Understanding the role of Assessor:

The Pima County Assessor's Office has the responsibility to locate, list and value all real and personal property subject to property taxation within Pima County at a fair market value as defined by Arizona State Constitution and Title 42 of the Arizona Revised Statues. The Assessor also identifies ownership, lists the values of all property on the assessment roll, and applies all legal exemptions.

What the Assessor does:

  • Locates and identifies all taxable property in Pima County.
  • Establishes a value for all property subject to property taxation.
  • Lists the values of all property on the assessment roll.
  • Applies all legal exemptions.

What the Assessor does not do:

  • Calculate property tax bills.
  • Collect property taxes.
  • Establish property tax laws.
  • Set rules by which property is appraised. 
  • Set tax rates.

Why does the county collect property taxes

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Property taxes are collected by the Treasurer's Office based on the budgetary needs of the various taxing districts within our county. These taxes pay for the essential services of government like: schools, roads, fire and police protection as well as parks and other functions.