The Pima County Assessor's Office created the Senior Property Valuation Protection program to help seniors save on property taxes. Homeowners can apply to the "Senior Freeze Program" in order to freeze the limited property value of their home for three years.
Legal class Class 1Commercial Class 2 Vacant Land, Agricultural, Non-Profit Class 3 Primary Residence (3.1) or Primary Residence of a QFM (3.2) or Primary Residence Also Leased to Lodgers (3.3) Class 4 Residential Rental (4.2) or Non-Primary Residence (4.1) Class 6 Historic Residential or Foreign Trade Zone4 more rows
Class 3 property means Assessed Property that is or is intended to be developed as multifamily rental units under common management (e.g., apartments), including any ancillary uses thereto.
Unlike most Arizona counties, Pima County has a large urban, unincorporated population. Nearly 400,000 residents of unincorporated Pima County live in mostly urban areas of the County, not within any city or town. Because of this, Pima County provides many services that a municipality would typically provide.
Residential property falls into two main categories: Legal Class 3 and Legal Class 4. Each of these two legal classes have multiple subclasses, ranging from Primary Residence to Primary Residence that is also leased or rented to lodgers, as well as Non-Primary Residence to Qualifying LIHTC properties.