Pima County Property Appraiser: Records & Values

Independent guide: OrangeCountyPropertyAppraiser.us is an independent informational resource. This page covers Pima County, Arizona. Arizona does not use the Florida-style office name “Property Appraiser.” The official local valuation office is the Pima County Assessor’s Office. Use official government websites for live parcel records, notices, appeals, tax payments, deeds, recordings and current deadlines.
Pima County, Arizona · Assessor Records · Values · Office Info

Search Pima County Property Records, Read FCV and LPV Values, Then Contact the Right Office

Most people searching for “Pima County Property Appraiser” are trying to find the official property record, parcel map, appraisal value or assessment office. In Pima County, the office you need is the Pima County Assessor.

Use the Assessor for parcel records, Full Cash Value, Limited Property Value, legal class, owner mailing-address changes, valuation relief and value appeals. Use the Treasurer for tax bills and payments. Use the Recorder for deeds, liens, mortgages and recorded land documents.

Official office: Pima County Assessor Search by parcel, address or name Arizona values: FCV, LPV, LAV/NAV 2027 NOV mailed Feb. 13, 2026 Last reviewed: Sept. 1, 2026
Parcel · Address · Name Full Cash Value Limited Value Assessment Ratio Assessor → Treasurer → Recorder
Search phrase “Property Appraiser” = County Assessor in Arizona
Assessor office 240 N Stone Ave, Tucson, AZ 85701
Main phone 520-724-8630
Posted hours Mon–Fri, 8:00 a.m.–5:00 p.m.

Start here: what Pima County office do you actually need?

The Assessor’s Office is the starting point for property records and values. It locates, lists and values taxable property, shows parcel-level assessment information, sends Notices of Value, handles many mailing-address changes and administers valuation-relief programs.

Find a record

Official Assessor parcel search

Use the Assessor search for parcel details, address, owner display, value information and property characteristics.

Open official parcel search
Check taxes

Treasurer property search

Use the Treasurer when you need tax amounts, payment status, installment information, receipts or delinquency information.

Open Treasurer search
Find deeds

Recorder public records

Use the Recorder for deeds, liens, mortgages and recorded documents. Assessor ownership display is not legal title proof.

Search recorded documents
Do not import Florida terms: Pima County is in Arizona. Do not use Florida terms such as TRIM, Save Our Homes, portability or Value Adjustment Board. Arizona uses Notice of Value, Full Cash Value, Limited Property Value, legal classification, assessment ratio, County Assessor, County Treasurer, Recorder and State Board of Equalization.

Which Pima County office handles property records, values, taxes and deeds?

Use this table before filing, calling or paying. It prevents the most common mistake: sending a tax-payment or deed question to the Assessor.

I need to… Correct office or system What to do next
Search a parcel, address, owner name or Assessor record Pima County Assessor Open the official parcel search and verify parcel code, address and value year before relying on the record.
Use advanced search fields Pima County Assessor Advanced Search Search by parcel code, owner, address, map/plat, recorded document number, PLSS or subdivision name where available.
Understand Full Cash Value or Limited Property Value Pima County Assessor Read the Notice of Value and parcel record; contact the appraiser listed on the notice for valuation questions.
Appeal value or legal classification Pima County Assessor first level; State Board of Equalization or Tax Court where applicable File within the deadline on your Notice of Value or use the correct later-stage appeal route.
Apply for widow/widower, disability, veteran or nonprofit relief Assessor Valuation Relief Team Use the current Valuation Relief page and submit required documents to the Assessor.
Apply for Senior Freeze Pima County Assessor Verify current age, residence, ownership and income requirements before applying.
Pay property taxes Pima County Treasurer Search by state code/parcel, taxpayer name, mailing address, location address, ZIP, taxpayer number or account number.
Find deeds, liens, mortgages or recorded documents Pima County Recorder Use the Recorder public search. Watermarked copies may be viewable online; clean copies can be purchased from the Recorder.
Question tax rates Taxing jurisdictions listed on the bill The tax rate is a combination of jurisdictions such as city, county, school district and fire district. Contact the jurisdiction that set the rate.

