Click on a category to the left to filter the list of forms below.

Can I appeal my taxes?

No, tax bills cannot be appealed. Only the value may be appealed by the date printed on the Notice of Value.

How is a manufactured/mobile home valued?

In Arizona, manufactured/mobile homes are valued by taking the original factory list price less a depreciation factor based on age, as set by the Arizona Department of Revenue. When a manufactured/mobile home is acquired, the Arizona Department of Transportation issues a title, or the owner can record an Affidavit of Affixture, which will add the manufactured/mobile home value to the real estate property value.

How is my assessed value determined?

The Assessed Value of each property class is determined using percentages set by the State Legislature. The following percentages apply to the three most used classifications. The assessment ratios are applied to both the primary and secondary values of a property, which determines the property’s net assessed value.

  • Commercial 19% for 2014, 18% for 2016 and forward
  • Land 15%
  • Residential 10%

I want to remove my name from public record, how do I do it and am I eligible?

To remove your name from public record, please see the Arizona State Statutes which provide the specific details on who is eligible and what requirements have to be met.  There are separate statutes for different public records: Recorder (ARS11-483), the Assessor and Treasurer (ARS11-484) and Voter Registration (16-153).  Please review each statute for details.

If I qualify, what are the benefits?

The Assessed Value (see definition above) of the property will be reduced by no more than $3,894, thereby corresponding to a reduction in your property tax bill.

Is all personal property taxed?

Arizona offers several exemptions from personal property tax. Personal property used by the owner for private, domestic purposes is not subject to personal property taxation (except for manufactured housing). Household goods and furnishings, personal wardrobes and jewelry, or recreational possessions used in the owner’s residence and for private activities are exempt from property taxation.

Is the exemption for my house only?

No, the exemption is applied to real estate first, then to a mobile home or automobile.

What are legal classes?

Arizona’s property tax system “classifies” property according to its usage. Each class of property is assigned an assessment ratio, pursuant to state law, ranging from 1% to 18%. The assessment ratios are applied to both the primary and secondary values of property, which determines the property’s net assessed value.  All classifications use the same tax rates (with exception of the home-owner’s rebate).

Class 1 18% Commercial and industrial real property not included in other classes. Commercial and industrial personal property exceeding $159,498 of full cash value. Mines and mining claim property and standing timber. Local telecommunications service, gas, water and electric utility company property, pipeline company property, producing oil and gas property.
Class 2 15% Agricultural real property and vacant land and Exempt Property
Class 3 10% Primary Residence
Class 4 10% Leased, Rented or Second Home; Care Facilities for Children and Adults, Bed and Breakfasts
Class 5 15% Railroad operating property, private car company property and airline flight property
Class 6 5% Noncommercial historic property, foreign trade zone property, qualifying military reuse zone property, qualifying enterprise zone property, quality environmental technology property, and qualifying environmental remediation property
Class 7 18% Commercial Historic Base (Class 1) property, subtracting for up to 10 years, all but 1% of the full cash value of modifications to restore and rehabilitate historic property
Class 8 10% Residential Commercial (Class 4) property, subtracting for up to 10 years, all but 1% of the full cash value of modifications to restore and rehabilitate historic property
Class 9 1% Possessory Interests (Certain Improvements on Government Property)

What are my taxes based on?

Property taxation has 3 components.

  1. The first component is the value of the property.
  2. The second is the assessment ratio that is multiplied against the value of the property.  This ratio is set based on the current use of the property.  That ratio is multiplied against the value of the property to get to a net assessed value.  Once the ratio is applied to the full cash value and limited property value, it creates an assessed value for both full cash and limited property values.
  3. The third component is the tax rate.  The net assessed value amounts are then applied to the Current Tax Rates in your area. Tax rates are set by your local taxing jurisdictions.

What are property tax exemptions?

Arizona provides property tax exemptions, in varying dollar amounts, to qualifying disabled persons and widows/widowers, whose spouses passed away while residing in Arizona.

Anyone with questions regarding deadlines and criteria for property tax exemptions may phone contact the Assessor’s Office.

Remember, the last business day in February is the deadline to file for any property tax exemption.

What are the qualifications?

  1. You must be a resident of Arizona.

  2. Your Total Assessed Valuation (see definition above) in Arizona cannot exceed $26,458. This means the property assessment usually equates to a $264,580 (LPV) property valuation.

  3. Household income from all sources, cannot exceed $32,447.

  4. If children under 18 years of age reside in the household, income cannot exceed $38,926.

  5. Disability must be total, permanent and certified by an Arizona licensed physician on form DOR 82514B. A certificate is only needed for a new application (unless requested by our office).

