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1. How is my Property taxed?

The primary net assessed value is divided by 100 and multiplied by the tax rate to determine property taxes owed. Tax Rates are set by all budget authorities and are separated into two types:

• Primary Rates are set by government entities such as counties, cities, and towns. They are applied to the “Limited Property Value” to determine taxes due. These taxes are used for the basic expenses of government and schools.
• Secondary Rates are set by special districts, fire districts and bond issues. Usually taxpayers vote for these districts and bonds, so the rates are applied to the Full Cash Value to determine taxes due.

2. Appeal Value: How do I appeal my value?

For information regarding the appeal process please go to file an appeal.

3. Land Appraisal: How is land valued?

The most common method of land valuation is the Sales Comparison Approach. This method uses direct evidence of the market’s opinion of value for the subject property. The approach involves analysis of recent sales of comparable properties. If the market does not provide adequate numbers of comparable sales, the appraiser must make adjustments to determine the true market value of the subject property. In general, subdivisions are valued based on sales within that subdivision or of a comparable subdivision in the same market area.

4. Land Appraisal: What units of comparison are used for land valuation?

Typically there are 3 most commonly used units of comparison:

• Acre: Typically the market analysis will show that appraisers should use price per acre as the unit of comparison for large industrial sites, rural and agricultural properties.
• Site: Site value units of comparison are when the market analysis does not indicate a difference in value due to land size. Appraisers may use site value as a unit of comparison for valuing residential subdivisions, planned unit developments and industrial parks.
• Square Foot: This is used when the market analysis determines land is selling at a certain price per square foot. This is commonly seen for commercial sites or smaller urban residential lots.

5. Land Appraisal: How does land qualify for agricultural status?

Per ARS 42-12151.1-3; Agricultural Real Property means real property that is one or more of the following: 

1. Cropland in the aggregate of at least twenty gross acres.
2. An aggregate ten or more gross acres of permanent crops.
3. Grazing land with a minimum carrying capacity of forty animal units and containing an economically feasible number of animal units. 

*We have listed the 3 most feasible uses of Agricultural land in Coconino County. Please see the Arizona Revised Statutes for more information.

Also Per ARS 42-12142.1-3; Property is not eligible for classification as property used for agricultural purposes unless it meets the following criteria: 

1. The primary use of the property is as agricultural land and the property has been in active production according to generally accepted agricultural practices for at least seven of the last ten years.
2. There is a reasonable expectation of operating profit, exclusive of land cost, from the agricultural use of the property.
3. If the property consists of noncontiguous parcels, the noncontiguous parcels must be managed and operated on a unitary basis and each parcel must make a functional contribution to the agricultural use of the property. 

*Note: Please refer to the full content of the Arizona Revised Statues for more information.

To qualify for Agricultural classification, your land must have been in active production for seven of the last ten years and be:

1. Field crop land of at least twenty (20) acres, or
2. Permanent crop land of at least ten (10) acres. This may include perennial plants and trees producing citrus, fruit, pecans, etc. or
3. High density land such as nurseries, feed lots, dairies, poultry, swine and fish production (no minimum acreage), or
4. Grazing land with a minimum carrying capacity of forty (40) animal units. "Carrying capacity" is the number of animal units supported by a section of land (640 acres) for one year. "Animal unit" means one six month old beef, one cow with calf, one bull, one and one-quarter horses or five sheep or goats, or
5. Land used in the processing of cotton, or
6. Land used in processing wine grapes. 

6. Land Appraisal: What are the filing requirements for agricultural properties?

Per ARS 42-12153.B: The owner of property or the owner's designated agent under section 42-16001 shall file a completed agricultural use application form with the county assessor before the property may be classified as being used for agricultural purposes.

If the ownership of a property changes, an agricultural use application form must be filed by the new owner within 60 days after the change in ownership to maintain the agricultural use status.

If the owner or the owner's agent fails to file an application form as prescribed in this subsection, the assessor shall not classify the property, on notice of valuation, as being used for agricultural purposes. The owner or agent may appeal the classification as prescribed by chapter 16, article 2 of this title regardless of whether the owner or agent filed an application form.

*To obtain an Agricultural Land Use form, please call the Assessor’s office 928-679-7954 or download the forms here:

Agricultural Land Lease Form 

Agricultural Land Use Application Form

7. Land Appraisal: What is an animal unit?

An animal is defined as follows: 

• Animal unit equivalency for all animals is based on the formula of the number of mature animals necessary to equal one mature cow of approximately 1,000 pounds.  For example: One mature beef animal of 1,000 pounds = 1 ¼ Horse or Five Goats or Five Sheep. This is assuming the goats or sheep weigh approximately 200 pounds each. 

