Property Tax FAQs

An Affidavit of Property Value, also known as a “sales affidavit,” is a document that provides details about transfers and sales of real property. An Affidavit of Property Value must accompany all real property transfers and sales, unless the transaction is exempt from this requirement. See A.R.S. 11-1133, 11-1134, and 11-1137(B). Information from each Affidavit of Property Value is used by County Assessors and the Department to help ensure that real property is valued fairly and uniformly throughout the state.

The parcel number(s) of a property can be found by contacting or visiting the County Assessor of the county in which the property is located. If the sale or transfer involves more than one parcel, the percel that is most influenced by the sale should be listed as the Primary Parcel.

The sale price of a property can be found by obtaining a copy of the Affidavit of Property Value, which should be attached to the recorded deed, unless the transfer is exempt from this requirement. See A.R.S. 11-1133(A) and 11-1134 (A) and (B). A copy of each recorded Affidavit of Property value can be obtained from the County Recorder of the county in which the property is located, or from the Arizona State Library, Archives, & Public Records.

The date of sale is the date the transfer agreement or contract of sale was signed, not the date that escrow closed. See A.R.S. 11-1133(A)(5). This is important because the date of sale must reflect market conditions at the time that the transfer or contract of sale was negotiated, rather than market conditions at the close of escrow.

There are 21 exemption codes that correspond to each of the possible exemptions found in A.R.S. 11-1134 (A) and (B). For a list of the exemption codes, including several examples of when to use each code, click here.

If a transfer or sale of property is exempt from the requirement to file an Affidavit of Property Value, note the statute number and exemption code on the face of the deed. For example, if exemption code B3 applies, the proper exemption notation would be: A.R.S. 11-1134 B3.

The Business Property Statement, also referred to as a "personal property return" or "personal property rendition," must be filed annually on or before April 1 with the County Assessor of the county in which the property is located. A.R.S. 42-15053(A).

Due to flexibility provided for in statute, the deadlines, procedures, requirements, and formats may vary by county. The Department recommends contacting the County Assessor of the county in which the property is located for detailed information regarding these topics in their jurisdiction.

For additional information, refer to the Business Personal Property Manual.

Most County Assessors will accept an electronically filed Business Property Statement, but are not obligated to do so. Due to flexibility provided for in statute, the deadlines, procedures, requirements, and formats may vary by county. The Department recommends contacting the County Assessor of the county in which the property is located for detailed information regarding these topics in their jurisdiction.

Additional statutory depreciation, also known as "additional depreciation," is supplementary depreciation that is applied by the County Assessor to eligible business personal property. See A.R.S. 42-13054 and 42-13353. Additional depreciation is designed to encourage the establishment of new businesses as well as investment in new equipment for existing businesses.

Additional depreciation is applied to the full cash value of eligible business personal property, which reduces the taxable value of that property. Most agricultural and commercial personal property is eligible for additional depreciation, including property Class One, Subclasses (8), (9), (10), and (13); property Class Two, Subclass (P); and property Class Six, Subclasses (2) and (3). See A.R.S. 42-12001, 42-12002, 42-12006, or the Property Class Summary.

For more information, refer to the Business Personal Property Manual.

You do not need to take any action to ensure that additional depreciation is applied to your business personal property. Additional depreciation is automatically applied by the County Assessor to eligible business personal property during the processing of the Business Property Statement.

For more information, refer to the Business Personal Property Manual.

The business personal property tax exemption for tax year 2024 is $248,691. The dollar amount of this exemption is increased annually. A.R.S. 42-11127(B). See also the Annual Abstract of Published Rates and Amounts.

This exemption is applied against the full cash value of business personal property in Class One, Subclasses (8), (9), (10), (11), and (13); and Class Two, Subclass (P) (a) and (b). See Ariz. Const. art. IX, sec. 2(E)(2) and A.R.S. 42-11127. See also A.R.S. 42-12001, 42-12002, or the Property Class Summary.

For additional information, refer to the Business Personal Property Manual.

To discover or verify whether a property is subject to GPLET, contact the Finance Department (typically) or visit the website of the town, city, county, or other municipality in which the property is located. See A.R.S. 42-6202(D).

Alternatively, click here to access links to each GPLET lessor database. See A.R.S. 42-6202(F).

The County Treasurer must submit GPLET reporting forms to the Department on or before February 15 each year. A.R.S. 42-6204(F).

GPLET forms, instructions, work sheets, and rate charts are made available annually on October 1. These documents can be obtained from the County Treasurer, or alternatively from the County Assessor, or the Department.

Pursuant to A.R.S. 42-11111, the property of Arizona residents who are persons with a total and permanent disability is exempt from property taxation up to a certain dollar amount (generally resulting in only a partial reduction of property taxes).  Qualification for this exemption is subject to certain limitations, such as an assessed property value maximum and a household income limit. This program is facilitated by the County Assessor of the county in which the property is located.

For additional information, refer to Arizona Property Tax Exemptions and Property Tax Exemptions. See also the Annual Abstract of Published Rates and Amounts.

