Residential property falls into two main categories: Legal Class 3 and Legal Class 4. Real and personal property and improvements to the property that are used for residential purposes, including residential property that is owned in foreclosure.To submit a records request, please complete the form below. One form per address requested. A permit and inspections are required for most residential projects including porches, additions, and equipment such as air conditioners and water heaters. For example, owner-occupied residential property is assessed at 10 percent of the valuation of the property. The housing types in question are Accessory Dwelling Units (ADU), Missing Middle. This is a tested classification. For Pima County Property Taxes, Realtors can "look up" the tax history and current tax amounts. These records give a complete picture of property details and history in the county.