Important Property Tax Dates
On or before September 30, the County Assessor shall notify the property owner of any change in valuation due to new construction, additions to, deletions from, or splits or consolidations of assessment parcels, and changes in property use that occurred after September 30 of the preceding year and before October 1 of the valuation year. Property Owner has twenty-five (25) days to appeal to the State Board of Equalization, if the property is located in a county with a population of five hundred thousand persons or more or to the County Board of Equalization if the property is located in any other county. A.R.S. §§ 42-15105 and 42-16105(C).
Not later than September 30, Golf Course Owners and Managers must return to the County Assessor the form prescribed by the Department used to report data necessary to calculate economic obsolescence, in order to receive the economic obsolescence adjustment to value. A.R.S. § 42-13152 (D)(6)
The first one-half of taxes on all real and secured personal property are due and payable on October 1. A.R.S. § 42-18052(A)
The first one-half of taxes on all real and secured personal property are delinquent at 5 pm on November 1. (If November 1 is a Saturday, Sunday or legal holiday, the time of delinquency is 5 pm the next business day.) A.R.S. § 42-18052.
The State Board of Equalization and County Board of Equalization shall complete all hearings and issue all decisions with respect to assessments which were changed by the County Assessor due to new construction, additions to, deletions from or splits or consolidations of assessment parcels, and changes in property use that occurred after September 30 of the preceding year and before October 1 of the valuation year and subsequently appealed by the property owner within twenty-five days after the date of the County Assessor's notice of change assessment. A.R.S. §§ 42-16165 and 42-16108. A property owner dissatisfied with the decision of the State or County Board of Equalization on a changed assessment may appeal to the Court within sixty (60) days of the date of the decision. A.R.S. § 42-16205(A)
On or before December 1, the County Assessor shall complete and certify the assessment roll and deliver it to the Clerk of the Board of Supervisors. A.R.S. § 42-15153.
A Property Owner who is dissatisfied with the valuation or classification of property by the County Assessor may appeal to the Court on or before December 15. Such a Property Owner may appeal directly to the Court without initiating the administrative appeals process. A.R.S. § 42-16201.
No later than December 15, the County Assessor shall ascertain all real property in the county subject to taxation which is not valued by the Department. The County Assessor shall determine the full cash value of all such property, as of January 1 of the next year, and shall list such property with the valuation found for use on the rolls A.R.S. § 42-13051
A new owner of property that was valued pursuant to A.R.S. § 42-13051, the valuation of which was not appealed by the former owner of the property, may file an appeal of valuation with the Court on or before December 15 of the year in which the taxes are levied A.R.S. § 42-16205 (B).
Further Information About the Calendar of events
Property on the secured tax roll (real property and secured personal property) is assessed on an annual basis. The calendar of events for secured property follows a yearly cycle. The Assessor places a value on the property, notifies the property owner of that value, creates the tax roll, and sends it to the Board of Supervisors which certifies the roll and levies the tax.
Some of the dates in the assessment calendar are "fixed" by statute. Others are also set by statute but change or "float" with the calendar from year to year, depending on what day of the week they occur, or the date of certain events such as a Board of Supervisors meeting.
Fixed dates include: the lien date for secured property, the date that first and second half taxes are due (for secured property), and the dates those taxes become delinquent. Some of the "floating" dates include the date the tax rate is set ("on or before the third Monday in August") or the date the lien attaches to unsecured personal property ("the date of the first normal monthly meeting of the County Board of Supervisors, when the Board extends the roll and levies the tax"). See the "Annual Calendar of Legal Events" for a complete listing of the assessment calendar.
Administrative Appeal Process
The administrative appeal process in Arizona allows a taxpayer to request a review of the assessor's opinion of the full cash value (not the limited value) or the legal classification of that property. The appeal process is similar for both the secured and the unsecured roll, with some differences in time limits and procedures. The property owner has the right to appeal the property value within certain statutory time limits.
The administrative appeal process has two levels: the assessor level, and the County Board of Equalization (CBOE) level or State Board of Equalization (SBOE) level. It is a process that somewhat resembles the court system, but is not actually a part of that system. The property owner may take their appeal to the court system if they desire, and circumvent the administrative process; but this is costly and time-consuming compared to the administrative process, so the majority of appeals are resolved in the administrative process. If a property owner does file an appeal in Tax Court or in Superior Court, they must pay the tax under protest while waiting for a decision if the proceedings extend beyond the tax due date.
Notice of Value
The Notice of Value for secured property does not currently include any personal property, therefore the actual value placed on secured personal property by the assessor does not appear on any notification until the bill is sent out the following October. It is important to note, that no statutory appeal process exists for personal property on the secured roll. The State Board of Equalization has agreed to hear any appeals on secured personal property.
Unsecured Tax Roll Events
Property on the unsecured tax roll, like secured property, is valued annually; however, more than one unsecured roll may be created during the year by the County Assessor. Some counties may produce a monthly unsecured roll, and some may produce a quarterly (or less frequent) roll.
The Assessor creates the unsecured roll, notifies the property owner of the value placed on the property, and sends the roll to the County Board of Supervisors who extend and levy the tax at their first normal monthly meeting which is the first Monday of the month except in Maricopa county, which is the first Wednesday of the month. On or before the second Monday of the month, the county treasurer has the unsecured roll available, and the tax is due at that time and delinquent thirty days later. The lien on unsecured property is attached at the point in time that the supervisors extend and levy the tax. The property owner has 30 days in which to appeal the value of the personal property. The Assessor then has 30 days to respond. The lien on unsecured property is both a lien on the property and a lien on the owner of that property.
Within 5 days after the tax becomes delinquent, the County Treasurer delivers a tax bill to the sheriff commanding him to seize and sell as much of the property as is necessary to pay the taxes, interest, and any penalties as well as the cost of the search and seizure. (Remember that personal property is mobile, so time limits are considerably shorter than those for real property.)
According to statute, the due date for taxpayers to provide an annual report of unsecured property is May 1, or 45 days from the Assessor's demand (DOR form 82520 and 82520A), whichever is later. The Assessor must, by law, send a demand notice to the taxpayer requesting a report of property. Most counties send their annual demand notices out by March 15 in order to allow the 45 days before May 1.The annual demand is preprinted with the property which the taxpayer listed from the previous year, and the taxpayer need only show additions to or deletions from the report.
The calendar for unsecured property is both a monthly and an annual calendar. The "Annual Calendar of Legal Events" published by the Department of Revenue contains the Unsecured Roll events described, in detail, in the latter portion of the calendar.
Centrally Valued Events
Certain types of properties are valued by the Centrally Valued Property (CVP) Unit of the Arizona Department of Revenue. These properties are complex and often cross county or state lines. They include gas, water, and electric utilities and pipelines, airline flight property, railroads, and telecommunication companies. Also included are producing mines, i.e, mines currently in production, and mines which have been in operation within the last three years but are not now producing. With a few exceptions, the Centrally Valued Properties Unit determines the location and valuation of these properties within each taxing district.