8. Land Appraisal: What does the term 'carrying capacity' mean?

Carrying Capacity is the number of animal units supported by a section of land (640 Acres) for one year. In general for land to qualify as grazing land several sections of land will be needed to maintain the minimum number of animal units (40) required. There are varying carrying capacities determined by township and range.

9. Land Appraisal: Are there penalties related to agricultural property use?

If an owner of property or the owner's agent intentionally provides false information on an application form, or fails to provide the notice required under section 42-12156:

1. The property shall be reclassified immediately as being used for a nonagricultural use and shall be valued at its nonagricultural full cash value.
2. The owner is liable for the additional taxes on the difference between the nonagricultural full cash value and the full cash value of the property for all of the tax years in which the property was classified based on the false information. 
3. The owner shall also pay a penalty equal to 25% of the additional taxes. 

10. PP: What is personal property?

Personal property (PP) is tangible and intangible properties not included in the term real estate. Personal property includes but is not limited to property used for commercial, industrial, or agricultural purposes. Examples of business or agricultural personal property include but are not limited to: furniture, computers, tools, rakes, shovels, saddles, bridles, etc. In certain circumstances, some items that are normally considered part of the real estates may be considered personal property. Examples may include heating units, floor cover, fencing, etc. Manufactured homes, mobile offices, and Improvements on Possessory Rights may also be personal property.

11. PP Business/Agricultural: Why did I receive a Business/Agricultural Property Statement?

Business and Agricultural personal property are taxable and are self reporting. The statement you received provides a means for you to report your personal property, both acquisitions and disposals, and complies with ARS 42-15053.

12. PP Business/Agricultural: I did not receive a Business/Agricultural Property Statement what do I do?

Contact the Coconino County Assessor’s Office Personal Property Section at (928) 679-7981 to verify whether or not you need to file. Blank forms may be downloaded from our website or obtained from our office. Make sure your mailing address is correct. It is the taxpayer’s responsibility to report their personal property. Filing extensions are not granted because you did not receive a form. Property statements must be received or postmarked not later than April 1st.

13. PP Business/Agricultural: What do I do if I closed my business?

Notify the Coconino County Assessor’s Office Personal Property Section. Written notification is preferred. Please provide us with the date the business closed and contact information (name and phone number). An appraiser may visit the location to verify the closure.

14. PP Business/Agricultural: What do I do if I sold or purchased a business?

Provide the Coconino County Assessor’s Office with the name, address, and phone number for the new owner. An acquisition date and purchase price should also be provided. It is the original owner’s option to disclose acquisition dates and costs to the buyer. The Assessor cannot disclose the data without the written consent of the seller (ARS 42-2003).

15. PP Business/Agricultural: How is my personal property valued?

If you are reporting your personal property then it is valued at the original cost less depreciation. If you are not reporting and/or not responding to audit requests then pursuant to ARS 42-15054 an estimated market value less depreciation may be used.

16. PP Business/Agricultural: Why is my business being audited?

Coconino County strives to ensure accurate property values. Routine audits are performed to alleviate the over and under reporting of personal property. They help us to establish market value for like businesses. We also audit if you fail to report personal property or if your reported values appear inaccurate. Auditing is just one investigative means pursuant to ARS 42-15054.

17. PP Business/Agricultural: If I disagree with my full cash value, how do I appeal?

You have twenty (20) days from the mail date of the Personal Property Notice of Value. The notice of value is mailed annually normally in July. It is strongly recommended that appeals be accompanied by supporting documentation such as current fixed asset listings or receipts. Appeal forms are available from any Arizona County Assessor’s Office or the Arizona Dept of Revenue. They may also be downloaded from our website. Personal Property Petition for Review of Valuation.

18. PP Business/Agricultural: How do I change my mailing address?

Complete Section 1 on the Business or Agricultural Property Statement. You may also complete our online Change your mailing address.

19. PP Manufactured Homes: What is a 504 Tax Clearance?

A 504 or tax clearance is used to verify there are no outstanding taxes on a manufactured home.

20. PP Manufactured Homes: When do I need a 504, and how do I get one?

A 504 is required any time you move or change the title to a manufactured home. A 504 request can be filled out and submitted online or you may fill out a request in person at the Assessor's office. Online 504 Property Tax Clearance Request Form

21. PP Manufactured Homes: Is there a charge to obtain a 504 Tax Clearance?

No. There is no charge for the tax clearance form itself; However, ALL TAXES MUST BE PAID IN FULL. A 504 CANNOT be issued if there are any outstanding taxes. If you require additional documents, you may be charged a per page copy fee.

