sales taxes for the item.

The Arizona Department of Revenue's Personal Property Manual is available on-line. It contains information regarding the identification and valuation of locally assessed personal property, taxpayer reporting requirements, valuation tables, and descriptions of the methods of making value adjustments that are used in the assessment of many kinds of personal property. The manual describes a wide variety of personal property items, including information on the identification and valuation of mobile home and manufactured housing units. An explanation of the personal property appeal process (which differs in some respects from the real property appeal process) is also included. Find it on the DOR Website.

The Assessed Value is based on the (after the application of the Business Exemption, where applicable and if you are qualified ) and the Assessment Ratio for the Property Class of the property. The Tax Rates for the County and local governmental jurisdictions in which the business operates are applied to the Assessed value.

The of Personal Property, other than mobile homes, is synonymous with Limited property value.

The Property Class is determined by the owner's use of the personal property.

State statutes determine the percentages of the value that will be taxed of each class, commonly referred to as the "Assessment Ratio". The Assessment Ratio is not a Tax Rate.

To see all Property Classes and their Assessment Ratios, go to the Download/DOR page, choose a tax year, then click the "property class summary" link.

The lien date and valuation date is January 1st of each year. The Assessor does not prorate personal property. If you sell your property after December 31st, and do not wish to pay the full amount of the tax, the personal property taxes that are generated based on the of your personal property should be pro-rated between the seller and buyer.

Business Personal Property deals with the physical assets used in the operation of the business. If you have an Asset Listing, you can attach a copy to the property statement and return it to the Assessor's Office. Or, if an asset listing is not available, make a listing of all the business equipment with a Description, the Year it was purchased and the Original acquisition cost (to include any freight, installation, special support, special wiring, special plumbing, and sales tax paid).

If you did not receive a form for the current tax year, and it is before February 1st, you should contact our office at 724-8700 and request one be mailed to you. If it is after February 1st, you can download the DOR 82520B form here, complete it, and mail it to us by April 1st. Contact (520) 724-8700 if you have any questions.

To add or delete equipment from your return, use the back of the form, (section 4). When adding equipment, list the total acquisition cost under the appropriate schedule column, and the year acquired at the far left of that row in the Additions section. When deleting equipment, it is the same as adding, but listed in the Deletions section, (you must verify that the acquisition year you are deleting is preprinted on the front of the form, otherwise that deletion will not be considered).

The Statements are mailed prior to January 31 of each year. The completed and signed Statements must be returned to the Assessor by April 1. If you cannot complete your form by April 1, you may request an extension in writing from the Assessor no later than April 1. The Assessor may grant a short extension.

Our Statements are bar-coded with your information. This enables our office to scan information into our file. We do not accept faxed Statements.

Make the correction on the Personal Property Statement in Section 1. The Assessor mails the Statement to the name that is on file. If the name is misspelled, it does not render the Statement or subsequent Notice of Value invalid.

Commercial business personal property & Qualified Agriculture Equipment is eligible for exemption per . A business owner can claim the exemption one time annually in the State of Arizona. Residential rental property and non-profit/fraternal organizations are not eligible for the business property exemption. Please refer to the DOR Personal Property manual for the Business allowance amount. AZDOR Website.

In order for to process your exemption, you will need to provide us with your federal employer identification number. If your businesses share the same number, the exemption will be allocated between your locations. If you have any questions regarding the application of the exemption, please call our office at (520) 724-8700 and ask to speak to your appraiser.

All assets need to be reported, whether they are expensed or capitalized. An expensed asset is an asset for which the entire cost is deducted from income in the year of purchase. A capitalized asset is an asset listed on the taxpayer's books, which is depreciated over two years or more years.

Leased or rented property needs to be reported under Section 5 of the Personal Property Statement. The owner, not the lessee is assessed for the property. Liability for the payment of the tax may be delineated in your lease agreement; however, the Assessor is not bound by the agreement.

You need to report the original cost and year of acquisition of the equipment. Do not report the amount you paid at the close of the lease.

Please provide the Assessor with the owner's name, address, and brief description of the property, i.e. vending machine, ATM, recycle bins, etc. This equipment is assessable to the owner of the equipment.

