ARIZONA

State Characteristics
Assessment Ratio: Commercial-20%, Apartments-10%, Land-16%
Fiscal Tax Year: 01/01-12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State License required to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1               Varies by jurisdiction
Value Notices Issued: Jan-Feb  Varies by jurisdiction
Appeal Deadline: Mar-May        60 days after notices, no later May 31
Tax Bills Issued: Sept                     Supplementary valuation notice
Tax Bills Due: Oct 1 (1st half installment, late Nov 1), Mar 1 (2nd half installment, late May 1)

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Value Notices Issued: Jan-Feb  Varies by jurisdiction
Tax Returns Due: Apr 1                 Inventory exempt
Tax Bills Due: Oct 1 (1st half installment, late Nov 1), Mar 1 (2nd half installment, late May 1)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.