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)

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