The annual Personal Property Notice of Value for 2024 will mail out on August 26th, 2024. Per A.R.S. 42-19051: Taxpayers who believe that their property has been improperly valued or erroneously listed may petition the Assessor for review by submitting a Personal Property Petition for Review of Valuation. Petitions for review must be filed with the Assessor’s office on or before the appeal deadline of September 26th, 2024 5pm MST. Petitions filed by email should be sent to: asrpp@pima.gov and must be received on or before the September 26th appeal deadline. Filing an appeal does not remove the responsibility of the timely payment of taxes which mail out in mid-September 2024.
If you have any questions regarding how your property was valued or classified, please contact the appraiser at the phone number listed on your Notice of Value.
Residential property falls into two main categories: Legal Class 3 and Legal Class 4. Each of these two legal classes have multiple subclasses, ranging from Primary Residence to Primary Residence that is also leased or rented to lodgers, as well as Non-Primary Residence to Qualifying LIHTC properties.
Understanding the differences: Primary Residence is defined as “Property that is your residence where you or a ‘ qualified family member ’ reside. You can have only one primary residence no matter how many homes you own. If a property is used as a vacation home, is leased, or rented to a non-qualified family member or if you claim a home in another state as your primary residence, the property does not qualify as a primary residence.
Please note that all properties that are rented or leased are required by A.R.S. 33-1901 and 1902 to register with the Assessor . Failure to file the rental status of a property with the Assessor may result in civil penalties.
Please contact the Assessor Residential Classification Team at ASRClsAudit@pima.gov or at (520) 724-8630 with any questions or concerns about Residential Classification!
The 2024 Real Property Notice of Change were mailed on September 22nd, 2023. If you believe that this property has been improperly valued or erroneously listed, you may petition the State Board of Equalization (SBOE) based on the total full cash value (FCV). A “Petition for Review of Notice of Change” (form DOR 82130NC) must be submitted directly to SBOE by October 17th, 2023.
If you have any questions regarding how your property was valued or classified, please contact the appraiser at the phone number listed on your Notice of Change.
If you believe your mailing address is incomplete, please download and complete the Change of Owner Address and mail or hand deliver your completed form to:
Pima County Assessor’s Office
240 N. Stone Avenue
Tucson, Arizona 85701
Please contact our office at 520-724-8630 should you require a hardcopy to be mailed to you.
The first step in the appeals process is to file a Petition for Review of Valuation A petition filed with the County Assessor's Office must be filed no later than 60 days after the mail date on their "Notice of Value" or the deadline date indicated on the notice. The U.S. Postal Service postmark date is evidence of meeting the filing deadline. The Assessor will assign an appraiser to review your petition. As part of the review process, it may be necessary to schedule an appointment and physically inspect the property to ensure that all the valuation components are correct.
As of 2023, a Veterans Exemption is now open to Pima County property owners that have a Veterans Administration (VA) Combined Disability rating displayed on a VA benefits summary letter. The required VA letter needs to be dated within a year of application and if application is successful, can reduce the Limited Property Value resulting in a lower property tax amount. Income and Assessed Value restrictions apply.
Property owners may qualify for the Widow/Widowers exemption on your primary residence which may save money on your annual property taxes. If you are a permanent resident of Arizona at the time of death and your Limited Value does not exceed the amount determined annually by the Arizona Department of Revenue, you may qualify for assistance.
The 100% Disabled Person’s Exemption Program is open to Pima County homeowners that are medically certified as 100% totally and permanently disabled by their doctor. This exemption can result in a lower Limited Property Value which may have the effect of reducing your property tax amount.
The Senior Valuation Protection program enables qualified seniors to have their Limited Value frozen, which is the basis for all property taxes, frozen in 3 year increments to protect against the potential of an increasing real estate market. The freezing process helps to stabilize one of the components of the property tax bill, it does not freeze full cash value nor property taxes. This program is not an exemption nor does it eliminate the potential for property taxes to increase from year to year, it simply freezes the portion of the property’s value used to calculate the annual property tax bill.
| January 1 | Valuation Date for the current Valuation Year. |
| March 1 | Second half of property taxes on real property for the prior tax year are due. Notices of Value are mailed on or before this date. (Owners have 60 days from the mailing date to file an appeal) |
| May 1 | Second half of property taxes on real property for the prior tax year become delinquent. |
| August 15 | All petitions for review shall be answered by this date. Deadline to file to the State Board of Equalization is 25 days from the Notice of Decision date. |
| September 1 | Treasurer mails delinquent tax notices |
| September 30 | On or before this date, Notice of Change mailed. (Owners have 25 Days from the mailing date to file an appeal) |
| November 1 | First half of property taxes on real property for the current year are due. |
| 3rd Friday in November | All hearings for the Notice of Change valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Tax Court within 60 days after the final notice of decision) |
| December 15 | The deadline to file with Tax Court for properties that did not appeal through the regular appeal process. |
Addressing information is provided by the Pima County Development Services Addressing Division and therefore must be on file with Developmental Services in order to be considered valid.
While all subdivisions are named they do not all receive a Map & Plat. When Map and Plat are entered, the result returned will represent all of the parcels within that subdivision. Entering in either a Block number (if applicable) or a Lot number will reduce the amount of results rendered.
Map & Plat: A system of uniquely identifying subdivisions using a numeric format. The Map & Plat (also known as Book & Map) numbers are assigned by the County Recorder’s Office at the time the subdivision is recorded.
Block & Lot: A system commonly used when large parcels of land are subdivided. The subdivision map is recorded after each lot has been surveyed by a metes and bounds description and assigned a lot number. In this way deeds need only refer to the lot, block, map & plat designation in order to describe the parcel in question instead of stating the survey bearings and distances or the rectangular survey description.
A sequence number is a unique identifier that is provided for every recorded legal instrument, for more information please visit the Pima County Recorder’s Website
PLEASE NOTE: Searches using docket and page will only yield results for documents that reflect the most current ownership information. Recording information is provided by the Pima County Recorder’s Office. For complete chain of title information, please visit the Pima County Recorder’s Website
Docket: A group of documents recorded on a specific day.
Page: A page within the docket
This search will return all parcels within the geographical area as defined by the Section, Township & Range entered. Section, Township, & Range are used in the “Rectangular Survey” system. This system provides for a unit of land approximately 24 miles square, bounded by a baseline running east and west, and a meridian running north and south. This 24 mile square is further divided into 6 mile squares called Townships. A Range is an east and west row of townships between two meridian lines six miles apart. A Township is divided into 36 numbered Sections, which are each 1 square mile.
