What is Primary Assessed Value?

Primary Assessed Value is calculated by applying a ratio (percentage) to the Limited Property Value. The Assessed Value of each property class is determined using percentages set by Arizona Revised Statutes, Title 42, Chapter 12 Property Classification. The ratios are applied to the Limited Property Value of a property to determine the property’s Primary Net Assessed Value. The percentage ratio for the more common properties is: 

Commercial Property – 18%
Vacant Land - 15%
Residential Property - 10%

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1. What is a tax lien?
2. Where can I find more information about tax liens and certificate auctions?
3. How does the tax sale auction work?
4. How do I notify the Treasurer's office if my address changes?
5. May I pay my property taxes with my credit card?
6. If I don't receive my tax notice, what should I do?
7. If I think my taxes are too high, what should I do?
8. If I wish to mail my payment, how can I be sure that it gets in on time?
9. What are the Treasurer's office hours?
10. Why did I get a tax notice when my mortgage company should pay the taxes?
11. What is Limited Property Value?
12. What is Full Cash Value?
13. If I disagree with my Value, how do I appeal?
14. What is Real Property?
15. What is Legal Class?
16. What is Primary Assessed Value?
17. What is State Aid to Education?
18. How is my property valued?
19. How is my property taxed?
20. If I think my taxes are too high, who do I call?
21. Where do my property tax dollars go?