All property is taxable unless specifically exempted by law. Not-for-profit entities need to seek exemption through the Exemption Section of the Assessor's Office to determine if they are eligible. Statutes regarding exemptions may be found at thru . Read more about Exemptions. To reach someone in the Exemption Section, call (520) 724-7500.

You may write on any open space on the front of the Business Property Statement, or attach a separate letter stating that the business closed. In the letter, you need to identify the Account Number, the date of closing, and the disposition of the equipment.

The Assessor's Office mails out Valuation Notices in July. The Valuation Notice will identify your , Assessed Value, and appeal deadlines.

By statute, you have 30 days from the notice's mailing date to file a Petition for Review form with the Assessor's Office. The Assessor's Office then has 20 days to respond to your petition. If the disputed value has not been settled by that time, you may file with the Arizona State Board of Equalization within 20 days of the Assessor's Decision mailing date. Personal Property Appeal forms are located on our Assessor Forms page. Look for the Personal Property Petition for Review of Valuation (DOR form ).

You need to report the original cost and year of acquisition of the equipment. Do not report the amount you paid at the close of the lease.

By statute, the tax on Business Personal Property is a debt against the owner. Typically the leasing Company will pay the taxes directly to the County Treasurer and then issue their own billing to the lessee for reimbursement. Please review your lease for details.

No, the Counties are solely responsible to value and to collect the Personal Property Taxes for the equipment. Separately, the Arizona Department of Revenue charges “Sales Tax”, (technically labeled “Transaction Privilege Tax”). The Arizona Department of Revenue charges these taxes on every invoice your leasing company bills to the customers in Arizona.

You should record the instrument of sale and provide the Assessor with a copy, then contact the personal property section at (520) 724-3111.

The Notice of Value will be mailed at the end of July each year. This will allow changes made as the result of an appeal to be updated prior to the mailing of the unsecured tax bills in September. Personal Property Appeal forms are located on our Assessor Forms page. Look for the Personal Property Petition for Review of Valuation (DOR form ).

Pursuant to the new parcel data will display in the valuation data after the "Notice of Change" (Supplemental) roll is produced in September of the .

Presumably, you are really asking whether splitting your parcel would violate governmental or private rules or regulations. Taxpayers should always discuss potential deed recordings with the enforcement side of the applicable government first (zoning, permitting, ordinance enforcement, etc), to avoid running afoul of government regulations and to make sure that uses allowable after the recordings would still satisfy the owners.

states that the Assessor will “modify the special taxing district boundary” so that the “entire parcel is contained within the special taxing districts that govern the majority of the area of the parcel”.

No, school districts are not organized under and therefore do not qualify as a special taxing district. A change in school districts would require approval from the superintendent of schools to alter their boundary.

No, municipal or town/city boundaries are not considered special taxing districts under and would require approval of that district, i.e. city or town government.

The most typical examples are listed below. Refer to for more information.

• Irrigation Districts
• Street Lighting Districts
• Flood Protection Districts

The annual enrollment period occurs between January 1st and March 1st each year.

Applicants may apply in person at the Pima County Public Service Building located at 240 N. Stone 1st floor Monday thru Friday beginning January 2nd through March 1st. Additionally, they may visit one of several local libraries during the enrollment period. (See the current library schedule.)

This depends on the exemption being applied for, see Exemptions page for details under header "Required Documents".

Qualifying for an exemption does not exempt taxpayers from tax liability but may reduce the amount owed.

Remarried individuals cannot claim the widow/widower exemption.

No, applicants applying for exemption as a disabled person must be 100% totally & permanently disabled.

Being a 501 (c) (3) does not automatically exempt an organization from Ad Valorem property tax. Qualifications for exemptions can be found at: .

Exemptions may be received where intent is clearly established showing the parcel is/will be used for religious worship. (See details for examples of intent documents required by the Assessor)

In order to be considered for exemption for a specific year, the property must be owned on or before January 1st of the exemption year.

The frozen limited value is not indicative of market value. Please seek the assistance of a real estate professional to determine the market value of your home.

Changes to the characteristics of the residence may result in disqualification from the program and a recalculation of the limited value.

A qualified applicant will receive the benefit of the lowest calculated limited value.