However, certain changes, such as new constructions or additions, parcel splits or consolidations, or changes to a property's use trigger a reassessment of the LPV.
Under A.R.S. 42-13301 the LPV is the limited property value of the property in the preceding valuation year plus five percent of that value.
The County is home to a variety of employers, particularly in the high tech, financial, and service industries. The County's top three employers are Banner Health (43,440 employees), the State of Arizona (41,564), and Walmart, Inc. (36,931).
Simply search for your parcel by placing the parcel number or address in the search bar, select enter and select the REGISTER RENTAL tab. This will take you to the LOG IN page where you will select NOT A MEMBER. You can then create a login and password and begin the rental registration process.
The lawsuit alleges that Maricopa County improperly and erroneously assessed and collected real property taxes from Class Members in Maricopa County for the Affected Tax Years. The lawsuit seeks refunds of those real property taxes.
In the Rule 11 process, the Court orders two Mental Health Experts to meet with the defendant, conduct competency evaluations, review records, and render opinions on the legal competency status of the defendant in reports submitted to the Court.
The LPV is established by what is called a “Rule B” ratio. The Rule B ratio is the ratio of the average LPV to the average FCV for similar properties in the same classification throughout the county. Rule B ratios vary by county, by class of property, and by tax year.
Assessment of Property Real property is valued annually (the valuation year) and taxes are levied in the following year (the tax year), while personal property is valued and taxed in the same year.