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Natural Disaster Valuation Information
The Assessor’s Phased Approach to Natural Disaster Valuations
Phase 1: Review all properties that have experienced natural disasters.
By law, the Assessor can re-evaluate property that has been damaged or destroyed, even after the Assessor has closed the property tax roll. Properties that are discovered to have long-term physical and/or structural damage to their home or land due to natural disasters are contacted by the Assessor regarding their property valuation.
Phase 2: Re-evaluate all properties affect by natural disasters.
The Assessor reassesses all properties affected by natural disasters. The valuation adjustments will be reflected on the Assessor’s Notice of Value mailed to each property owner annually. Any property valuation adjustments made by the Assessor will be applied to the Full Cash Value.
Phase 3: Continue to monitor the area for damage and future valuation considerations.
The Assessor’s office will continue to monitor areas that experience a natural disaster and proactively reassess properties if future property damage occurs. A property owner can reach out to the Assessor to report individual property damage. Photos and a description of the damage are incredibly helpful in the reassessment process.
Frequently Asked Questions
Will Damage to My Property Lower My Property Taxes?
Not in all instances. While the Assessor has the authority to make valuation adjustments for damaged property and for future valuation considerations, these adjustments must be made to the Assessor’s Full Cash Value.
In Arizona, all property taxes are calculated using the Limited Property Value. This is due to Proposition 117 that was approved by Arizona voters in November 2012. The Limited Property Value is a statutorily calculated value and represents a percentage of a property’s Full Cash Value. The Limited Property Value is “limited” on how much it can increase each year and it can never be higher than the Full Cash Value.
How is Damage Calculated?
Damage for property tax purposes is calculated using a damage assessment process and form created by the Arizona Department of Revenue. This form assists the Assessor’s appraiser by documenting the extent of damage and calculating a revised value for the improvement that has been damaged. Considerations for land value damage are made based on affects or use of the land is restricted as identified by the land appraiser using standard appraisal methods and techniques.
§ARS 42-15157 states that if the Assessor finds that property has been destroyed, then the Assessor must prorate the value from the date of destruction.
What Type of Damage is Considered for Property Tax Valuation Purposes?
When revaluing property due to damage, the Assessor looks for structural damage to the assessed improvements and/or on-going damage to the land. Generally, debris cleanup will not have an impact to the property value for property tax valuation purposes.
How do I contact the Assessor regarding valuation for my property?
Please email the Assessor at firstname.lastname@example.org or call the Assessor’s Office at (928) 679-7962. Please allow up to 1 business day for a response to your email or voicemail. Thank you!