Residential Property Classification

Residential property falls into two main categories: Legal Class 3 and Legal Class 4. Each of these two legal classes have multiple subclasses, ranging from Primary Residence to Primary Residence that is also leased or rented to lodgers, as well as Non-Primary Residence to Qualifying LIHTC properties.

Understanding the differences: Primary Residence is defined as “Property that is your residence where you or a ‘qualified family member’ reside. You can have only one primary residence no matter how many homes you own. If a property is used as a vacation home, is leased, or rented to a non-qualified family member or if you claim a home in another state as your primary residence, the property does not qualify as a primary residence.

Please note that all properties that are rented or leased are required by A.R.S. 33-1901 and 1902 to register with the Assessor . Failure to file the rental status of a property with the Assessor may result in civil penalties.

Please contact the Assessor Residential Classification Team at ASRClsAudit@pima.gov or at (520) 724-8630 with any questions or concerns about Residential Classification!

Personal Property Annual Business Statements Mailed

The 2024 Arizona Business Property Statements will mail on January 5th, 2024. All businesses that are required to file with the Assessor’s office per A.R.S. 42 15055 must do so on or before April 1st, 2024 to avoid late filing penalties.

If you have questions about how to file or if you are in compliance with your filing history, please contact our office at (520) 724-8630 and ask to speak to a Business Personal Property Appraiser.

Real Property Supplemental Notices (Notice of Change) Mailed

The 2024 Real Property Notice of Change were mailed on September 22nd, 2023. If you believe that this property has been improperly valued or erroneously listed, you may petition the State Board of Equalization (SBOE) based on the total full cash value (FCV). A “Petition for Review of Notice of Change” (form DOR 82130NC) must be submitted directly to SBOE by October 17th, 2023.

If you have any questions regarding how your property was valued or classified, please contact the appraiser at the phone number listed on your Notice of Change.

How To: Change Mailing Address

If you believe your mailing address is incomplete, please download and complete the Change of Owner Address and mail or hand deliver your completed form to:

Pima County Assessor’s Office
240 N. Stone Avenue
Tucson, Arizona 85701

Please contact our office at 520-724-8630 should you require a hardcopy to be mailed to you.

How To: File An Appeal

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

Disabled Veterans

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

Widow / Widowers

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

100% Disabled Persons

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

Senior Freeze

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.