22. PP Manufactured Homes: What do I need to obtain a 504?

The required information needed to obtain this permit is:

1. Year, make, size and vehicle identification number of manufactured home being moved
2. Titled Owner or Dealer's name
3. Mailing address of current owner
4. Current physical location of the unit
5. Name of mover or moving company
6. New owner or Dealer's name (if sold or traded in)
7. New physical location
8. New mailing address 

23. PP Manufactured Homes: How do I re-title my manufactured home?

Once an affixed manufactured home has been removed from the parcel that it was affixed to or has been sold separately from the land, you must re-title the manufactured home through motor vehicle. In order to re-title the owner must:

1. Submit a copy of the Affidavit of Affixture (available from the County Recorder)
2. Submit a lien clearance, if applicable.
3. Submit a tax clearance on the real property. (form 504 from the Assessor’s Office)
4. Have the manufactured home inspected to verify the vehicle identification number.
5. (To obtain a state inspection call your local Motor Vehicle Dept.)
6. Submit a notarized bill of sale if the owner indicated on the Affidavit of Affixture has transferred ownership.
7. Provide a copy of the Affidavit of Removal Form (available from this website). We recommend having the original recorded at the County Recorder’s office. There is a fee associated with recording documents.

24. PP Manufactured Homes: What do I do if a 504 cannot be issued?

The Assessor’s office will tell you which County is showing outstanding taxes. Simply contact that county and make arrangements to pay the taxes. Once the taxes are paid, the Assessor’s office will issue the 504.

25. PP Manufactured Homes: Can I move a manufactured home without a 504?

No. Pursuant to Arizona Revised Statute it is unlawful to move or sell a manufactured home for which property taxes are outstanding.

26. PP Manufactured Homes: Where can I get a copy of an Affidavit of Affixture?

The County Recorder maintains all records. You can search for documents on-line at EagleWeb.

27. PP Manufactured Homes: How do I un-affix or remove a manufactured home ?

1. Obtain an Affidavit of Removal (available on this website or from the Assessor’s Office).
2. Fill out and sign the affidavit; have it notarized. Make a copy of the completed form.
3. Obtain a 504 tax clearance from the Assessor’s office.
4. Request a copy of the original Affidavit of Affixture from the County Recorder’s Office.
5. Have the manufactured home re-titled at the Motor Vehicle office. You will need to bring the COPY of the removal affidavit, the copy of the affixture document and the 504 form. The Motor Vehicle Department has their own procedures and requirements for re-titling manufactured homes; please contact your local office for more information.
6. Have the original affidavit of removal form recorded at the County Recorder’s Office. This will ensure a clear title and save you a major hassle if/when you sell your property.

28. PP Manufactured Homes: What is the 'Manufactured Home Relocation Fund'?

Manufactured home owners whose homes are located in a manufactured (Mobile) home park are assessed an annual fee pursuant to ARS 33-1476.02. These funds are made available to qualifying individuals who are forced to move their home out of a park due to a change in park use.

For example: The owners of Get Lost Mobile Home Park has notified residents that as of August 1 the park will be converted to a strip mall. Residents have until July 31 to move their home or it will be destroyed. The home owners may apply and receive funds to assist with the expense of moving their manufactured home.

For more information please go to either:

• AZ Law Help Landlord and Tenant – Mobile Home Parks
• AZ State Legislature ARS Title 33-1476.02 Mobile home relocation fund; investment monies.

To apply download form here.

29. PP Manufactured Homes: Why am I receiving a tax bill for a home I no longer own?

Usually it’s because the new owner has not had a new title issued in their name. The Assessor’s office uses Motor Vehicle Dept records to update the tax roll. The Assessor’s office cannot change ownership information until a new title is issued. Unfortunately, as long as your name remains as owner on Motor Vehicle Records, you will receive the tax bill. You can contact the Motor Vehicle Dept and submit a Notice of Sale. You can do this online at Service Arizona - EZ Sold website.

If you know the new owner's information you can ask the Treasurer’s office to send the new owner a duplicate bill. Neither the Assessor's office nor the Treasurer's office can make a determination as to who is responsible for the taxes. Our records merely show ownership and billing information.

30. PP Manufactured Homes: I moved my manufactured home to another county, why am I receiving a bill from Coconino County?

