Assessment Procedures Library (alphabetical)

Below is an alphabetical list of all publications in the Assessment Procedures Library, including brief descriptions of each. A separate list of these publications by property type and class is available 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.

PUBLICATION DESCRIPTION
Age Calculation This publication provides information regarding the determination of the actual age, effective age, or weighted age of a property improvement. Published January 2022.
Agricultural Property Manual The Agricultural Property Manual contains information regarding the identification, classification, and valuation of agricultural property, in accordance with A.R.S 42-12151 et seq. and 42-13101 et seq., including explanations and examples of the statutorily prescribed valuation procedure for agricultural property. Published January 2022.
Annual Calendars of Legal Events and Assessments The Annual Calendars of Legal Events and Assessments contains three separate calendars that list due dates, filing dates, and other legal events for real property, personal property, and centrally valued property. Also included is a listing of actionable statutory provisions that do not include established calendar dates. Published annually.
The Appeals Process This publication provides information regarding administrative and judicial appeals of the classification and valuation of real and personal property, in accordance with A.R.S. 42-16001 et seq. Revised January 2002.
Appraisal Manual for Centrally Valued Natural Resource Property

The Appraisal Manual for Centrally Valued Natural Resource Property contains information pertaining to the techniques, procedures, valuation factors, and supporting documentation utilized for the identification and valuation of mines and other natural resource properties, as defined in A.R.S. 42-14051. Published annually.
Approaches to Value This publication provides information regarding the three approaches to estimating the market value of property: the Cost Approach, the Income Approach, and the Sales Comparison Approach. Effective March 2011.
Assessment Mapping and Parceling Standards This publication provides information regarding standards to identify and inventory all locally assessed property, including standards for internal records, account/parcel numbers, maps, photographs, and other geographic information. Effective March 2011.
Business Personal Property Manual The Business Personal Property Manual contains information pertaining to the identification, classification, valuation, and assessment of locally assessed business personal property. The purpose of this publication is to assist assessor personnel in the preparation of annual valuations and assessments of taxable personal property. Published annually.
Centrally Valued Properties This publication provides an overview regarding property that is valued by the Arizona Department of Revenue, or centrally valued properties, such as airlines, mines, and utilities, pursuant to A.R.S. 42-14001 et seq. Revised January 1995.
Classification of the Property of Membership Organizations The purpose of this publication is to assist in determining the legal classification of the property of membership organizations, not the exemption of such property from taxation. Issued May 1999.
Conservation Easement Valuation The purpose of this publication is to ensure equitable and consistent assessment of property subject to a conservation easement. Issued September 1997.
Contaminated Property Valuation The purpose of this publication is to identify issues of concern, define terminology, and synthesize findings from studies conducted on contaminated properties. Revised September 1998.
Correcting Property Tax Errors This publication provides information regarding the identification and correction of property tax errors, pursuant to A.R.S. 42-16251 et seq. Effective January 2002.
Damaged and Destroyed Property This publication provides information regarding the identification and valuation of damaged and destroyed property. Effective January 1994.
Determination of Primary Residence This publication provides information regarding the identification and classification of property used as a primary residence. Published August 2011.
Determining Mixed Use Percentages and Assessment Ratios This publication provides information regarding the determination of mixed-use percentages and ratios in cases where properties are simulatenously used for more than one purpose, pursuant to A.R.S. 42-15010. Effective January 2016.
Foreign Trade Zones This publication provides information to assist assessor personnel in the identification, classification, valuation, and assessment of property located within a Foreign Trade Zone. Published November 2023.
Golf Courses This publication provides information regarding the identification, classification, and valuation of privately owned golf course property, in accordance with A.R.S. 42-12001(9) and 42-13151 et seq. Revised January 1995.
Historic Property This publication contains information specific to the identification, classification, valuation, and management of both commercial and noncommercial historic real property. To be considered for certification as historic real property, and thus eligible for various tax incentives, the property must be listed in the National Register of Historic Places. Published August 2020.
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. Revised January 2001.
Limited Property Value This publication provides information regarding limited property value, which was established by the Arizona State Constitution to limit increases in the annual valuation of certain real property and improvements, including manufactured homes/mobile homes. Ariz. Const. art IX, sec. 18 (3) to (6). Effective October 2015.
Low-Income Housing Tax Credit (LIHTC) Property The purpose of this publication is to provide assessment personnel and other interested parties with the information and procedures necessary to identify, classify, value, and assess non-exempt property that is subject to the Low-Income Housing Tax Credit (LIHTC) program. Published September 2022.
Manufactured Housing Manual The Manufactured Housing Manual contains information pertaining to the identification, classification, valuation, and assessment of manufactured housing. The purpose of this publication is to assist assessor personnel in the preparation of annual valuations and assessments of taxable manufactured housing as well as the improvements and amenities that typically comprise manufactured home/mobile home parks, recreational vehicle parks, and travel trailer parks. This publication does not address the valuation of the land underlying such parks. Published December 2021.
Military Reuse Zones This publication provides information to assist assessor personnel in the identification, classification, and valuation of property located within a military reuse zone. Published October 2023.
New Construction Valuation Property Tax Levy Limit This publication provides information to assist assessor personnel to annually calculate the value of new construction, which is used to determine the allowable aggregate property tax levy limit, in accordance with A.R.S. 42-17107. Effective October 2015.
Overview of the Arizona Property Tax System This publication provides an overview of the Arizona property tax system as it relates to locally assessed property, including topics such as property classification and valuation, assessments appeals, and property tax exemptions. Published April 2021.
Personal Property Valuation Tables and Index This publication contains valuation tables that are used by assessor personnel in the preparation of annual valuations and assessments of locally assessed taxable personal property. Published annually.
Property Classification This publication provides information regarding the statutory property classification system used to identify, categorize, value, and tax real and personal property, in accordance with A.R.S. 42-12001 et seq. and 42-15001 et seq. Effective January 2017.
Property Tax Exemptions This publication provides information regarding the property tax exemptions that may be granted under the Arizona Constitution and A.R.S. 42-11101 et seq. This publication also briefly describes several additional property tax relief programs. Updated April 2023. Addendum November 2023.
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 assessor personnel 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. Revised January 2020.
Residential Common Areas The purpose of this publication is to provide procedures for the identification and valuation of residential common areas, as defined in A.R.S. 42-13402. Issued March 2000.
Residential Homesites This publication provides information regarding the identification and classification of property used as a primary residence. Effective January 2009.
Residential Rental Property Classification This publication provides information regarding the identification and classification of property used for residential rental purposes. Effective June 2004.
Salvage This publication provides information regarding the identification, classification, and valuation of a salvage structure. Revised January 2000.
Shopping Centers This publication provides information regarding the identification, classification, and valuation of shopping centers in accordance with A.R.S. 42-12001(8) and 42-13201 et seq. Revised January 2002.
Timeshare Interest Valuation The purpose of this publication is to provide information regarding the identification, classification, valuation, and assessment of timeshare properties. Issued September 2005.
Valuation of Underlying Leased Land on a Wind Farm This publication provides a suggested methodology for valuing leased land underlying a wind farm. Published July 2022.