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.

 

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 Property
Determining Mixed Use Percentages and Assessment Ratios

 

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

 

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

 

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

 

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

 

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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

 

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Miscellaneous / Specialty Property (All Classes)

 

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

 

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

 

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

 

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Vacant Land (Class 2)

 

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

 

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