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| Frequent Questions
Frequently Asked Questions
How do I know if
the Assessor’s Office has my Residential Rental
Property Form on file?
Please call the Assessor’s Office at
520-866-6361 to verify if form is on file.
If I rent my home
do I need to notify the Assessor’s Office?
Yes, you would need to file a Notification of
Arizona Residential Rental Property Form. We can
mail you the form or you can download the form
I need my
Privilege Tax for my rental property, can you
provide me with that information?
This office does not handle privilege tax
information. Please contact the City Hall where
your property is located.
I filed a Petition
for Review of Valuation, when will I received my
The Assessor must rule on all appeals no later
than August 15. If your request has been denied,
you may file an appeal with the County Board or
State Board of Equalization.
What is a Parcel Number?
A parcel number, abbreviated as APN (Assessor Parcel Number), is a unique descriptor used to identify assessed property within Pinal County. Information about the ownership, characteristics, and valuation of each piece of land is reordered and tracked by parcel number. Each year, a list of parcel numbers and their corresponding values is provided to the Treasurer’s Office for use in generating the appropriate tax bill for each piece of taxable land.
The Pinal County APNs usually appear as one continuous string (20049047A) but actually have 4 parts (200-49-047-A). These four sections are given the following designation:
A map of each parcel is created by our Drafting Division and saved on the Pinal County Assessor website. This map is also accessible on the county GIS map.
What is Full Cash Value?
Full Cash Value is a reflection
of the market value of a property and consists
of land and improvements. Full Cash Value is
synonymous to market value.
What is Limited
Limited Value is the basis for computing primary
taxes for the maintenance and operation of
school districts cities, community college
districts, counties and the state. The Limited
Value is a statutory calculation, mandated by
the Arizona State Legislature.
How is land
Land values are determined by collecting sales
within a range of time in a certain locale. Once
the sales are collected, comparisons are made
between properties with like size, use and
services. By making the comparisons one can form
an opinion on the worth of the properties in a
Considerations to be made:
Once a study has been performed and the
considerations are made, an opinion of value can
be determined. The values then can be applied to
like properties in the market area.
- When did the sales occur? Are time adjustments
required to form a better opinion of value?
- If properties are selling considerably above
or below the median sales range, an inspection
of these sales must be completed in order to
determine if sales will be excluded.
- Did sales occur in an area that has a new
influence that is driving the price higher or
lower, in that case a submarket may be required.
- Properties that have access to utility
services or have offsite improvements such as
sewer, streets and drainage, and are close in
proximity to shopping, schools, parks and
highways are determined to carry higher values.
How do I get
Refer to Chapter 2 of the Department of Revenue
Property Tax Division Agricultural Property
When an Appraiser visits properties, why aren’t
property owners notified? Per ARS 42-11053 the
Assessor/Appraiser has the right, by law, to
visit property without notification. Appraiser
may enter and examine any property in this state
to determine its Full Cash Value. (see attached
“improvement” refer to when I have not done any
improvements to my property?
Improvement is the actual structure (s) already
in place, that are valued on a yearly basis to
keep properties close to current market value,
with current building costs.
What are yard
improvements or site additions?
Yard improvements or site additions consist of
concrete, block walls, chain link fence and/or
gates, detached garages, storage buildings,
pools, spas & guest houses and any other
improvements not associated with the main
Business Personal Property
What is Business Personal Property?
In Arizona, business personal property is
generally defined as all types of property
except real estate property. Taxable personal
property includes property used for commercial,
industrial, and agricultural purposes. Personal
property is considered to be movable and not
permanently attached to real estate.
How do I report Taxable Personal
Businesses in Arizona are required to file an
Arizona Business Personal Property Statement or
an Agricultural Personal Property Statement with
the County Assessor on an annual basis (AZDOR
forms 82520 & 82520A respectively). If you
started a new business please contact the Pinal
County Assessor’s Personal Property Division
I received a Business Property
Statement. What do I need to do?
Please follow the instructions on the form. If
you have an asset list you can attach a copy to
the statement and return it to the Assessor's
Office. Or, if an asset list is not available,
make a list of all the business equipment
including a description of the equipment, year
it was purchased and the original acquisition
cost (including any freight, installation,
special support, special wiring, special
plumbing and sales tax paid).
Is a Business Property Statement a
Notice of Value?
