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 (Available in hardcopy only) 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

Report	Description
Personal Property Manual	The 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.
Property Use Code Manual	The 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 Property	This publication answers common questions about Arizona property taxes on personal property that is valued by the County Assessor.
Publication 546: Residential Property	This 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 Plants	This 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 Organizations	The 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 Valuation	The purpose of this guideline is to ensure equitable and consistent assessment of property subject to a conservation easement.
Contaminated Property Valuation	The 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 Guideline	The 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 Areas	The 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 Valuation	The 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 Valuation	The 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 Guideline	Being 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 Manual	The 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 Manual	The 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.
Legal Calendar 2009	This document contains the three Property Tax Calendars of Legal Events and Assessments as they were affected by the 2008 legislative session (the Forty-Eighth Legislature, Second Regular Session).
Legal Calendar 2010	This document contains the three Property Tax Calendars of Legal Events and Assessments as they were affected by the recent 2009 legislative session (the Forty-Ninth Legislature’s First Regular Session and Third Special Session).

Arizona Property Tax Publications Available for Purchase

Assessment Procedures Manual (Available in hardcopy only)

The Assessment Procedures Manual contains information on various administrative, assessment and property appraisal procedures. The manual is intended to be a reference document for subject matter that is not appropriate for other assessment manuals. Examples of some of the topics in this manual include: the property valuation appeal and error correction processes; discussions of the three generally accepted approaches to value; valuation methods mandated by statute; property tax exemption guidelines; discussions regarding "full cash" and "limited" property values; procedures for valuing damaged or destroyed improvements, and many others.

Construction Cost Manual (Available on CD only)

The Construction Cost Manual contains the information necessary to identify, classify and list various components of buildings and structures using the Department of Revenue's construction cost system. A newly developed square foot cost system training manual has recently been added, as well. The Construction Cost Manual is the basis for valuing commercial, industrial, agricultural, residential and many other types of property improvements by the cost approach.

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