Financial valuation of personal property and real estate Forms for Pima
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FAQ
Arizona property taxes on owner-occupied residences are levied based on the Assessed Value, not current market value. In Maricopa County the assessment ratio for owner-occupied residential property is 10 percent of Full Cash (market) Value.
The Senior Property Valuation Protection Option (Senior Freeze) is available to residential homeowners, 65 years of age or older, who meet specific guidelines based on income, ownership, and residency (Arizona Constitution, Article 9, Section 18.)
Instead, the tax rate for a property is determined by the tax area in which it is located. The tax rate of a property is the sum of the rates for state, county, municipal, and special districts applicable to the individual tax area. The tax rate is set per $100 of assessed value.
For property tax purposes in Arizona, personal property is defined as all types of property except real estate. Taxable personal property includes property used for commercial, industrial, and agricultural purposes. Personal property is considered to be movable and not permanently attached to real estate.
Taxes are levied based on the assessed value of your property. The Pima County Assessor's office will send you a notice of full cash value for your property by March 1st. This value will be used to calculate your taxes for the following tax year.
The average tax rate on a home in PIMA County will be approximately 1% of market value. Or 10% of Assessed Value. Tucson home Assessed Value will be about 10% of the market value. For example, a home has a Full Cash Value (Market Value) of $350,000.