Occasionally a move is missed when Motor Vehicles is not provided with physical location information. If you are paying taxes in another county, simply contact our office with your Taxpayer ID number for that county. We will correct our records accordingly.

If you are not paying taxes in the other county yet, pay the Coconino taxes, then contact the Assessor’s office in your new county and ask to be added to their tax roll. Once you have a new Taxpayer ID number, contact our office and ask to be removed.

31. PP IPR: What is an IPR?

IPR is an acronym for Improvement on Possessory Rights. An IPR occurs when an improvement is owned by one party and the land it sits on is owned by another. The improvement is called an IPR. IPR's may include any type of improvement such as fencing, utility hook ups, mobile homes, single family dwellings, offices, warehouses, etc.

32. PP IPR: I sold an IPR, how do I have tax notices sent to the new owner?

It is strongly recommended that you record a bill of sale at the County Recorder's Office. The bill of sale needs to include the parcel number, physical address, name and mailing address of the seller, name and mailing address of the buyer, and the purchase price. Please contact the County Recorder's Office for current recording fees. A letter containing this information will also suffice.

33. PP IPR: How are IPR's valued?

All IPR's are valued at the current replacement cost new less depreciation.

34. Individual Exemptions: What are property tax exemptions?

Arizona provides property tax exemptions, in varying dollar amounts, to qualifying disabled persons and widows/widowers, whose spouses passed away while residing in Arizona.

35. Individual Exemptions: When do I apply?

You may file an application between the First Monday in January through the Last Working Day in February.

36. Individual Exemptions: Where do I apply?

You may apply at the Coconino County Assessor's Office located at 110 E Cherry Ave, Flagstaff AZ.

37. Individual Exemptions: When filing an Exemption, do I need to come in person the first time?

Yes, it is required the first time. There after, the Exemption can be mailed as long as the application is notarized.

38. Individual Exemptions: Do you have Exemption for Veterans?

No, Veterans exemptions were removed from Arizona Revised Statutes in 1990.

39. Individual Exemptions: Can a person who has Power of Attorney file an Exemption for another individual?

Yes, they will need to provide a copy of the power of attorney and a photo I.D. of the applicant when they come to file the application.

40. Individual Exemptions: I qualified for the widows/widowers or disabled persons exemption, why did I receive a tax bill?

The widows/widowers and disabled persons exemption do not exempt an individual from their property tax liability. If the assessed value of your property is greater than the exemption amount you qualify for then you are still liable for property taxes.

41. Individual Exemptions: My parent (s) is in a nursing home, can I still file an Affidavit?

Yes, a letter from the nursing home (which must be in the State of Arizona) stating that he/she has been a patient and the number of years of residence is provided. Bring a copy of your Power of Attorney with a photo I.D. of the applicant.

42. Individual Exemptions: Will the Exemption status go back prior years?

No, your exemption status begins the year you first apply.

43. Individual Exemptions: Is the exemption for my house only?

No, the exemption is applied to real estate first, then a mobile home or automobile.

44. Senior Value Protection: What is considered my Primary Residence?

The residence that is occupied by the taxpayer for an aggregate of nine (9) months of the calendar year.

45. Senior Value Protection: What income should I include?

Total income from all sources should be submitted from both taxable & non-taxable sources.

46. Senior Value Protection: If I apply for Senior Protection, do I have to declare my business income if I had a loss?

Yes you do. All income from all sources will be reviewed for this program.

47. Senior Value Protection: I have the senior freeze, why did my taxes change?

If you qualify for the protection option, your taxes are NOT frozen and continue to be levied at the same rate as all other properties in the taxing district. The freeze applies only to the LIMITED PROPERTY VALUE (LPV) of your property.

48. Senior Value Protection: What is the deadline to apply?

Deadline for returning to Assessor’s Office is September 1st of current year.

49. Senior Value Protection: Does having the freeze affect my home’s value?

No. The freeze applies to the value for tax purposes only. It will not change your home’s market value.

50. Title Dept: How do I change ownership or name on a property?

You will need to record a deed to either change the name or ownership. The deed will need to contain the complete legal description of the parcel you wish to convey. We recommend you have the deed notarized prior to recording it with the county recorder’s office. We also recommend you use a title company or lawyer to assist you in this process.

Please contact the Recorder’s Office directly for any fees associated with recording these documents.

51. Title Dept: How do I add a person to a parcel?

You will need to record a deed to add a name. The deed will need to contain the complete legal description of the parcel you wish to convey. We recommend you have the deed notarized prior to recording it with the county recorder’s office. We also recommend you use a title company or lawyer to assist you in this process.