Pima County Assessor office information

The official Assessor website lists the public office at 240 N Stone Ave in Tucson. Use this office for parcel-record questions, value questions, property classification, valuation-relief programs, mailing-address changes and assessment appeal questions.

Assessor office

Pima County Assessor

Assessor: Suzanne Droubie

Address:
240 N Stone Ave
Tucson, AZ 85701

Phone: 520-724-8630

Posted hours:
Monday–Friday, 8:00 a.m.–5:00 p.m.

Call before visiting for deadline-sensitive appeal, exemption, legal-classification or mailing-address questions.

Valuation Relief Team

Exemption and relief contact

Phone: 520-724-7500

Email: ASRValRelief@pima.gov

Mail:
Pima County Assessor’s Office
Valuation Relief Section
240 N Stone Ave
Tucson, AZ 85701

Use this team for current widow/widower, disability, veteran, Senior Freeze and nonprofit valuation-relief questions.

Parcel code, state code and account numbers: what to save

Pima County records may use parcel code or state code language depending on the office. The Treasurer says real-property tax lookup uses the state code/book-map-parcel number. Save the identifier exactly as displayed before moving between Assessor, Treasurer, GIS and Recorder systems.

Address or nameGood starting search
Parcel / state codeBest reusable ID
FCV + LPVValue fields on notice
Next officeTreasurer, Recorder or appeal
Identifier Where you see it How to use it safely
Parcel code / Assessor parcel ID Assessor parcel record, maps and Notice of Value. Use it to verify you’re viewing the exact property before checking values or filing an appeal.
State code / book-map-parcel number Treasurer property-tax search and statements. Use it for tax bills and payments. The Treasurer says it is needed for real-property tax lookup.
Reference number Personal property tax records. Use for business personal property or other personal-property tax lookup, not a real-estate parcel.
Recorded document number Recorder documents and some advanced search routes. Use it to connect an assessment record to a deed or recorded instrument, but verify in Recorder records.
Legal description Parcel details, deeds, plats and recorded documents. Useful for cross-checking, but use Recorder records, title professionals or surveyors for legal questions.

Pima County values explained: FCV, LPV, legal class and assessed value

Arizona assessment language is different from Florida and Texas. A Pima County property record can show Full Cash Value, Limited Property Value, legal classification, assessment ratio and assessed value concepts. Read them separately before deciding whether a value, tax bill or classification is wrong.

Full Cash ValueMarket-value concept unless statute requires formula
Limited Property ValueTax-base value under Arizona rules
Assessment RatioDepends on legal class and property use
Assessed / taxable valueUsed with tax rates by jurisdiction
Term Plain-English meaning Common mistake
Full Cash Value (FCV) Arizona law generally treats FCV as the market-value concept unless a statutory formula applies. Treating FCV as a guaranteed sale price, listing price or lender appraisal.
Limited Property Value (LPV) A statutory value used in Arizona property-tax calculations. It generally cannot exceed FCV. Assuming LPV is always the same as market value.
Legal class Arizona classifies property by use, and that class affects the assessment ratio. Assuming an assessor property class is zoning approval.
Assessment ratio The percentage applied to the value based on legal class to produce assessed value. Using a residential ratio for every commercial, vacant, agricultural or personal-property situation.
Primary and secondary taxes The Treasurer explains taxes using primary and secondary tax-rate components tied to jurisdictions and districts. Thinking one rate explains the whole bill without checking all jurisdictions.
Visual value stack

How a Pima County value moves toward a tax calculation

FCV Full Cash Value $360,000 example LPV Limited Property Value $295,000 example Ratio + Rate Taxing jurisdictions apply Example only. Real taxes depend on property class, assessment ratio, districts, primary/secondary rates and Treasurer billing records.
LPV cap context: Arizona State Board of Equalization guidance says Limited Property Value is usually the tax-base value and typically increases 5% over the prior year unless a rule exception applies, such as physical change, land-size change, use change or correction of an erroneous prior assessment.

