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For taxpayers who
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difficulty in paying
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Most cities in the
United States have
Property Tax Poverty
Exemption Policy and
Guidelines. You may
be eligible to waive
your annual property
tax for one year read
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may be experiencing
difficulty in paying
their property taxes,
there may be help.
Most cities in the
United States have
Property Tax Poverty
Exemption Policy and
Guidelines. You may
be eligible to waive
your annual property
tax for one year read
more
This page explains how Assessors in Arizona use computerized systems to value
single family residential property for property tax purposes. There are two terms
included in the title of this page that should be explained.
Computer Assisted
This term means that the calculations necessary to value property are done by
automated computer systems. There are dozens of calculations made in the
appraisal of even the most simple home. Before computers became available, these
calculations were done by hand, using calculators, adding machines or other
calculating devices. The results of each calculation were written down by hand, and
all the calculations were then added together to obtain the final answer. Due to the
number of calculations and human error, at times the final answer was incorrect. In
addition to the potential for error, hand processing of thousands of appraisals took a
great deal of time and personnel. Computer assistance allows thousands of
calculations per second to a very high degree of accuracy. Not only are the
results more accurate, but the number of employees required to do the calculations is
greatly reduced. Appraisers can now devote more time to accurately gather
the information necessary to value the property. The calculations done by the
computer are the same calculations that were made before, they are just completed
more quickly and with greater accuracy than ever before.
single family residential property for property tax purposes. There are two terms
included in the title of this page that should be explained.
Computer Assisted
This term means that the calculations necessary to value property are done by
automated computer systems. There are dozens of calculations made in the
appraisal of even the most simple home. Before computers became available, these
calculations were done by hand, using calculators, adding machines or other
calculating devices. The results of each calculation were written down by hand, and
all the calculations were then added together to obtain the final answer. Due to the
number of calculations and human error, at times the final answer was incorrect. In
addition to the potential for error, hand processing of thousands of appraisals took a
great deal of time and personnel. Computer assistance allows thousands of
calculations per second to a very high degree of accuracy. Not only are the
results more accurate, but the number of employees required to do the calculations is
greatly reduced. Appraisers can now devote more time to accurately gather
the information necessary to value the property. The calculations done by the
computer are the same calculations that were made before, they are just completed
more quickly and with greater accuracy than ever before.
Mass Appraisal
The term "mass appraisal" is defined by the International Association of Assessing
Officers as "…the systematic appraisal of groups of properties as of a given date…"
This differs from single property appraisal techniqueswhere the value is estimated for
a single property. Technically known as a "fee appraisal," the appraisal of an average
single family home may cost between $250 and $500. In contrast, the County
Assessor averages only a fraction of this cost in assessing residential properties as
well as complex commercial and vacant land properties. In order to handle the
thousands of properties required to be appraised by state law each year, Assessors
must use procedures that allow them to get the job done on time and with the funds
available. These procedures are very similar to those used by fee appraisers, but are
adapted for mass appraisal use and computer systems. Valuing Your Home Using
Computer Assisted Mass Appraisal techniques, there are two methods available to
Arizona Assessors for valuing your home: replacement cost new less depreciation,
and sales analysis.
The term "mass appraisal" is defined by the International Association of Assessing
Officers as "…the systematic appraisal of groups of properties as of a given date…"
This differs from single property appraisal techniqueswhere the value is estimated for
a single property. Technically known as a "fee appraisal," the appraisal of an average
single family home may cost between $250 and $500. In contrast, the County
Assessor averages only a fraction of this cost in assessing residential properties as
well as complex commercial and vacant land properties. In order to handle the
thousands of properties required to be appraised by state law each year, Assessors
must use procedures that allow them to get the job done on time and with the funds
available. These procedures are very similar to those used by fee appraisers, but are
adapted for mass appraisal use and computer systems. Valuing Your Home Using
Computer Assisted Mass Appraisal techniques, there are two methods available to
Arizona Assessors for valuing your home: replacement cost new less depreciation,
and sales analysis.
Replacement Cost New figures are based on many factors, including the size of the
home, type of construction, quality of materials, design, and features in the home. The
construction cost are obtained from a nationally recognized cost valuation company
providing local construction costs. These costs are computerized
and updated annually. The land value is obtained by sales analysis of comparable
vacant land. Of course, few properties are brand new, so depreciation must be
deducted for wear and tear, actions of the elements (sun, rain, snow, etc.), and
physical or insect damage. Depreciation is based upon observation by
trained appraisers, along with the age and current condition of the structure.
Depreciation tables which have been developed through structure mortality studies
and sales of similar types of properties are used to estimate the loss in value from
the property's new condition. Further depreciation is considered for functional and
economic obsolescence that the property might suffer. The total amount of
depreciation is then subtracted from Replacement Cost New to obtain the current
estimated value of the house and other physical improvements
(fences, swimming pools, driveways, etc.) The land value is then added to the
depreciated value of the improvements to obtain the total property value.