Please contact the Recorder’s Office directly for any fees associated with recording these documents.

52. Title Dept: My spouse passed away, how do I get the property listed solely in my name?

If the property was listed in joint tenancy or community property with right of survivorship, you will only need to record an original or certified copy of the death certificate with the county recorder.

Please contact the Recorder’s Office directly for any fees associated with recording these documents.

53. Title Dept: How do I gain ownership of a property if both parties are deceased or not in Joint Tenancy or Community Property with Right of Survivorship?

You will need to probate that property with the County Superior Court. Once you receive the documents from Superior Court you will need to record them with the County Recorder’s office.

Please contact the Recorder’s Office directly for any fees associated with recording these documents.

54. Title Dept: Where do I get the deed forms to fill out?

You can get these from an office supply store, lawyer or title company.

55. Title Dept: What is a legal description?

Describes in words where the land boundaries lie upon the ground. If you leave in a subdivision you probably will have a description listing the subdivision name and lot number. If you do not live in a subdivision, you will probably have a metes & bounds description that describes all of the boundaries of the property. The physical address of the property is not the legal description of the property.

56. Title Dept: What is an 'Affidavit of Property Value' form and when do I need to complete one of these forms?

It is an Arizona Department of Revenue form that needs to be completed when any transfer of title (or a recorded contract of sale) takes place unless you meet the one of the criteria for an exemption.

The form can be retrieved off the Arizona Department of Revenue website.
You can view the various Affidavit of Value exemption codes on our website.

57. Title Dept: What are the different types of deeds and what is the difference between them?

A deed is the document that transfers ownership of real estate It contains the names of the old and new owners and a legal description of the property, and is signed by the person transferring the property. In some situations, a document other than a deed is used -- for example, in a divorce, a court order may transfer real estate from the couple to just one of them. What's most important is the substance of the deed: the description of the property being transferred and the names of the old and new owners. Here's a brief rundown of the most common types of deeds:

• A quitclaim deed transfers whatever ownership interest you have in the property. It makes no guarantees about the extent of your interest. Quitclaim deeds are commonly used by divorcing couples; one spouse signs all his rights in the couple's real estate over to the other. This can be especially useful if it isn't clear how much of an interest, if any, one spouse has in property that's held in another spouse's name.
• A grant deed transfers your ownership and implies certain promises—that the title hasn't already been transferred to someone else or been encumbered, except as set out in the deed. This is the most commonly used kind of deed, in most states.
• A warranty deed transfers your ownership and explicitly promises the buyer that you have good title to the property. It may make other promises as well, to address particular problems with the transaction.
• A trust deed (also called a deed of trust) isn't like the other types of deeds; it's not used to transfer property. It's really just a version of a commonly used in some states (California, for example). A trust deed transfers title to land to a "trustee," usually a trust or title company, which holds the land as security for a loan. When the loan is paid off, title is transferred to the borrower. The trustee has no powers unless the borrower defaults on the loan; then the trustee can sell the property and pay the lender back from the proceeds, without first going to court.
• A Beneficiary Deed is made specific by conveying title effective on the death of the owner, or last surviving owner creating an estate in expectancy.
  • Avoiding Probate with a Beneficiary Deed - Our lawmakers are giving taxpayers another break from expending considerable amounts of cash paying for probates, family trusts, life estates or any other form documents which will transfer assets to their children in a future time, effective on the death of the last surviving owner.
  • On August 9, 2001 the legislature of the state of Arizona enacted an amendment to Title 33, Chapter 4, Article 1 of the revised statutes, by adding Section 33-405 and amending sections 11-1134 and 42-15101, relating to conveyances and deeds. The law alleviates certain ambiguities regarding life estates and the rights or interest of the holder of the life estate and the owner of the remainder, when it comes to qualifying for a tax exemption offered to widows, veterans and senior citizens.
  • A beneficiary deed is made specific by conveying title effective on the death of the owner, or last surviving owner, thus creating an estate in expectancy which some time in the past was outlawed.
  • The grantee may be a multiple grantee or a successor grantee or both. A multiple grantee could acquire title as joint tenants with right of survivorship, as tenants in common or any other tenancy that is otherwise valid under the laws of the state of Arizona. A grant to a successor grantee shall state the condition on which the interest of the successor grantee would vest.
  • A beneficiary deed carries no warranties. It conveys an interest in real property including any debt secured by a lien on the property. It can also be revoked at any time by the owner, or in the event there are several owners, by any of the owners or by the last surviving owner. If the last surviving owner did not execute the beneficiary deed, the deed is invalid. Also in order to be valid it must be recorded as provided by law in the office of the Recorder of the county in which the property is located, before the death of the owner or the last surviving owner.
  • Because of the uniqueness of this type of conveyance it may not be necessary to insure a transfer made by a beneficiary deed, since actual title may be had in a future time, that is if it has not been revoked or transferred to another individual or entity.
  • In any event it seems that this type of transfer is ideal for simple estates. It avoids probate and does away with potential adversities of a joint tenancy with right of survivorship estate.

