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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.

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.

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.
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