Sales Analysis
Perhaps the oldest method for estimating the value of property is to examine what
similar properties are selling for in the local market. This method is used by
both fee appraisers and Assessors. Through the analysis of sales using computers,
the average selling price per square foot of various types of homes can be
determined. Sales are independently analyzed for each county in Arizona, and each
market area within the county. The average price for each type
of home is then adjusted for the specific differences between the average home and
the home being valued. Adjustments are made for items such as size,
construction type, quality of materials, design, amenities, age, and condition. Each
home is adjusted based upon its individual characteristics.
Arizona Property Tax— Is One Appraisal Method Better Than The Other?
Both methods, if used appropriately, are very accurate. Of course, the sales analysis
method has the inherent advantage of reacting to what buyers and sellers in the local
market are doing. That is why the majority of single family homes and condominiums
in Arizona are valued using the sales analysis method. Where adequate sales are not
available for analysis, the cost method is used. This generally occurs in rural areas or
with very high quality or low quality homes which do not sell that frequently.
How Can I Find Out Which Method Was Used On My Home?
Contact your local County Assessor's Office. The Assessor's staff will assist you with
any questions you might have regarding how your property was valued.
Can I Select Which Method Is Used For MyHome?
In general, no. The Assessor selects which method to use based upon technical
considerations such as the accuracy of each method for that area and the number of
sales available for analysis.
home, type of construction, quality of materials, design, and features in the home. The
construction cost are obtained from a nationally recognized cost valuation company
providing local construction costs. These costs are computerized
and updated annually. The land value is obtained by sales analysis of comparable
vacant land. Of course, few properties are brand new, so depreciation must be
deducted for wear and tear, actions of the elements (sun, rain, snow, etc.), and
physical or insect damage. Depreciation is based upon observation by
trained appraisers, along with the age and current condition of the structure.
Depreciation tables which have been developed through structure mortality studies
and sales of similar types of properties are used to estimate the loss in value from
the property's new condition. Further depreciation is considered for functional and
economic obsolescence that the property might suffer. The total amount of
depreciation is then subtracted from Replacement Cost New to obtain the current
estimated value of the house and other physical improvements
(fences, swimming pools, driveways, etc.) The land value is then added to the
depreciated value of the improvements to obtain the total property value.
Sales Analysis
Perhaps the oldest method for estimating the value of property is to examine what
similar properties are selling for in the local market. This method is used by
both fee appraisers and Assessors. Through the analysis of sales using computers,
the average selling price per square foot of various types of homes can be
determined. Sales are independently analyzed for each county in Arizona, and each
market area within the county. The average price for each type
of home is then adjusted for the specific differences between the average home and
the home being valued. Adjustments are made for items such as size,
construction type, quality of materials, design, amenities, age, and condition. Each
home is adjusted based upon its individual characteristics.
Arizona Property Tax— Is One Appraisal Method Better Than The Other?
Both methods, if used appropriately, are very accurate. Of course, the sales analysis
method has the inherent advantage of reacting to what buyers and sellers in the local
market are doing. That is why the majority of single family homes and condominiums
in Arizona are valued using the sales analysis method. Where adequate sales are not
available for analysis, the cost method is used. This generally occurs in rural areas or
with very high quality or low quality homes which do not sell that frequently.
How Can I Find Out Which Method Was Used On My Home?
Contact your local County Assessor's Office. The Assessor's staff will assist you with
any questions you might have regarding how your property was valued.
Can I Select Which Method Is Used For MyHome?
In general, no. The Assessor selects which method to use based upon technical
considerations such as the accuracy of each method for that area and the number of
sales available for analysis.
Replacement Cost New Less Depreciation
This appraisal technique is used by both fee appraisers
and Assessors to value property. This method starts with
the cost to build or reproduce your property today, as if it
were new, and is called "Replacement Cost New."
This appraisal technique is used by both fee appraisers
and Assessors to value property. This method starts with
the cost to build or reproduce your property today, as if it
were new, and is called "Replacement Cost New."