We recommend when deciding which deed works for your particular situation that you contact a lawyer or title company to assist you with the process. You will need to record any deed with the County Recorder’s office. Please contact the Recorder’s Office directly for any fees associated with recording these documents.

58. Title Dept: How can I find previous owners on a parcel?

By using our Ownership History Records. On this website just enter either the parcel number (without dashes) or owner’s name. Click on the view of the appropriate parcel number and you will see a listing of the owners of this property.

59. Cartography: What is a Legal Description?

A legal description describes where your property is located on the ground -- using written words and mathematical notations. Without a properly written legal description, the Assessor cannot accurately locate and define your property, preventing fair and accurate taxation.

• A good legal description leaves no doubt as to where a parcel is located, the dimension and acreage of the parcel and assures that the owner of the parcel has fee title to all the land described (no gaps or overlaps).
• A poorly executed legal description does not accurately define a property's location, dimensions and/or acreage.

60. Cartography: Who is qualified to prepare an accurate legal description?

• Land Surveyors. Land Surveyors are trained to prepare legal descriptions. Land Surveyors have the job of interpreting legal descriptions for placement on the ground and therefore are adept at preparing descriptions that are easy to interpret, unambiguous and easy to survey and place and/or mark on the ground. Land Surveyors are licensed by the State of Arizona to prepare legal descriptions and perform other tasks related to parcel boundary location.
• Others who prepare legal descriptions:
  • Title Insurance Companies: The Company that insures title to your property can and often will prepare the written language that describes your parcel.
  • Attorneys.
  • Property owners.
• Anyone can describe, in written words, a parcel of land. It is up to the discretion of the land owner to determine if it is in their best interest to have a particular individual or entity describe the property they own and/or wish to convey.

A legal description that does not clearly define one and only one parcel of land will cause the Assessor’s office to reject a split/combination application. In order to accurately assess a parcel for taxation the Assessor needs to know the location and size of the parcel and that requires a properly prepared legal description.

61. Cartography: What is a conveyance?

A conveyance is a transfer of one or more parcels or portions of parcels from one owner to another. Let’s say for instance you own a parcel of land and wish to divide into two parcels. You complete the Combination/Split application, record it, and it is approved by the Assessor’s office. Until you actually convey one or both of the parcels, the parcels remain in your ownership. In the eyes of the Assessor’s office, a Combination/Split only splits or combines, it does not convey. Even if there are 2 more owners of a parcel, completing the application does not automatically split the ownership; again, a conveyance of the new parcels is required to transfer title.

The most common source of confusion arises when adjoining landowners wish to clean up an encroachment issues, where owners “swap” small parcels in order to create property lines that reflect what lies on the ground. In order to complete this process, along with the Combination/Split application, each owner must convey the small piece to the other, thus creating new parcels. The intent of the parties is apparent through the application but without conveyances nothing more happens then a redraw of assessor maps.

Ownership on the application must exactly match what’s on the deed or in the Dept. Of Revenue system: Please do not assume the Assessor’s office will understand why a signature or owner's name differs from the application to the deed.

62. Cartography: Why doesn’t a Combination/Split form convey land?

A combination/split request only rearranges parcels; it does not have the power to change ownership. The only way ownership changes is by one party conveying a parcel to another party with a deed instrument such as a Warranty Deed, Quit Claim Deed or other type of conveying document.

Property is conveyed with a legal document designed specifically for that application like a Warranty Deed, Special Warranty Deed, Quit Claim Deed and other documents specifically designed to transfer title from one entity to another. The Combination/Split forms lack specific elements necessary to transfer real property such as:

• Designated Grantor (full name of entity and all associated parties)
• Designated Grantee (full name of entity and all associated parties)
• Proper legal language designed to transfer property.
• Notary and other required legal signatures depending on the nature of the conveyance.

Simply put, the Combination/Split application form was not designed nor intended to transfer title to real property—only rearrange Assessor parcel lines for tax assessment purposes.

63. Cartography: What is an ‘Assessor Map’?

An Assessor’s map is a tool used by the Assessor’s Office to be able to visually see parcels.

