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 (602) 716-6843 or [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. If you have questions, contact the Department Property Tax Unit at (602) 716-6843 or [email protected].

 

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)

 

 


 

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

 

 


 

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

 

 


 

Historic Property (Classes 7, 8)

 

 


 

Miscellaneous / Specialty Property (All Classes)

 


 


 

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

 

 


 

Vacant Land (Class 2)