Pursuant to A.R.S. 42-11111, the property of Arizona residents who are widows or widowers is exempt from property taxation up to a certain dollar amount (generally resulting in only a partial reduction of property taxes). Qualification for this exemption is subject to certain limitations, such as an assessed property value maximum and a household income limit. This program is facilitated by the County Assessor of the county in which the property is located.

For additional information, refer to Arizona Property Tax Exemptions and Property Tax Exemptions. See also the Annual Abstract of Published Rates and Amounts.

The “Senior Freeze Program,” officially known as the Property Valuation Protection Option, allows taxpayers who are qualified by age and income to have the valuation of their primary residence fixed ("frozen") for a renewable period of three years. See Ariz. Const. art. IX, sec. 18 (7) through (9). This program is facilitated by the County Assessor of the county in which the property is located, using ADOR Form 82104.

For additional information, refer to Property Tax Exemptions. See also the Annual Abstract of Published Rates and Amounts.

Pursuant to A.R.S. 42-11111, the property of Arizona residents who are honorably discharged veterans with a service or nonservice connected disability is exempt from property taxation up to a certain dollar amount (generally resulting in only a partial reduction of property taxes). Qualification for this exemption is subject to certain limitations, such as an assessed property value maximum and a household income limit. This program is facilitated by the County Assessor of the county in which the property is located.

For additional information, refer to Arizona Property Tax Exemptions and Property Tax Exemptions. See also the Annual Abstract of Published Rates and Amounts.

Currently, there is not a property tax exemption for veterans, except for honorably discharged veterans with a service or nonservice connected disability. See the previous FAQ.

All publications in the Assessment Procedures Library can be accessed, downloaded, and printed by clicking the links below.

Alphabetical by Title (including publication descriptions)

By Property Type and Class (not including publication descriptions)

The State and County Abstract of the Assessment Roll provides a statewide summary of taxable property valuations by county and taxing jurisdiction. See A.R.S. 42-15156. It is published annually and is available to view and download by clicking here. To obtain a copy of the State and County Abstract of the Assessment Roll for prior years, contact the Department Property Tax Unit at [email protected].

The Property Class Summary provides brief descriptions of all property classes and subclasses and their associated assessment ratios. It is published annually and is available to view and download by clicking here. To obtain a copy of the Property Class Summary for prior years, contact the Department Property Tax Unit at (602) 716-6843 or [email protected].

If you disagree with the valuation or classification of your property as shown on the Notice of Value, you may file an appeal with the County Assessor* using ADOR Form 82130 (real property) or ADOR Form 82530 (personal property). See A.R.S. 42-16001 et seq. Your appeal must be filed within 60 days for real property and within 30 days for personal property. The time allowed for the County Assessor to respond to your appeal varies by statute. If your appeal with the County Assessor cannot be resolved, you may file additional appeals with the Board of Equalization and/or the Tax Court. Alternatively, you may file your original appeal directly with the Tax Court.

Appeal processes can be complex and involve numerous statutory deadlines. Specialists, such as tax agents and attorneys, are available to assist with appeals.

NOTE: Appealing the valuation or classification of your property is an entirely separate process from correcting an error that affects your property (see the FAQ immediately following this one). If you have additional questions, contact the County Assessor of the county in which the property is located.

For additional information, refer to The Appeals Process (comprehensive) or to Overview of the Arizona Property Tax System (summary).

*Your appeal should be filed with the Department only if your property is valued by the Department.

If you believe your property has been assessed or taxed improperly due to a factual error, refer to Correcting Property Tax Errors (comprehensive) or to Overview of the Arizona Property Tax System (summary).

NOTE: Correcting a factual error is an entirely separate process from appealing the valuation or classification of your property (see the FAQ immediately preceding this one). If you have additional questions, contact the County Assessor of the county in which the property is located.

Property taxes are calculated by multiplying the assessed value (also referred to as "net assessed value") of the property being taxed by the overall tax rate. The overall tax rate is determined by the taxing jurisdictions (e.g., town, city, county, and special taxing districts), and the assessed value is determined by either the Department (centrally valued property) or the County Assessor (locally assessed property). For example:

NOTE: The example above does not account for reductions associated with the State Aid to Education program.

For additional information, refer to Overview of the Arizona Property Tax System.

A property tax bill can be paid electronically or by mail to the County Treasurer of the county in which the property is located. See A.R.S. 42-18003(B). If a property is mortgaged, the property taxes are typically paid by the mortgage holder. See A.R.S. 42-18054(A) (1) and (2).

Property taxes are usually billed in two installments. The first installment is due on October 1 of the tax year and becomes delinquent after November 1 of that year. The second installment is due on the following March 1, and becomes delinquent after the following May 1. A.R.S. 42-18052. Certain exceptions may apply. See A.R.S. 42-18053.

NOTE: Real property is valued annually (the valuation year) and taxes are levied in the following year (the tax year), while personal property is valued and taxed in the same year. A.R.S. 42-11001 (17) and (20).

For additional information, refer to Overview of the Arizona Property Tax System.

The mailing address used to pay a property tax bill can be found on the bill itself or on the website of the County Treasurer of the county in which the property is located. A property tax bill can also be paid electronically.

A copy of a property tax bill can be accessed, downloaded, and printed from the website of the County Treasurer of the county in which the property is located.