Frequently Asked Questions (FAQ's)

In Arizona, property is assessed and taxed on an annual basis by the county where the property is physically located. Your tax amount is a function of assessed valuation and the tax rates established by the various taxing jurisdictions in which your property is located.

The primary tax is the aggregate of a number of different tax rates derived for the maintenance and operation of the school district, city/town, community college district, county and the state in which your property is located. The primary tax is calculated using your property's Limited Assessed Value.

The secondary tax is mainly comprised of commitments to satisfy bond indebtedness, such as for bonds, budget overrides and special districts (fire, flood control, street lighting and other limited purpose districts), for the jurisdictions in which your property is located. The secondary tax rate is calculated using the Full Cash Value of your property.

The calculation is as follows:

Primary Tax = Limited Value times Assessment Ratio times Primary Tax Rate divided by $100
Secondary Tax = Full Cash Value times Assessment Ratio times Secondary Tax Rate divided by $100
TOTAL TAX = Primary Tax + Secondary Tax

Full Cash Value is equivalent to market value determined annually using standard appraisal methods and techniques. Per statute, full cash value shall not be greater than market value. Full Cash Value is the basis for Secondary Property Taxes.

Limited Property Value is the basis for primary property taxes. It is a legislatively established value based on a mathematical formula that limits the amount of increase in any given year.

By statue, the County uses the value of your property on January 1 of the previous year when calculating your current year property taxes. The 2011 tax statement uses your property's value as of January 1, 2010, as determined by the County Assessor or the Arizona Department of Revenue.

Property is subject to taxation unless it falls under one of the types of property exempted by the Arizona constitution, for example certain widows and widowers, qualifying religious organizations, qualifying educational facilities and property owned by federal, state, city, and county governments. An exemption may result in a reduction in property taxes depending on the value of the residence. For more information, visit http://www.asr.pima.gov/links/exemptions.aspx or call the Pima County Assessor's Office Exemption Section at (520) 243-7500.

A jurisdiction is a political subdivision that has the authority to levy taxes. School districts, fire districts, community college districts, cities and towns, counties and irrigation districts are all examples of taxing jurisdictions. Visit http://www.pima.gov/Taxes/A_Tax.html to learn more and find contact information for each taxing jurisdiction.

Of the 95 separate tax levies that can be on your property tax bill statement, only four are controlled by the Pima County Board of Supervisors:

• Pima County Primary
• Debt Service
• Library District
• Regional Flood Control District

The remaining 91 levies are set entirely by other elected governing bodies or result from the requirements of state law.

Only a portion of your tax dollars goes to fund the operations of Pima County. By statute, the County is required each year to collect property taxes for all jurisdictions authorized to levy such taxes. In aggregate for all jurisdictions, of the total $1.1 billion of property taxes levied:

• 35% goes to the County General Fund, Debt Service. Library District and Regional Flood Control District
• 46% goes to the various School Districts
• 8% goes to Pima Community College
• 4% goes to various cities and towns
• 7% goes to other taxing jurisdictions located in the County (fire districts, improvement districts, etc.)

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Of each dollar paid by you in property taxes, approximately:

• 44% supports Public Safety
• 21% supports Health related services
• 16% supports Debt Service
• 7% supports County Libraries
• 5% supports the Regional Flood Control District
• 4% supports Parks and Recreation
• 3% supports various Community Services

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Over the past three years, the State of Arizona has shifted costs or diverted revenues from Pima County:

• Fiscal Year 2009/10 impact = $6.5 million
• Fiscal Year 2010/11 impact = $13.5 million
• Fiscal Year 2011/12 impact = $15.0 million
• Cumulative impact to the County budget over the last three fiscal years = $35.0 million

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$92 million of costs, which is 33% of the County's budget, are transferred to the State to support State programs in Fiscal Year 2011/12.

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Budgeting is a year round process in Pima County. Actual revenues and expenditures are tracked throughout the budget year and are used as a basis for the next year's budget. Departments submit their individual budgets in February. The County Administrator provides the Board of Supervisors with his recommended budget at the end of April. The Board of Supervisors holds budget hearings and tentatively adopts a budget ceiling in mid-May. The final budget hearings and budget adoption occur in June. The tax levies from all the taxing jurisdictions are aggregated in August and the various levies are adopted on the third Monday of August. Property tax bills are mailed in September.

Please note that the valuation used to calculate your 2011 tax bill is the value of your property as of January 1, 2010. Contact the Assessor's Office at (520) 740-8630 for help with the appeals process when you receive the next Notice of Value for Tax Year 2013.

Please contact the appropriate jurisdiction(s) listed on your tax bill. To find the contact information for each taxing jurisdiction, visit http://www.pima.gov/Taxes/A_Tax.html.

If you have difficulty paying your taxes, there are some programs available that may help you. The Assessor's Office can provide you with more information should you qualify for available property exemptions or the Senior Property Value Freeze. Please call the Assessor's Office at (520) 740-8630 for more information or visit http://www.asr.pima.gov/index.aspx.

Please call: (520) 740-8650 or (520) 740-8750

For more information, please see the Pima County Treasurer's Office FAQs at http://www.to.co.pima.az.us/about/pctofaq or the Pima County Assessor's site at http://www.asr.pima.gov/index.aspx