Property Tax Publications
Assessment Procedures Library
Alphabetical by Title (including publication descriptions)
By Property Type and Class (not including publication descriptions)
Quick Reference Guides
Arizona Property Tax Exemptions (Currently unavailable)
*Note: The Total Locally Assessed Properties (LAP) amounts at the bottom of pages XVII and XXIII have been revised for both the 2022 and 2023 Abstract of the Assessment Roll as of 10/24/2023.
Assessment Procedures Library – Authority, Practical Examples, Periodic Updates
Authority for the Arizona Department of Revenue (Department) to produce the publications in the Assessment Procedures Library is found in Arizona Revised Statutes (A.R.S.) 42-11054(A) (1) and (2). Regarding the weight of authority of these publications, see A.R.S. 42-13051(B)(2).
All practical examples within the publications that comprise the Assessment Procedures Library are representative of how the Department would apply a given set of data while adhering to standard or statutory appraisal methods and techniques and to guidelines of the industry and of Arizona. Practical examples may demonstrate the current best practices used to make a necessary determination. Some practical examples may demonstrate the application of a process mandated by statute. See A.R.S. 42-11001(6). Other practical examples may demonstrate methods that are adaptable to the particular situations of the various counties. Specific calculations used in the practical examples found within these publications are for demonstration purposes only.
The Department periodically updates the publications in the Assessment Procedures Library, consistent with the following three update levels, depending on the perceived need:
Review: Publication conforms to standard style and formatting. Legislative and other citations verified. No changes to content, methodology, policy, or practice.
Revision: Includes applicable Review processes. Publication is newly edited. Nonsubstantive legislative changes incorporated. Addition or deletion of information that does not alter valuation methodology.
Rewrite: Includes applicable Review and Revision processes. Major substantive changes made to any combination of content, methodology, policy, or practice.
NOTE: Information in the publications is based upon laws and rules in effect at the time each publication was last updated. Should any content in the publications conflict with current laws or rules, the latter shall be controlling. If you have questions, contact the Department Property Tax Unit at (602) 716-6843 or [email protected].