Property Tax

Property tax in Arizona is assessed and administered in each individual county by the county assessor with the exception of centrally valued properties such as airlines, railroads and mines.

Contact the county assessor’s office where the property is located for valuation and assessment questions including changes of address and exemptions.

Property taxes are paid to the county treasurer’s office. Contact the county treasurer where the property is located for payment options and online services.

List of links to county websites

 

If you have questions on Form 140PTC, Property Tax Refund Credit Form, contact [email protected], as Property Tax is not the correct contact. For more information on Form 140PTC:

Download Form 140PTC Information Card (PDF)

 

Arizona Property Tax Publications Available for Purchase

Assessment Procedures Manual (Available on CD)

The Assessment Procedures Manual is being updated chapter by chapter. The chapters noted below are available on-line. The CD contains the current version of the Manual with the updated chapters included in their appropriate places. As additional chapters are updated, they will be posted on this website and inserted in the CD version of the Manual. The updated Assessment Procedures Manual material supersedes prior electronic and/or hardcopy versions of these chapters, guidelines, memoranda or directives which may conflict with the updated material. The entire Manual will be available online once all chapters have been updated.

To order: Contact Arizona Department of Revenue at (602) 716-6843 between 8:00 a.m. - 5:00 p.m., Monday through Friday for pricing and ordering information, or submit an email message to [email protected]

 

Assessment Procedures Manual Revisions

An overview of the Arizona property tax assessment system including property classification and assessment ratios, appeals, standard appraisal methods, statutory valuation procedures, exemptions and a discussion of full cash and limited property value. In 2018, the manuals team deployed a major update project comprising all manuals and guidelines produced by the Local Jurisdictions District. The following definitions are being incorporated as intrinsic project elements:

  • Review: Manual conforms to standard style and formatting. Legislative and other citations have been verified. No changes to content, methodology, policy or practice.
  • Revision: Includes all review processes; manual is a newly edited version. Manuals are also considered revised when conforming to a non-substantive legislative change. Information that does not alter valuation methodology may have been added or deleted.
  • Rewrite: Includes all review processes; major substantive changes have been made to any combination of content, valuation methodology, policy or practice.

 

The Updated Assessment Procedures Manual material available on the website supersedes prior electronic and/or hardcopy versions of these chapters, guidelines, memoranda or directives which may conflict with the updated material.

 

 

 

Property Tax Assessment Guidelines and Manuals

Report Description
Personal Property Manual The Personal Property Manual contains information pertaining to the identification, classification, valuation and assessment of locally assessed personal property in Arizona. The information in it is provided to assist personnel working to prepare annual valuations and assessments of taxable personal property. Revised November 2019.
Property Use Code Manual The Property Use Code Manual contains a brief description of the Department's property use code system, and provides a complete set of the currently available use codes (with their descriptions) that are applicable to various categories of property. A property use code identifies the predominant use of a parcel of real property (and in certain limited instances, other property characteristics are also identified). Property use codes help to provide County Assessors with an "inventory" of taxable property, and are also utilized to categorize, group and facilitate the comparison and analysis of various types of properties for a number of different purposes.
Publication 545: Personal Property This publication answers common questions about Arizona property taxes on personal property that is valued by the County Assessor.
Publication 546: Residential Property This brochure explains how Assessors in Arizona use computerized systems to value single family residential property for property tax purposes.
Citrus Processing & Fruit or Vegetable Packing Plants This guideline has been incorporated into the Agricultural Property Manual. Please consult the most recent edition of the Agricultural Property Manual for information previously published in this guideline.
Classification of the Property of Membership Organizations The purpose of this guideline is to assist in determining the legal classification of the property of membership organizations, not the exemption of such property from taxation.
Conservation Easement Valuation The purpose of this guideline is to ensure equitable and consistent assessment of property subject to a conservation easement.
Contaminated Property Valuation The purpose of this guideline is to identify some issues of concern, define typical terminology used, and synthesize findings from studies conducted on contaminated properties.
Enterprise Zone Guideline Legislation authorizing the Enterprise Zone Program was repealed effective June 30, 2011.  This terminated the Enterprise Zone Program effective June 30, 2011.  The Enterprise Zone Program Guideline is available on this site for historic and reference purposes for any properties still operating under the provisions of the Enterprise Zone Program that was effective at the time of application and approval; or for properties that may be the subject of a prior year(s) tax roll correction.
Residential Common Areas The purpose of this guideline is to provide procedures for the identification and valuation of residential common areas as defined in A.R.S. § 42-13402.
Subsidized Housing Valuation The purpose of this guideline is to provide a standardized, uniform appraisal methodology for the valuation of non-exempt, low-income, subsidized multi-housing projects.
Timeshare Interest Valuation The purpose of this Timeshare Interest Valuation guideline is to provide County Assessor personnel and other interested entities with general information on the identification and classification of timeshare properties.
Historic Property Guideline Being listed on the National Register of Historic Places is required for all classes of historic real property in order for them to qualify for state tax incentives.
Agricultural Property Manual The Agricultural Property Manual contains information specific to agricultural property classification and valuation. Included are the criteria required for the classification of land which has a "qualified" agricultural use, the statutory income capitalization land valuation procedure, and the requirements regarding filing applications for agricultural classification and leased land reporting.
Land Manual The Land Manual contains information on land valuation in general, using standard appraisal methods and techniques. Subjects include sales data analysis, the six recognized land valuation methods, and separate chapters regarding the valuation of single-family subdivisions, condominium and townhouse subdivisions, and unsubdivided and undeveloped rural land. Appendices discuss various aspects of general land location and identification concepts and a number of land value adjustment procedures.
2011 Interim Equine Guideline The Interim Equine guideline has been incorporated into the Agricultural Property Manual. Please consult the most recent edition of the Agricultural Property Manual for information previously published in these guidelines.
Legal Calendar 2020 This document’s first three sections contain the three Property Tax Calendars of Legal Events and Assessments as they were affected by the 2019 legislative session (the 54th Legislature First Regular Session.) Also included in section four is a listing of statutory provisions that have no established calendar dates.
2019 Arizona State and County Abstract of the Assessment Roll This publication summarizes, in abstract form, the Full Cash and Limited Property Valuation bases for the state and each county, city/town, school district, community college district and fire district. Due to errors in reporting and recording both the 2019 Full Cash and Limited Property Values for Cochise County, the Abstract has been revised. The changes are reflected in the Total Value, Total Assessed Value, Exempt Amounts and Net Assessed Value columns for Cochise County as a whole and are also reflected in the individual Taxing Authorities throughout Cochise County. In addition, the changes resulted in revisions to values at the state level.