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1. How is my mobile home valued?

In Arizona, mobile homes are valued by taking the original factory list price minus a depreciation factor based on age. When a mobile home is acquired, title is used by the Arizona Department of Transportation, or the owner can record an Affidavit of Affixture, which will add the mobile home value to the property value.

2. How is my mobile home taxed?

• Affixed to Real Property
• Unsecured Personal Property

3. How is my mobile home assessed?

The formula for determining a mobile home full cash value is (factory list price) ~ (depreciation for the age, as set by the Department of Revenue) FCV x Assessment Ratio = Assessed Value.

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1. What is an Affidavit of Affixture?

An Affidavit of Affixture is a document that legally secures personal property to real property.

2. My parent(s) is in a nursing home, can I still file an affidavit?

Yes. A letter from the nursing home (which must be in the State of Arizona) stating that he/she has been a patient and the number of years of residence is needed. Bring a copy of your Power of Attorney with a photo ID of the applicant.

3. How do I report Taxable Personal Property?

File a Personal Property Statement, Form DOR 82520 or an Agricultural Personal Property Statement, Form DOR 82520A, with the County Assessor each year, listing property that has been acquired or disposed of during the year and confirming property items still on the roll. If the Assessor does not mail a business personal property reporting form, it is the owner's responsibility to report his personal property to the Assessor.

These forms are available online.

4. What is my legal class?

The legal class is based on the use of the property. There are 12 different classes. Individual parcels may have more than one use. In this case the parcel will have a "mixed ratio" applied to the total value. Review Chapter 12 Article 1 and Chapter 15 Article 1 for more information.

5. What is the best way to find my property lines and corners?

The best and most accurate way is to have the property surveyed. This is especially critical when erecting fences and building on the property. To find a surveyor, look in the Yellow Pages of your phone book.

6. I recently completed the minor land division process, how do I get Assessor Parcel Numbers for each lot?

The survey required for the minor land division process will not split the property. A recorded deeding action is still required to complete the land division process. The surveyor should have created each lot’s legal description needed for doing this.

7. How do I combine 2 or more contiguous properties into 1 for assessment purposes?

A Combination of Parcels Application is available to download. The Assessor’s Office requires that all parcels be contiguous, the ownership is the same, the vesting is the same, and that they are in the same special districts.

8. How do I find the minimum lot size requirements for my property?

If your property is within an incorporated boundary of a city or town you must contact them. If your property is in unincorporated Santa Cruz County, contact Planning and Development. It is faster and easier if you have your Parcel ID Number before calling. Check your tax bill and/or notice of value for this number. If you need assistance finding your parcel number you can call the Assessor’s Office at 520-375-8030.

9. How do I get an address for my property?

If your property is within an incorporated boundary of a city or town you must contact them. If your property is within unincorporated Santa Cruz County, you must contact Planning and Development to see the requirements for addressing. The Assessor’s Office does not assign addresses to any portion of the county.

10. How do I find out if a parcel of land has legal access?

This is best done through a title search. Any title company will do this for you. The Assessor’s Office does not track easements because they do not affect property size. The Assessor’s Office will not research access to property, however a copy of the parcel history (Alpha Card) may be purchased which sometimes aides in the research.

11. What is the difference between Right of Way and Easement?

In most cases Right of Way (ROW) is fee deeded or taken through a condemnation usually for major roads, and some utility purposes. ROW is removed from the affected properties acreage, and legal description. Some types of ROWs are not actually deeded property, and will not be removed from the acreage or the legal.

Easements only limit the use of the property they describe, and therefore remain in the gross acreage. The Assessor’s Office does not track or note easements for this reason.

12. When is the Property Value Appeals deadline ?

April 29, 2017

13. When are the Notice of Value mailed out?

Usually they are mailed out by the third week in February. But there is no set date.

14. How can I have a better understanding of my Notice of Value?

https://youtu.be/dTbd5htJkdg

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1. What are exemptions?

Exemptions are available for qualifying widows, widowers, and disabled persons. The applicant must apply each year between January 1 and the last working day in February. First-time applicants must apply in person. Each type of exemption has different qualification requirements.

2. Do you have exemptions for veterans?

No, veterans exemptions were removed from Arizona Revised Statutes in 1990.

3. Can a person who has Power of Attorney file an exemption for another individual?

Yes, they will need to provide a copy of the power of attorney and a photo ID of the applicant when they come to file the application.

4. Will the exemption status go back prior years?

No, your exemption status begins the year you 1st apply.

5. When filing an exemption do I need to come in person the first time?

Yes, it is required the first time. Thereafter, the exemption can be mailed as long as the application is notarized.

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1. When do I file an appeal?

• If you believe the full cash value on your notice of valuation is higher than actual market value, or the legal class is incorrect according to current use, you will want to file a "Petition for Review," DOR 82130.
• Notice of valuation is mailed on March 1. This valuation is used for the next calendar year's tax computations.
• Petition for review of real property valuation and the residential petition for review of real property are available to the property owners from March 1st through April 29. Petitions are available from the Assessor's Office.

2. What is the full cash value?

Full cash value for property tax purposes means the value determined as prescribed by statute. If no statutory method is prescribed, full cash value is synonymous with market value. Market value is the estimate of value that is derived annually by using standard appraisal methods and techniques. This value is no longer used in the calculation of taxes.

3. What is the limited value?

Limited property value is the basis for the assessment of property taxes. Limited property value is constrained in the amount by which it can be increased each year and it cannot exceed the full cash value. This value is used in the calculation of all taxes.

4. What is real property?

Real property includes land, buildings, and other improvements on the land.

5. How is my real property taxed?

Tax rates are set by all budget authorities and are separates into 2 types:

• Primary rates are set by governmental entities such as counties and cities and towns. They are applied to the "limited value" to determine taxes due. These taxes are used for the basic expenses of government and schools.
• Secondary rates are set by special districts, fire districts and bond issues. Usually taxpayers vote for these districts and bonds, so the rates are applied to the full cash value to determine taxes due.

6. How is my real property valued?

The Assessor is mandated by Arizona State Statutes to value property at its full cash (market) value. There are 3 methods of appraising value:

• Income
• Replacement Cost
• Sales Comparison

7. What is sales comparison?

It is also known a market. This method compares your property to other similar properties that have recently been sold. This method is used mostly for homes and land.

8. What is the replacement cost method?

Less depreciation - this method is based on how much it would take at today's material and labor costs to replace your property with a similar structure. It is used mostly for commercial buildings or homes that are not typical or are located in a remote area.

9. What is the income value method?

The income method is based on the income potential of the property. Using operating income and expense data supplied by the owner, the value is determined by capitalizing the potential net income.

10. What is personal property?

For property tax purposes in Arizona, personal property is defined as all types of property except land, buildings or other real property improvements. Taxable personal property includes all assets used in the operation of a business, farm, ranch or residential rental activity. More information is available via aPersonal Property Manual

11. How are my property taxes computed?

The assessed value divided by 100, times the tax rate (set in August of each year), determines property taxes billed in September. The Treasure collects the property taxes.

12. Why is the legal description on my notice of value incomplete?

Due to space limitations, we are unable to use complete legal descriptions. For Assessor purposes, property descriptions may be condensed and/or abbreviated. This description should not be used for transference of property. Please refer to official recorded documents for complete property legal descriptions.