Notice of Value: what Pima County mailed and why it matters

The Notice of Value is not a tax bill. It tells the owner the property’s Full Cash Value, Limited Property Value and property class for the next tax year. Pima County’s Assessor notice for the 2027 tax year was mailed on Friday, February 13, 2026. The published first-level petition deadline was Tuesday, April 14, 2026.

Jan. 1Valuation date for the current valuation year.
Before Mar. 1County Assessor mails Notices of Value.
60 daysReal-property petition period after the notice mailing date.
Aug. 15Assessor-level petitions are generally answered by this date.
Mid-Sept.Treasurer tax statements are typically mailed.
Fall / springTax installment windows; check the current Treasurer bill.
Notice item What to check What to do next
Mail date This starts the administrative appeal clock. Use the deadline printed on your notice, especially if you received a Notice of Change or other later notice.
Parcel / state code Make sure it matches the property you own or are researching. Save it for Assessor, Treasurer, map and Recorder research.
FCV Compare against market evidence and property characteristics. If wrong, gather sales, condition and factual evidence before appeal.
LPV Review how the limited value changed from the prior year. LPV is usually not appealable unless the calculation is wrong.
Property class Confirm owner-occupied, rental, commercial, agricultural or other classification details. Wrong class can affect assessment ratio and taxes.
Notice is not a payment request: the Notice of Value does not tell you what to pay. Tax amounts and payment status come from the Pima County Treasurer.

How to appeal a Pima County property value or classification

If you believe the property is improperly valued, misclassified or erroneously listed, start with the official Assessor appeals page. Arizona Department of Revenue guidance says real-property valuation/classification appeals are generally filed with the County Assessor using Form 82130, and real-property appeals must be filed within 60 days of the Notice of Value mailing date.

First level

County Assessor petition

Use the Pima County Assessor appeals page and the correct Arizona DOR form. For the 2027 notice cycle, Pima published April 14, 2026 as the petition deadline.

Next level

State Board of Equalization

For Pima and Maricopa counties, later administrative appeal information is handled through the State Board of Equalization. Check the decision date and deadline.

Alternative route

Tax Court

A property owner may be able to bypass the administrative appeal and file directly in Tax Court by the statutory deadline. This is legal procedure, not casual customer service.

Appeal preparation checklist

  1. Open the official Pima County Assessor appeals page.
  2. Read your Notice of Value and identify the tax year, mail date, parcel/state code, FCV, LPV and property class.
  3. Call the appraiser listed on the notice if you need to understand how the value or class was determined.
  4. Choose the correct petition form. Real property and personal property use different Arizona DOR forms and different timelines.
  5. Write your opinion of value and the reason you believe the value or classification is wrong.
  6. Attach evidence, not just a complaint about taxes.
  7. Keep proof of timely filing and every notice or decision you receive.
  8. If the Assessor decision is not acceptable, check State Board of Equalization or Tax Court deadlines immediately.
Issue Stronger evidence Weaker argument
Market value / FCV Comparable sales adjusted for location, size, condition, property type and timing. One online estimate or a neighbor’s rumor.
Condition Photos, repair estimates, inspection reports, damage records or contractor documents. “The house needs work.”
Size or feature error Plans, measurements, permits, sketch corrections or reliable property documents. Unsupported verbal estimate.
Wrong legal class Residency/occupancy documents, lease information, property use proof or business records. Assuming the prior owner’s class should stay unchanged.
Income-producing property Rent roll, income/expense documentation and market support when requested. Only saying expenses are high.
Deadline caution: a phone call or informal review does not replace a timely petition. For regular real-property Notices of Value, use the 60-day rule and the deadline printed on the notice. For amended notices, personal property or later decisions, use the deadline stated by the specific official notice or appeal body.

