FAQs  |  Contact Us  |  Site Map    skip navigation
AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Arizona Property Tax

With the exception of centrally valued properties such as airlines, railroads, and mines, property tax in Arizona is assessed and administered in each individual county by the county assessor. For a list of links to county websites click here.

Two manuals: (1) Assessment Procedures Manual and (2) Construction Cost Manual (Available on CD only) are available for purchase.  See below for details.  The remaining manuals are available online and can be downloaded from the list below.

Property Tax Assessment Guidelines and Manuals

ReportDescription
Personal Property ManualThe Personal Property Manual contains information regarding the identification and valuation of locally assessed personal property, taxpayer reporting requirements, valuation tables, and descriptions of the methods of making value adjustments that are used in the assessment of many kinds of personal property. The manual describes a wide variety of personal property items, including information on the identification and valuation of mobile home and manufactured housing units. An explanation of the personal property appeal process (which differs in some respects from the real property appeal process) is also included. Revised January 1, 2014.
Property Use Code ManualThe Property Use Code Manual contains a brief description of the Department's property use code system, and provides a complete set of the currently available use codes (with their descriptions) that are applicable to various categories of property. A property use code identifies the predominant use of a parcel of real property (and in certain limited instances, other property characteristics are also identified). Property use codes help to provide County Assessors with an "inventory" of taxable property, and are also utilized to categorize, group and facilitate the comparison and analysis of various types of properties for a number of different purposes.
Publication 545: Personal PropertyThis publication answers common questions about Arizona property taxes on personal property that is valued by the County Assessor.
Publication 546: Residential PropertyThis brochure explains how Assessors in Arizona use computerized systems to value single family residential property for property tax purposes.
Citrus Processing & Fruit or Vegetable Packing PlantsThis guideline is intended to address the valuation and classification of properties used for processing citrus for marketing and fruit or vegetable packing plants as described under A.R.S. § 42-12151 (7) and (8).
Classification of the Property of Membership OrganizationsThe purpose of this guideline is to assist in determining the legal classification of the property of membership organizations, not the exemption of such property from taxation.
Conservation Easement ValuationThe purpose of this guideline is to ensure equitable and consistent assessment of property subject to a conservation easement.
Contaminated Property ValuationThe purpose of this guideline is to identify some issues of concern, define typical terminology used, and synthesize findings from studies conducted on contaminated properties.
Enterprise Zone GuidelineThe purpose of this guideline is to provide County Assessor personnel and other interested entities with both a brief background of the Arizona Enterprise Zone Program and information on determining the legal classification and valuation of Enterprise Zone properties.
Residential Common AreasThe purpose of this guideline is to provide procedures for the identification and valuation of residential common areas as defined in A.R.S. § 42-13402.
Subsidized Housing ValuationThe purpose of this guideline is to provide a standardized, uniform appraisal methodology for the valuation of non-exempt, low-income, subsidized multi-housing projects.
Timeshare Interest ValuationThe purpose of this Timeshare Interest Valuation guideline is to provide County Assessor personnel and other interested entities with general information on the identification and classification of timeshare properties.
Historic Property GuidelineBeing listed on the National Register of Historic Places is required for all classes of historic real property in order for them to qualify for state tax incentives.
Agricultural Property ManualThe Agricultural Property Manual contains information specific to agricultural property classification and valuation. Included are the criteria required for the classification of land which has a "qualified" agricultural use, the statutory income capitalization land valuation procedure, and the requirements regarding filing applications for agricultural classification and leased land reporting.
Land ManualThe Land Manual contains information on land valuation in general, using standard appraisal methods and techniques. Subjects include sales data analysis, the six recognized land valuation methods, and separate chapters regarding the valuation of single-family subdivisions, condominium and townhouse subdivisions, and unsubdivided and undeveloped rural land. Appendices discuss various aspects of general land location and identification concepts and a number of land value adjustment procedures.
2011 Interim Equine GuidelineThe Interim Equine Guideline is to provide assistance in determining which commercial equine facilities and equine rescue facilities qualify for agricultural status; as well as information on how qualifying properties should be valued and classified for property tax purposes.
Legal Calendar 2014This document contains the three Property Tax Calendars of Legal Events and Assessments as they were affected by the 2013 legislative session (the Fifty-first Legislature’s First Regular Session and Second Special Session).

Assessment Procedures Manual Revisions

An overview of the Arizona property tax assessment system including property classification and assessment ratios, appeals, standard appraisal methods, statutory valuation procedures, exemptions and a discussion of full cash and limited property value.  The four chapters noted are currently available on-line with applicable dates noted in each chapter. The prior hardcopy versions of these chapters have been rescinded.

Part 2, Chapter 1, Approaches to Value
Part 3, Chapter 2, Mixed-Use Assessment Ratios
Part 3, Chapter 3, Limited Property Value
Part 6, Chapter 1, Assessment  Mapping and Parceling Standards

Arizona Property Tax Publications Available for Purchase

Assessment Procedures Manual (Available on CD)

The Assessment Procedures Manual is being updated chapter by chapter.  The four chapters noted above are available on-line.  The CD contains the current version of the Manual with the four updated chapters included in their appropriate places.  As additional chapters are updated, they will be posted on this website and inserted in the CD version of the Manual.  The prior versions of the updated chapters will then be rescinded.  The entire Manual will be available on-line once all chapters have been updated.

Construction Cost Manual (Available on CD only)

The Construction Cost Manual CD contains information necessary to classify and list components of buildings and structural improvements for processing through the Department of Revenue's Construction Cost System to produce a value estimate by the construction cost approach.  Because of the Arizona counties’ migration off the Department of Revenue’s Construction Cost System, this manual is no longer being revised.  The last revision, dated October 2009, is still available for sale.

To order: Contact Arizona Department of Revenue at (602) 716-6816 between 8:00 AM & 5:00 PM, Monday through Friday for pricing and ordering information, or submit an e-mail message to RNesselrode@azdor.gov