Assessment Procedures Library (by type and class)

Below is a list of all publications in the Assessment Procedures Library, according to property type and class. An alphabetical list of these publications, including brief descriptions of each, is available by clicking here. Prior versions of each publication may be available. For availability, contact the Department Property Tax Unit at [email protected].

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.

Property Classes

Property is classified into nine classes, many of which include numerous subclasses. See A.R.S. 42-12001 et seq. The property classes were created so that a common assessment ratio can be assigned to the property in each class for ad valorem purposes. A.R.S. 42-12010. Assessment ratios for all the property classes are found in A.R.S. 42-15001 et seq.

 

Agricultural Property (Class 2)

 

Agricultural Property Manual Limited Property Value
The Appeals Process Manufactured Housing Manual
Business Personal Property Manual Personal Property Valuation Tables and Index
Correcting Property Tax Errors Salvage
Determining Mixed Use Percentages and Assessment Ratios  

 

 

Centrally Valued Property (Classes 1, 2, 5, 6)

 

The Appeals Process Correcting the Property Tax Errors
Appraisal Manual for Centrally Valued Natural Resource Property Valuation of Underlying Leased Land on a Wind Farm
Centrally Valued Properties  

 

 

Commercial Property (Classes 1, 2, 6, 7)

 

Age Calculation Golf Courses
Agricultural Property Manual Limited Property Value
The Appeals Process Low-Income Housing Tax Credit (LIHTC) Property
Business Personal Property Manual Military Reuse Zones
Conservation Easement Valuation New Construction Valuation Property Tax Levy Limit
Contaminated Property Valuation Personal Property Valuation Tables and Index
Correcting Property Tax Errors Salvage
Damaged and Destroyed Property Shopping Centers
Determining Mixed Use Percentages and Assessment Ratios Timeshare Interest Valuation
Foreign Trade Zones  

 

 

Historic Property (Classes 7, 8)

 

The Appeals Process Determining Mixed Use Percentages and Assessment Ratios
Correcting Property Tax Errors Historic Property
Determination of Primary Residence Limited Property Value

 

 

Miscellaneous / Specialty Property (All Classes)

 

Annual Calendars of Legal Events and Assessments Limited Property Value
Approaches to Value Low-Income Housing Tax Credit (LIHTC) Property
Assessment Mapping and Parceling Standards Manufactured Housing Manual
Business Personal Property Manual Military Reuse Zones
Classification of the Property of Membership Organizations Overview of the Arizona Property Tax System
Conservation Easement Valuation Personal Property Valuation Tables and Index
Contaminated Property Valuation Property Classification
Damaged and Destroyed Property Property Tax Exemptions
Determining Mixed Use Percentages and Assessment Ratios Property Use Code Manual
Foreign Trade Zones Salvage
Golf Courses Shopping Centers
Historic Property Timeshare Interest Valuation


 

 

Residential Property (Classes 3, 4, 7, 8)

 

Age Calculation Low-Income Housing Tax Credit (LIHTC) Property
The Appeals Process Manufactured Housing Manual
Conservation Easement Valuation New Construction Valuation Property Tax Levy Limit
Correcting Property Tax Errors Residential Common Areas
Damaged and Destroyed Property Residential Homesites
Determination of Primary Residence Residential Rental Property Classification
Determining Mixed Use Percentages and Assessment Ratios Salvage
Historic Property Timeshare Interest Valuation
Limited Property Value  

 

 

Vacant Land (Class 2)

 

The Appeals Process Limited Property Value
Correcting Property Tax Errors Salvage
Land Manual