Valuation relief, exemptions and Senior Freeze in Pima County

Arizona relief programs are not Florida Homestead exemptions. Pima County’s Assessor administers valuation-relief programs for qualifying individuals and nonprofit organizations. The official page explains that these programs either reduce the Limited Assessed Value or freeze the LAV to help stabilize taxes for the owner.

Individual exemptions

Widow/widower, disabled person, disabled veteran

Pima’s valuation-relief pages list income-based programs with strict statutory requirements, annual thresholds and required documents.

Senior Freeze

Limited value protection

Pima’s Senior Freeze page says applicants must be at least 65, meet ownership and primary-residence rules, and apply by September 1 for the applicable cycle.

Nonprofit

Use-based exemption review

Organizations must document ownership, nonprofit status and qualifying exempt use. A lease to a nonprofit is not automatically exempt.

Relief topic Current Pima guidance to know Before you apply
Application window Pima’s valuation-relief page says many exemption applications are filed between the first Monday in January and March 1; late filings require a waiver. Check the current program page because deadline and waiver rules can change by category.
2026 income thresholds Pima’s current exemption page lists household-income thresholds of $39,865 or $47,826 depending on minor/dependent household facts. Verify the current year’s Arizona DOR thresholds before filing.
Widow/widower value limit Pima’s current page lists an assessed-value limit of $36,454 for property owned in Arizona. Confirm all property owned statewide, not only the Pima County home.
Maximum individual exemption amount Pima’s current page lists $4,873 as the maximum exemption amount for certain current-year categories. Do not reuse this number in a later year without checking the official page.
100% service-connected disabled veterans Pima’s 2026 update says HB 2792 clarified A.R.S. § 42-11111 and applies to tax year 2026 and thereafter. Prepare VA benefit-summary documentation and verify income and primary-residence rules.
Senior Freeze Pima’s page says the application period runs from the February Notice of Value mail date to September 1, and complete timely applications receive a decision no later than December 1. Check whether you meet age, ownership, residence and income requirements.
  1. Open the official Pima County Valuation Relief page.
  2. Select the exact program: disabled veteran, widow/widower, disabled person, Senior Freeze or nonprofit.
  3. Read the current year’s income, age, residency, ownership, property-value and document rules.
  4. Prepare Arizona ID, income records, VA letters, death certificate, medical certificate, trust documents or nonprofit documents only when the program requires them.
  5. Submit completed applications and supporting documents through the official email, mail or in-person route accepted by the Assessor.
  6. Keep a copy of the signed application and proof of submission.
  7. Later check the parcel record and tax statement to confirm how the relief was applied.
Do not promise eligibility: Pima’s relief programs are statutory and income-based. A person can be sympathetic and still fail one required threshold. Use the current official page and Assessor review for eligibility.

Property-tax bills and payments go to the Pima County Treasurer

The Assessor values and classifies property. The Treasurer handles tax statements, payments, receipts and delinquent tax questions. Pima’s Treasurer search supports state code/parcel search, taxpayer or mailing-address search, property-location search, ZIP, taxpayer number and Assessor account number.

Treasurer office

Pima County Treasurer

Address:
240 N Stone Ave
Tucson, AZ 85701-1199

Phone: 520-724-8341

Posted hours:
Monday–Friday, 8:00 a.m.–5:00 p.m. MST

Payment mailing address with coupon:
PO Box 29011
Phoenix, AZ 85038-9011

Payment workflow

Before paying

  1. Open the official Treasurer property search.
  2. Search by state code/parcel number when possible.
  3. Verify the property, tax year, owner/taxpayer display and balance.
  4. Review installment status, delinquency, interest and fees.
  5. Use the payment portal only after verifying the correct property.
  6. Save the receipt or confirmation.
How the Treasurer explains the math: primary tax is Limited Value × Assessment Ratio × Primary Tax Rate ÷ $100. Secondary tax is Limited Value × Assessment Ratio × Secondary Tax Rate ÷ $100. The total bill depends on all taxing jurisdictions attached to the property.
Delinquency caution: the Treasurer says delinquent taxes accrue interest at 16% per year, prorated monthly. If you believe the tax is wrong, Pima’s Treasurer page recommends paying the amount shown while the correction issue is handled.

