Our primary mission is to locate, identify and appraise at current market value, locally assessed property in Pinal County for ad valorem tax purposes (taxation based on the value of property). Vacant and improved land, including the attached residential and commercial structures, comprises the bulk of locally assessed property. Our valuations are used by the Treasurer's Office to calculate the taxes due for over 140 local taxing authorities in the county.
We follow state statutes, Arizona Department of Revenue regulations, and standard appraisal methods in the valuation process. We also process petitions (appeals) from taxpayers and provide supporting documentation for our valuations when there is a dispute over the value of a property.
The Assessor's Office is also responsible for the valuation of manufactured housing and business personal property.
The Assessor's Office maintains the ownership information for each parcel and updates the records when property is sold, transferred, combined or split. The office also administers the widows, widower and disability exemptions and the Senior Valuation Freeze.