Arizona County Assessors
Apache County Assessor
PO Box 770
St. Johns Arizona 85936
(928) 337-7521
Cochise County Assessor
PO Box 168
Bisbee Arizona 85603
(520) 432-8650
Coconino County Assessor
110 East Cherry Avenue
Flagstaff Arizona 86001
(928) 779-6502
Gila County Assessor
1400 East Ash Street
Globe Arizona 85501
(928) 425-3231, Ext. 210
Graham County Assessor
921 Thatcher Blvd.
Safford Arizona 85546
(928) 428-2828
Apache County Assessor
PO Box 770
St. Johns Arizona 85936
(928) 337-7521
Cochise County Assessor
PO Box 168
Bisbee Arizona 85603
(520) 432-8650
Coconino County Assessor
110 East Cherry Avenue
Flagstaff Arizona 86001
(928) 779-6502
Gila County Assessor
1400 East Ash Street
Globe Arizona 85501
(928) 425-3231, Ext. 210
Graham County Assessor
921 Thatcher Blvd.
Safford Arizona 85546
(928) 428-2828
Greenlee County Assessor
PO Box 777
Clifton Arizona 85533
(928) 865-5302
La Paz County Assessor
1112 Joshua Avenue, Suite 204
Parker Arizona 85344
(928) 669-6165
Maricopa County Assessor
301 West Jefferson
Phoenix Arizona 85003
(602) 506-3877
Mohave County Assessor
PO Box 7000
Kingman Arizona 86402-7000
(928) 753-0703
Navajo County Assessor
PO Box 668
Holbrook Arizona 86025
(928) 524-4086
PO Box 777
Clifton Arizona 85533
(928) 865-5302
La Paz County Assessor
1112 Joshua Avenue, Suite 204
Parker Arizona 85344
(928) 669-6165
Maricopa County Assessor
301 West Jefferson
Phoenix Arizona 85003
(602) 506-3877
Mohave County Assessor
PO Box 7000
Kingman Arizona 86402-7000
(928) 753-0703
Navajo County Assessor
PO Box 668
Holbrook Arizona 86025
(928) 524-4086
Pima County Assessor
115 North Church Avenue
Tucson AZ 85701
(520) 740-8630
Pinal County Assessor
PO Box 709
Florence Arizona 85232
(520) 868-6961
Santa Cruz County
Assessor
2150 North Congress Drive
Nogales Arizona 85621
(520) 375-8030
Yavapai County Assessor
1015 Fair Street
Prescott Arizona 86305
(520) 771-3220
Yuma County Assessor
410 South Maiden Lane
Yuma Arizona 85364
(520) 373-6040
115 North Church Avenue
Tucson AZ 85701
(520) 740-8630
Pinal County Assessor
PO Box 709
Florence Arizona 85232
(520) 868-6961
Santa Cruz County
Assessor
2150 North Congress Drive
Nogales Arizona 85621
(520) 375-8030
Yavapai County Assessor
1015 Fair Street
Prescott Arizona 86305
(520) 771-3220
Yuma County Assessor
410 South Maiden Lane
Yuma Arizona 85364
(520) 373-6040
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Municipalities
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Town of Carefree
Town of Cave Creek
Town of Chino Valley
Town of Clarkdale
Town of Duncan
Town of Eagar
Town of Florence
Town of Florence
Town of Gilbert
Town of Guadalupe
Town of Huachuca City
Town of Huachuca City
Town of Marana
Town of Oro Valley
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Town of Parker
Town of Payson
Town of Prescott Valley
Town of Quartzsite
Town of Queen Creek
Town of Sahuarita
Town of Snowflake
Town of Springerville
Town of Wellton
Town of Wellton
Town of Wickenburg
Cochise County
Coconino County
Graham County
Greenlee County
La Paz County
Maricopa County
Mohave County
Navajo County
Pima County
Pinal County
Santa Cruz County
Yavapai County
Yuma County
Municipalities
City of Apache Junction
City of Avondale
City of Benson
City of Bisbee
City of Bullhead City
City of Casa Grande
City of Chandler
City of Coolidge
City of Cottonwood
City of El Mirage
City of Eloy
City of Flagstaff
City of Glendale
City of Goodyear
City of Holbrook
City of Kingman
City of Lake Havasu City
City of Litchfield Park
City of Maricopa
City of Mesa
City of Nogales
City of Page
City of Peoria
City of Phoenix
City of Prescott
City of Safford
City of Scottsdale
City of Sedona
City of Show Low
City of Sierra Vista
City of St. Johns
City of Surprise
City of Tempe
City of Tolleson
City of Tombstone
City of Tucson
City of Willcox
City of Williams
City of Yuma
Town of Buckeye
Town of Camp Verde
Town of Carefree
Town of Cave Creek
Town of Chino Valley
Town of Clarkdale
Town of Duncan
Town of Eagar
Town of Florence
Town of Florence
Town of Gilbert
Town of Guadalupe
Town of Huachuca City
Town of Huachuca City
Town of Marana
Town of Oro Valley
Town of Paradise Valley
Town of Parker
Town of Payson
Town of Prescott Valley
Town of Quartzsite
Town of Queen Creek
Town of Sahuarita
Town of Snowflake
Town of Springerville
Town of Wellton
Town of Wellton
Town of Wickenburg