Deeds, liens, mortgages and owner-display changes

The Assessor parcel record is not a deed index or title report. Pima County Recorder records and maintains public records and documents, and most of the documents the office processes are land transactions. Use the Recorder for deeds, liens, mortgages and recorded-document research.

Recorder

Recorded documents

Recorder: Gabriella Cázares-Kelly

Main downtown office:
240 N Stone Avenue
Tucson, AZ 85701

Downtown hours:
Monday–Friday, 8:00 a.m.–5:00 p.m.

USPS mailing address:
Pima County Recorder
P.O. Box 3145
Tucson, AZ 85702-3145

Search workflow

How to research a deed

  1. Find the Assessor parcel record first.
  2. Save parcel/state code, property address and legal description.
  3. Open Recorder Public Records Research.
  4. Search by party name, document type, recording date or document number where available.
  5. Open the likely recorded document and compare names, date and legal description.
  6. Purchase clean copies from the Recorder if an official clean copy is required.
Watermarked copy note: the Recorder says documents may be viewed, printed or downloaded from the public search portal for free, but those images contain unofficial watermarks. Clean copies may be purchased online or from the Recorder’s office.
Property consolidation note: the Assessor’s 2026 public update says Pima County now requires a newly recorded deed to accompany certain property-consolidation requests. Contact the Assessor or a legal/property professional before attempting to combine parcels.
Property record ≠ title: an Assessor owner display does not prove legal title, lien status, boundary location, easements or deed validity. Use Recorder records, title professionals, surveyors or attorneys when the question is legal.

Pima County maps, GIS and parcel boundaries

Pima County provides several GIS map resources, including PimaMaps and a parcel-search map. Pima’s parcel GIS page states parcel information is derived from Assessor records and other sources, and directs users to the Assessor parcel search for official Assessor information.

Use maps for

Property research

  • Locating a parcel visually.
  • Checking nearby parcels and roads.
  • Reviewing map layers and geographic context.
  • Finding assessor record map resources.
  • Supporting parcel-orientation questions.
Do not use maps as

Legal proof

  • Boundary survey.
  • Title report.
  • Easement determination.
  • Zoning approval.
  • Engineering or construction approval.
Map workflow

How to use PimaMaps without overclaiming

Find parcel Search address or state code Open map Layer check Roads, parcels, imagery Research only Need proof? Use Recorder + survey Map data helps you find and understand a parcel. It should not be treated as a legal boundary determination.

Arizona property-tax math calculator

This calculator demonstrates the Treasurer-style formula for one simplified scenario. It is not an official Pima County tax bill and does not account for every district, exemption, special charge, delinquency, correction, appeal result or payment timing.

Estimate a simplified tax amount

$295,000 LPV × 10% ratio = $29,500 assessed value. At $12 per $100 assessed value, the simplified estimate is $3,540.

Problem router

Select the issue. This does not file anything; it only routes the task to the likely starting office.

Choose a task to see the correct office.

Common Pima County property-record issues

Address search does not show the property

Try the parcel/state code if you have it. Otherwise simplify the street name, remove uncertain unit details, check spelling and compare likely results by map location and property characteristics.

The owner name looks outdated

Check the Recorder’s public records for the latest deed or recorded instrument. Assessment ownership display and recorded-document status are related, but they are not the same thing.

The mailing address is wrong

The Assessor manages property owner mailing addresses. Pima’s mailing-change page says you can request a change from the parcel detail page, and hard-copy requests must be signed, notarized and submitted through the accepted routes.

The Notice of Value looks too high

Check FCV, LPV, legal class and property facts separately. Gather comparable sales, condition evidence and measurement documents before filing an appeal. Do not wait past the notice deadline while doing informal research.

The tax bill is higher than expected

Separate value from tax rates. If the value, class or exemption is wrong, start with the Assessor. If the tax rate seems high, check the taxing jurisdictions listed on the bill. If the payment balance is the issue, use the Treasurer.