• Where a parcel lies in relationship to other taxable parcels and other types of land like public land, utilities, roads etc.
• The configuration (shape) of a parcel.
• The dimensions of a parcel.
• The acreage of a parcel.
• Special district boundaries (utilities, schools, fire).
• Political boundaries (city, state, county, reservation).
• Subdivision names.
• U.S. Public Lands Survey System location (Township, Range, Section).

Assessor maps show approximate locations of title lines but are in no way intended to represent a field survey.

64. Cartography: What is the process to do a land split or combination?

Splits and combinations can be accomplished by several different means, depending on the jurisdiction the property is located in.

Splits:

• If the property is located in Coconino County, outside of any city jurisdiction, a land division permit is required. The Community Development department processes all land divisions. See the Community Development site for further information regarding this process.
• If the property is located in the Cities of Flagstaff, Fredonia, Sedona, or Williams, splitting the property can be accomplished by recording a deed to change the ownership, or by filing the "Coconino County Combination/Split Request Form".
• We recommend you contact the appropriate planning and zoning department before splitting any property. Sometimes the land division you are planning to make may prevent a building permit from being issued. It would be helpful for you to have that information before you make the decision the split the property.

Combinations:

• For all jurisdictions, other than the City of Page, filing the "Coconino County Combination/Split Request Form" is sufficient to combine the property. It is recommended, but not required, that the combination form be recorded. Contact the appropriate jurisdiction before filing a combination form.
• In the City of Page it is necessary to contact the city to file a conditional use permit.

65. Cartography: What are the requirements to do a land split or combination?

Splits:

• See the Community Development land division information for split requirements in Coconino County.
• Splits in other jurisdictions filed by request, rather than deed, requires the following information:
  • Complete and accurate legal descriptions.
  • Location of any improvements that exist on the property.
  • Planning and zoning approval from the jurisdiction in which the property is located.
  • Treasurer approval that all taxes are current.
  • Owner’s signature (as shown of record).
  • Mailing address for the notices and bills.
  • Situs address (physical address) of the property if known.
• This form is not required to be recorded. However, we strongly encourage you to record this document for your own protection.

Combinations:

• The same information for splits applies to combinations. With the addition that all properties to be combined are of identical ownership.

Combination / Split Request Form

66. Cartography: What is the role of the Recorder's Office in the Combination/Split process?

When a Combination/Split Request form has been completed, the next step is to record the form, along with all appropriate legal descriptions and supporting documents, at the Coconino County Recorder’s Office. If all required signatures are present, the Recorder will accept the application and for a fee will record the documents which are then routed to the Assessor’s office for final review and approval of the application.

Note: Recording your Combination/Split application does not guarantee approval nor does it convey title to any new parcels that are created—it only creates an official record of your application and desire to divide a parcel.

Unless separate conveyances are executed, any newly created parcels remain in ownership of the Combination/Split applicant.

67. Cartography: What is the role of the Land Surveyor in the Combination/Split process?

Simply put—Land Surveyors measure land. After measuring land they describe what they have measured in legal terms that assure title rights are maintained and that their description describes only one piece of land with no ambiguities. Conversely, they also take existing legal descriptions, interpret them and place the interpretation on the ground by marking property boundaries.

Land Surveyors are uniquely qualified to assist with the Combination/Split process because they can first determine accurately what you own and where it lies on the ground, then determine suitable division lines and once again accurately describe new parcels and remainder parcels.

Unless specifically requested to do so, Land Surveyors do not prepare conveyance documents or determine what parcels to convey or what legal descriptions to include with what conveyances. It is up to the owner and/or title company to determine what legal descriptions go with what deeds/conveyances. Many applications are returned because conveyances designed to convey certain parcels do not adequately do so because incorrect or the wrong descriptions were included with them.

If you wish to convey (transfer) a parcel of land and are not sure if the legal description defines the parcel you wish to convey, we suggest consulting a land surveyor to be sure.