What if the recently recorded information on the GIS interactive website is incorrect?

If you find that the information is incorrect or the address needs to be changed, please contact the Assessor’s Office immediately.

If you have recently recorded or transferred ownership of property, the information on GIS’s Interactive website will not show the change immediately. The Assessor must process the deeds from the Recorder’s Office and verify the legal description and ownership rights of each transaction. Once this is completed, the Assessor information is updated in the Assessor software and is loaded into the Yavapai County GIS Interactive Website.

Please note that it could take several weeks before the updated information is available on the Internet.

What if the sales information is incorrect?

In the GIS Interactive Website you can search for a parcel by owner, address or parcel number. On the bottom right, click on Recent Sale Information for the latest in Sales and Transfer documents.

What is a disability exemption?

In order to qualify for the property tax exemption for disabled persons, a person must be totally and permanently disabled, either physically or mentally, resulting in that person’s inability to engage in any substantial gainful activity.  Certification of Disability for Property Tax Exemption

What is a full cash value of a property?

The market value, or full cash value, of all real property in Arizona is the starting point for determining taxable values.  Arizona courts have interpreted the term “full cash value” to mean the “cash equivalent value” of the property.

The Assessor does not create the value. It is created by the choices and decisions people make in the marketplace. The Assessor has the legal responsibility to study those transactions and appraise property accordingly.

When analyzing the accuracy of the Assessor’s property values, ask yourself if the property has been valued fairly. First, sales of similar properties must be reviewed. When using the sales comparison (market) approach, the sales data must be carefully analyzed. Then the size, quality, location, differences in additions or features, and time of sale factors need to be considered.

What is a limited property value?

Arizona is unique in that it uses two types of property values for taxing purposes. The limited property values are used to calculate primary taxes. ARS §42-11001(7) defines limited property value (LPV) as the value determined pursuant to ARS §42-13301. Under ARS §42-13301 the LPV is the limited property value of the property in the preceding valuation year plus five percent of that value. The current LPV of a parcel of property shall not exceed its current full cash value. Per ARS §42-11001(7), the LPV is used to calculate the levy limitations for counties, cities, towns and community college districts, and for assessing, fixing, determining and levying primary and secondary property taxes on all property except property described in ARS §42-13304, which again, include personal property, other than mobile homes, and property included in property class one under ARS §42-12001(1)(7) and (11).

What is an assessment?

Property  Assessement is determined by the value of property multiplied by the assessment ratio for the current use of the property (Assessment Ratios  are determined by State Legislature ).  This assessment of value is used in the calculation of tax bills.

What is personal property?

For property tax purposes, 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, or ranch. Manufactured housing (mobile homes) is also personal property, unless the owner files an affidavit affixing the unit to their real estate.

What is the difference between an Affixed Manufactured Home and an Unattached Manufactured Home, and how are they taxed?

An Affixed Manufactured Home will receive a notice of value and is taxed as real property.  To affix a manufactured/mobile home, you must surrender your title to ADOT and record an “Affidavit of Affixture”.  The same person must own the land and the manufactured/mobile home.

AFFIDAVIT OF AFFIXTURE:

A Manufactured Home for which no affidavit of affixture has been recorded is unattached personal property and will receive a separate notice of value card and tax bill from their real property.

What is the role of the assessor?

The assessor’s  office identifies, locates, and values property in accordance with state law.  The Assessor does not calculate property taxes but determines the assessed value that is used in the tax bill calculation.  Because assessment affects property taxes, it is important that assessed value be accurate and fair.

When and where do I apply?

You must file an application between January 1 and the last business day in February in one of the twoYavapai County Assessor’s Offices.  Arizona State Statutes require first time applicants to apply in person. After qualifying for an exemption you will no longer need to fill out exemption paperwork on a yearly basis.  However, owners must notify the Assessor of any changes that apply to the eligibility of the exemption.

Who is entitled to an exemption?

Exemptions are available for qualifying widows, widowers and totally disabled persons.

Why didn’t my tax bill go to my mortgage company?

Mortgage companies often request that the property tax bill on financed properties be sent directly to them either through the mail or electronically. If the tax bill has been sent electronically, the property owner may receive the actual tax bill. We suggest that property owners contact their mortgage company to be certain that they have received the tax bill and that payment will be made by them.

Why have a property tax?

The property tax is an important part of any well-balanced revenue system for a community. Property taxes fund such things as schools, fire and police protection, streets, libraries and other public entities. The property tax allows these services to be funded in proportion to the value of individual properties. In general, when a community spends more tax dollars on better schools, parks, streets and other public services, community members will ultimately benefit.
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