The parcel map line does not match what I expected

Use maps for research and orientation only. For legal boundaries, easements, encroachments or title matters, use recorded documents, a title professional, an attorney or a licensed surveyor.

Official resources and verification

Use these sources for current records, forms, appeals, tax payments and recorded documents. Recheck fast-changing items such as appeal deadlines, relief-program thresholds, forms, payment fees, office hours and notices before filing or paying.

Internal: Orange County Property Appraiser Search 2026 Related internal guide; useful for understanding why Arizona Assessor terminology differs from Florida Property Appraiser terminology. Official Pima County Assessor County Assessor homepage, parcel search, notices, valuation relief, forms, appeals, mailing-address changes and contact information. Official Assessor Parcel Search Search Pima County Assessor records by parcel, address or name. Official Advanced Search Advanced Assessor search route for deeper property lookup. Official Assessor Appeals Review Notice of Value appeal options, deadlines and forms. Official Valuation Relief Widow/widower, disabled person, disabled veteran, Senior Freeze and nonprofit relief program information. Official Assessor Forms Forms for appeals, relief programs, mailing changes, personal property and other Assessor services. PimaMaps County GIS map resource for parcel and geographic research. Pima County Treasurer Property Search Search property-tax bills and tax-account information by accepted identifiers. Treasurer Payment Information Property-tax payment options, online payment redirect and convenience-fee information. Pima County Recorder Public Search Recorded deeds, liens, mortgages and public document research. Arizona Department of Revenue Property Tax Statewide property-tax administration, forms, assessment and appeal information. Arizona State Board of Equalization Administrative appeal information for valuation and classification disputes, especially after Assessor decisions.

Last reviewed: September 1, 2026. Office responsibilities are generally stable, but appeal windows, forms, relief thresholds, payment fees, property-tax statements and contact details can change. Verify current information on the linked official sites before filing, paying or making a legal or financial decision.

Pima County Property Appraiser FAQs

1. Is there a Pima County Property Appraiser?

“Property Appraiser” is a common search phrase, but the official Pima County valuation office is the Pima County Assessor’s Office. Arizona uses county assessors, not Florida-style county property appraisers.

2. What is the official Pima County property search?

The official property search is the Pima County Assessor parcel search at asr.pima.gov. The main search accepts parcel, address or name, and an advanced search route is also available.

3. What does the Pima County Assessor do?

The Assessor locates, lists, classifies and values taxable property in Pima County. The office also sends Notices of Value, handles valuation-relief programs, maintains parcel records and supports assessment-related questions.

4. What is Full Cash Value in Pima County?

Full Cash Value, or FCV, is Arizona’s market-value concept for property-tax purposes unless a statutory formula applies. It is not a guaranteed sale price or private appraisal.

5. What is Limited Property Value?

Limited Property Value, or LPV, is a statutory value used in Arizona property-tax calculations. It generally cannot exceed Full Cash Value, and it usually increases under state rules unless a rule exception applies.

6. Is the Pima County Notice of Value a tax bill?

No. The Notice of Value shows the property’s FCV, LPV and classification for assessment purposes. Tax bills and payment balances are handled by the Pima County Treasurer.

7. What was the Pima County 2027 Notice of Value appeal deadline?

Pima County announced that 2027 Real Property Notices of Value were mailed on Friday, February 13, 2026. The published first-level petition deadline was Tuesday, April 14, 2026. Always use the deadline printed on your own notice.

8. Where do I pay Pima County property taxes?

Use the Pima County Treasurer, not the Assessor, for tax bills, payments, receipts, installment information and delinquency questions.

9. Where do I find Pima County deeds or liens?

Use the Pima County Recorder public search for deeds, liens, mortgages and recorded documents. An Assessor record is not a deed search, lien search or title guarantee.

10. Is a Pima County GIS parcel map a legal survey?

No. Pima County maps are useful for research, parcel orientation and geographic context, but they do not replace a legal boundary survey, title search, easement review or recorded-document research.

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