68. Cartography: How do I prepare my own Combination/Split application?

1. Understand the process; don’t just fill out the application. Many applications are returned to applicants due to improperly executed applications and a lack of understanding of the process.
2. Know the difference between filing and successfully approving an application and a conveyance that actually transfers real property.
3. Be certain the legal descriptions that describe all new parcels and remainder parcels accurately do so. Many applications are returned to applicants because of legal descriptions that do not accurately describe a parcel of land. In order to properly assess and tax a parcel of land, the Assessor must be able to define the boundary of the parcel, determining acreage and location.
4. Signatures on your Combination/Split Request form.
   • Planning and Zoning, City or County: The County and each municipality have their own rules and regulations regarding whether or not a land division will be creating legal parcels. The purpose of the filing a Combination/Split Request form is to determine, if in the eyes of the county or a particular city, the land division you are planning constitutes a legal parcel suitable for development—either residential or commercial. It is permissible to divide a parcel of land without filing a Combination/Split Request form but any resultant parcels may or may not qualify for development entitlements. The Assessor’s office will not process a Combination/Split Request form that has not been reviewed and signed with approval by the appropriate zoning and planning agency.
   • Treasurer’s Office: To verify property taxes have been paid.
   • Owner’s Signature: In order for the Assessor’s office to approve a Combination/Split Request form, the owner/s of a parcel must sign the form. If the parcel is owned by a corporation or trust, an officer of either must sign the form and the title and/or authorization status must be clearly noted. In the case of 2 or more parcels being combined and/or split where the each parcel has a different owner, the owner of EVERY parcel involved must sign the form.
   • Call the Assessor’s office with questions before recording your application.

Please be aware that many Combination/Split Request applications are rejected because of missing signatures or signatures that are unclear as to whether the signatory actually owns the parcel or is empowered to sign for the entity that does. If you have any questions please call the Assessor’s office for clarification before recording your application. This will ensure your application is processed as soon as the Assessor’s office schedule will allow.

69. Cartography: How are Tax Assessor Parcel Numbers assigned?

When a new tax parcel is created, whether by a conveyance split or recorded subdivision, the Cartography Department of the Assessor’s office assigns new tax parcel numbers.

• New numbers always go forward in the alphanumeric sequence--never backwards and never the same.
• Generally, numbers go to the lowest possible number. Example: If a parcel numbered 7 and one numbered 8 are combined, the new number would be 7A, not 8A.
• An alpha sequence is generally used completely before going to the next numeric. 7A, 7B, 7C…7Y, 7Z would be used before 8 would be assigned.
• If the parent parcels are on multiple maps, then the new number is based on the lowest numbered map.
• The letters I, O, Q, U, and X are NEVER used.
• If a portion of a parcel is sold and part remains with the original owner, the remaining part becomes the next available number and the sold part becomes the next available number plus 1. Example: parcel 8A sells a portion and the next available numbers are 8B and 8C. The part sold becomes 8C and the seller retains 8B.

70. RP: What is Real Property?

Real Property (RP) includes land, buildings, and other improvements on the land.

71. RP: What is Full Cash Value?

Full Cash Value (FCV) for property tax purposes means the value determined as prescribed by statute. If no statutory method is prescribed, full cash value is synonymous with Market Value. Market Value is the estimate of value that is derived annually by using standard appraisal methods and techniques.

72. RP: What is Limited Property Value?

Limited Property Value (LPV) is the basis for the assessment of property taxes. Limited Property Value is constrained in the amount by which it can be increased each year, (no more than five percent per year), and it cannot exceed the Full Cash Value.

73. RP: What is Legal Class?

The Legal Class is determined by the use of the property. If an individual parcel has more than one use, it will be assigned multiple Legal Classes and a “mixed" ratio will be applied to the value. The most common Legal Classes are:

• Class 1 - Commercial Property
• Class 3 - Primary Residence
• Class 4.1 - Non Primary Residence
• Class 4.2 - Residential Rental

74. RP: What is Assessed Value?

Assessed Value is obtained by applying a ratio (percentage) to the Full Cash or Limited Property Value. The Assessed Value of each property class is determined using percentages set by the State Legislature. The ratios are applied to both the Full Cash and Limited values of a property, which determines the property’s Net Assessed Value. The percentage ratio for the more common properties is:

• Commercial Property - 18%
  
• Land - 15%
• Residential Property - 10%

75. RP: How is my Real Property Valued?

The Assessor is mandated by Arizona State Statutes to value property at its Full Cash (Market) Value. Full Cash Value is the basis for assessing, fixing, determining and levying secondary property taxes. There are three methods of appraising value: SALES COMPARISON, REPLACEMENT COST, and INCOME.

• Sales Comparison – It is also known as Market. The method compares your property to other similar properties that have been recently been sold. This method is used mostly for homes and land.
• Replacement Cost – (less depreciation). This method is based on how much it would take at today’s material and labor costs to replace your property with a similar structure. It is used mostly for commercial buildings or homes that are not typical or are located in a remote area.
• Income – This method is based on the income potential of the property. Using operating Income and Expense Data supplied by the owner, the value is determined by capitalizing the potential net income.