Assessment Appeal Law

Arizona Property Tax Assessment Appeals

Find a Real Property Tax Attorney

New Law Could Affect Property Taxes

Written by  Gary Edelbrock

Are you a Property owner in Yavapai County?

Hey, Gary Edelbrock here, and I've been talking to Pam Pearsall about some information that could cost you a fair amount of money. She's agreed to explain what you need to do.

New Law Could Add to Your Property Taxes

The Assessor’s office would like to inform property owners of a new State Statute that may affect them for the 2012 tax year and forward.

A.R.S. §42-12001 thru §42-12055

Beginning next year and included with the 2013 Notice of Value, the County Assessor is required by statute to mail to all owners of class 3 property an affidavit (a form the owner fills out under penalty of perjury) stating the property is in compliance with §42-12053.  This affidavit must be completed, signed and returned to the Assessor’s office.

What does this mean?

    • Property owners will be receiving the 2013 Notice of Value near the end of January, first of February 2012. Do Not Disregard this notice, or it may cost you. The information on this notice tells the property owner how the property is classified on the Assessor’s records.  This Notice of Value will include an affidavit. The property owner must complete the affidavit and return this form in the prescribed time frame or the property will automatically be changed to Residence “other” (class 4) classification.
    • Primary Residence (class 3) and Residence “other” (class 4) properties have the same assessment ratio which is set at 10%, but the “other” (class 4) properties do not receive the State Aid to Education credit.  This credit is reserved for property owners that have Owner-Occupied (class 3) properties or fall under the prescribed allowance.


This is an example of a home in Yavapai County Valued at $235,053. Had this law been in effect for the tax year (2010), non-compliance for this property owner would have cost an additional $305.59.