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. |
Before submitting an appeal form, please see Appeals Process for time periods when these forms are accepted.
| Petition for Review of Real Property Valuation and Instructions | Use this form for Land & Commercial Appeals | Link to DOR form: 82130 |
| Residential Petition for Review of Valuation and Instructions | Use this form for Residential Appeals | Link to DOR form: 82130R |
| Multiple Parcel Appeal Form and Instructions | Link to DOR form: 82131 | |
| Link to DOR form: 82179B | ||
| Link to DOR form: 82179BB | ||
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File this petition with: State Board of Equalization 100 N. 15th Avenue Suite 130 Phoenix, AZ 85007 |
Link to DOR form: 82130NC SBOE: Website |
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Link to DOR form: 82130AA | |
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Link to DOR form: 82130AAA | |
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Link to DOR form: 82300 | |
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Link to DOR form: 82300-1 | |
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Link to DOR form: 82300-2 | |
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Link to DOR form: 82300-3 | |
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Link to DOR form: 82300-4 | |
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Link to DOR form: 82300-5 | |
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Link to DOR form: 82300-6 | |
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Link to DOR form: 82300-7 |
| Exemption Application and Information: First Time | |
| Exemption Application and Information: Charitable, Non-Profit, and Religious Organizations | |
| Redemption of Waiver Request Form |
Pima County BOS form |
| Affidavit of Church Holding or Using Leased Property | |
| Affidavit of Property Owner's Lease to Church, Assembly or Religous Institution | |
| Affidavit of Property Owner's Lease to Charter School | |
| Application Senior Property Valuation Protection Option (Past Filing Deadline) |
Pima County version of DOR form: 82104 |
| Property Tax Deferral Claim (82321) | |
| Certification of Disability for Property Tax Exemption |
Pima County version of DOR form: 82514B |
| Valuation Relief Library Schedule |
| Affidavit For Primary Residence Classification form | (AKA: Tax Credit Form) |
| Non-Primary Residence Classification form |
| Link to DOR form: 82901 | |
| Arizona Corporation Commission Information on Statutory Agents |
| Link to DOR form: 82179PT | |
| Personal Property Petition for Review of Valuation (Past Appeal Deadline) | Link to DOR form: 82530 |
| 2021 Declaration | |
| 2022 Declaration | |
| 2023 Declaration | |
| 2024 Declaration | |
| 2024 Business Property Statement (82520B) | |
| 2024 Business Property Instructions | |
| 2024 Personal Property Instructions | |
| 2024 Leasing Property Instructions | |
| 2024 Agricultural Property Instructions | |
| Leasing Sample E-file Template (Excel spreadsheet) |
| 504 Moving Permit Request | ||
| Affidavit of Affixture Instructions | ||
| Steps for Release of Affidavit of Affixture | ||
| Link to DOR form: 82528 | ||
| Affidavit of No Lien (Mortgage Clearance) | ||
| Mobile Home Park Report | DOR form: 82505 | |
| Affidavit for Re-Titling or Destroying Mobile Home | ||
| Link to DOR form: 82179PT | ||
| Personal Property Petition for Review of Valuation (Past Appeal Deadline) | Link to DOR form: 82530 |
| Information and forms for the reclassification of owner-occupied property to historic property can be found on the State Historic Preservation Office Website. All applications are due to the Assessor by June 30th of the valuation year to possibly qualify for the next tax year based on approval by the State Historic Preservation Office. |
| Link to DOR form: 82354 | ||
| Property Combination Form (courtesy to property owner…visit Ownership & Mapping for more information) | ||
| Change of Mailing Address Request (Click here for Spanish) |