No, Business Personal Property Statements are
used by the Assessor to prepare Notices of
Value. Business Personal Property Statements are
mailed by February 1st. Businesses are required
to complete the form and return to the Assessor
by April 1st. Notices of Value are mailed by the
Assessor in July.
What if I disagree with the Notice of
Pursuant to ARS§42-19051, you may file a
Petition for Review (DOR form 82530) with the
Assessor's Office within 30 days from the mail
date of the notice of value. The Assessor's
Office then has 20 days to respond to your
petition. If you disagree with the Assessor’s
decision, you may file an appeal with the
Arizona State Board of Equalization within 20
days of the mailing date of the Assessor's
What is the current Personal Property
Exemption? I operate several locations in
Arizona, does the exemption apply to each
ARS§42-11127 provides for an exemption from
taxation up to a maximum amount of full cash
value for some classifications of personal
property. The 2013 business personal property
exemption is $133,868. The exemption applies
only once to each legal business entity in
Arizona, regardless of the number of locations
How do I split my property?
To split property, record a deed conveying the
property and describe the part of the property
in the legal description that you are conveying
to the new owner. The Recorder’s Office forwards
all documents transferring property to the
Assessor and the Assessor splits the property
according to the legal description on the
recorded document. The Assessor’s Office
suggests you seek the professional help of a
title company or an attorney when transferring
property. You also may wish to contact your
local jurisdiction prior to splitting property
to make certain you comply with any local
ordinances as well as State requirements. Please
note: A survey does not split property. A split
requires a deeding action, court judgment, or an
approved final subdivision plat.
How do I combine two or more properties
into one for assessment purposes?
Please download and complete the “Combination of
Parcels Application” available on the Assessor’s
Forms page. Applications are also available by
request at the counter. The Assessor’s Office
will review the application to see that it meets
specific requirements, including: all parcels
must be contiguous; all tax payments are
up-to-date; each parcel must have the same
ownership, vested the same, and be within the
same tax area code. A survey is also required
with a combination application (when the parcels
have not been previously surveyed or are not in
an existing platted subdivision.) Also a deed
must be recorded that describes the parcels to
be combined in one legal description.
Application fees apply. All requirements are
described on the Combo Application form.
How do I find the property lines,
corners and the dimensions of my property?
The most accurate way to find property lines and
corners is to have the property surveyed. This
is especially critical when erecting fences and
building on the property. To find a surveyor,
look online or in the local phone book.
Property dimensions may be obtained through a
search of the recorded subdivision plat map, any
recorded surveys, and/or the recorded legal
description of the property.
Although the use of maps is helpful in
determining the physical location of a property,
the legal description in the property’s recorded
deed provides a written statement, recognized by
law, which describes the definite location of a
tract of land conveyed from a Grantor to a
Grantee. Please note: The Assessor’s Office does
not research property boundaries for the public.
How do I find my property’s legal
Please refer to prior officially recorded
documents for the property’s complete legal
description. A document search online or at the
Recorder’s Office may be necessary.
Due to space limitations, the county is
sometimes unable to use complete legal
descriptions on the website, Assessor notices,
and tax bills from the Treasurer. Assessor
property descriptions may be condensed and/or
abbreviated. This non-legal property description
should not be used for legal transference of
Tax Area Code
What are Tax Area Codes & Tax Authorities?
A tax area code is a four (4) digit code used by
the Assessor to designate which tax authority
districts a property is located within. A Tax
Authority District is a self-governing
subdivision of the state created to provide
services that are not already provided by
another district or jurisdiction. These
districts are listed as “Tax Authority” on the
property tax bill. These tax authorities include
school and city districts, as well as any other
How can I see what the tax levies and rates for
all the tax authority districts are on my
All tax levies and rates are listed on the
annual tax bill. All current and past tax levies
and rates from 2000 are available online at
What do I do if I think I am being billed for
the wrong tax authorities?
Please contact the tax authority district
Why did my taxes for a tax authority district
change from last year?
Each year property valuations are assessed based
on statutory formulas and mandates. Based on
those valuations, the districts will calculate
their levy accordingly and inform the County of
their levies. As a result of determining the
levy, a tax authority district tax rate may
change from year to year. Also, each year the
Assessor reviews properties in relation to the
districts and corrects any discrepancies or
boundary changes submitted by the districts.
Occasionally, a tax district that had not
previously assessed taxes to properties will
begin to assess taxes for the current tax year.
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Florence, AZ 85132
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