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Treasurer

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1. What is a tax lien?

A tax lien is a document representing unpaid real estate taxes, assessments, penalties, advertising costs, and fees. If the property owner fails to pay the delinquent taxes during a specified period of time, the county government can sell what is called a tax lien certificate to investors so that the county may recoup the delinquent taxes.

The fees imposed on the Certificates of Purchase offered at a tax sale are assessed by statute, specifically, ARS 42-18118 (Certificate Fee) and 42-18116 (Processing Fee). In accordance with statutes, the processing fee is nonrefundable (ARS 42-18153). The treasurer does not make any guarantees that a purchaser will make money on a purchase and should be aware of the fact that the property owner has a right to redeem the tax lien at any time.

2. Where can I find more information about tax liens and certificate auctions?

Delinquent taxes, tax liens, and the sale of tax certificates at public auction for unpaid taxes are administered by the county treasurer and provided for in Title 42V, Chapter 18 of the Arizona Revised Statutes.

3. How does the tax sale auction work?

To review FAQ regarding the tax sale process, click on this link to RealAuction - "How the Sale Works".

4. How do I notify the Treasurer's office if my address changes?

All address changes are processed by the Assessor's office. Please complete the address correction form online. If you have questions about this process, you may call the Assessor at (928) 679-7962, or write to the Coconino County Assessor, 110 E. Cherry Ave., Flagstaff, AZ 86001, to change the address listed on your tax notice and/or valuation notice. If our office receives the change of address, we will forward the information to the Assessor's office.

Note: Only the property owner of record may request an address change unless appropriately recorded documents are provided to the assessor authorizing a non-owner to make address corrections.

5. May I pay my property taxes with my credit card?

Yes, for your convenience, the Treasurer’s Office accepts property tax payments via credit card and debit card through Value Payment Systems in the office or online. Visa, MasterCard, American Express, and Discover cards are all accepted. Note: A convenience fee is charged for all credit card and debit card payment services by Value Payment Systems. The Coconino County Treasurer’s Office does not receive any portion of the convenience fee.

6. If I don't receive my tax notice, what should I do?

Property tax notices are mailed the last part of September each year. If you do not receive the notice by the first part of October, please contact our office.

7. If I think my taxes are too high, what should I do?

When you receive the valuation notice from the Assessor's office, you should follow the instructions provided on the notice to protest the value placed on your property. The taxes are calculated by using the value of your property.

8. If I wish to mail my payment, how can I be sure that it gets in on time?

Our office honors United States Postal Service postmarks, no metered marks. If your payment is postmarked on or before the due date, it will be accepted without penalty.

9. What are the Treasurer's office hours?

The Treasurer's office is open Monday through Friday, 8:00 a.m. to 5:00 p.m. The office is closed on weekends and legal holidays.

10. Why did I get a tax notice when my mortgage company should pay the taxes?

All tax notices are sent to the property owner. If your mortgage company should pay the notice, you should contact their office to verify that they have obtained the tax payment information.

11. What is Limited Property Value?

Limited Property Value (LPV) is used to compute primary taxes for the maintenance and operation of school districts, cities, community college districts and counties. The LPV is calculated according to a mandated formula by the State Legislature and cannot exceed FCV.

12. What is Full Cash Value?

"Full cash value", for property tax purposes, means the value determined as prescribed by statute. If a statutory method is not prescribed, full cash value is synonymous with market value, which means the estimate of value that is derived annually by using standard appraisal methods and techniques. Full cash value is the basis for assessing, fixing, determining and levying primary and secondary property taxes on property described in section 42-13304.  Full cash value shall not be greater than market value regardless of the method prescribed to determine value for property tax purposes. 

13. If I disagree with my Value, how do I appeal?

You have sixty (60) days from the mail date printed on the Notice of Value, which is mailed annually in February. Appeals must be accompanied by documentation supporting your opinion of the value. Appeal forms are available from any Arizona County Assessor’s Office or the Arizona Department of Revenue. For additional information regarding the appeal process, please visit the Assessor's webpage.

14. What is Real Property?

Real Property includes land, buildings and other improvements on the property.

15. What is Legal Class?

The Legal Class is determined by the use of the property. If an individual parcel has more than one use, it will be assigned multiple Legal Classes and a “mixed" ratio will be applied to the value. The most common Legal Classes are:
Class 1 - Commercial Property
Class 3 - Primary Residence
Class 4.1 - Non Primary Residence
Class 4.2 - Residential Rental

16. What is Primary Assessed Value?

Primary Assessed Value is calculated by applying a ratio (percentage) to the Limited Property Value. The Assessed Value of each property class is determined using percentages set by Arizona Revised Statutes, Title 42, Chapter 12 Property Classification. The ratios are applied to the Limited Property Value of a property to determine the property’s Primary Net Assessed Value. The percentage ratio for the more common properties is: 

Commercial Property – 18%
Vacant Land - 15%
Residential Property - 10%

17. What is State Aid to Education?

State Aid to Education is a deduction from the Primary Property Tax that residential property owners receive on their Primary residence per Arizona Revised Statute 15-972, State limitation on homeowner property taxes; additional State aid to school districts; definitions. The maximum deduction for tax year 2017 is $600.

18. How is my property valued?

The Assessor is mandated by Arizona State Statutes to value property at its Full Cash (market) Value. There are three methods of appraising value:
Sales Comparison (also known as Market) – This method compares your property to other similar properties that have recently sold, and is used mostly for homes and land. The 2018 values are based on sales and market conditions that occurred 18 months ago, beginning in January 2015.
Replacement Cost (less depreciation) – This method is based on how much it would cost, at today’s material and labor prices, to replace your property with a similar structure. This calculation is used primarily for commercial buildings, homes that are not typical, or homes located in a remote area.
Income (commercial property) – This method is based on the income potential of a commercial property. Using operating income and expense data provided by the property owner, the value is determined by capitalizing the potential net income.

19. How is my property taxed?

The primary net assessed value is divided by 100 and multiplied by the tax rate to determine property taxes owed. Tax Rates are set by all budget authorities and are separated into two types:
Primary Rates are set by government entities such as counties, cities, towns, community colleges and school districts. They are applied to the Limited Property Value to determine taxes due to support the basic expenses of government and schools.
Secondary Rates are set by special districts and fire districts, and for the repayment of voter-approved bonds. In most cases, taxpayers vote for the formation of these districts and for bond issues.

20. If I think my taxes are too high, who do I call?

The taxes on each annual tax notice are the result of several calculations: 1) the Limited Property Value multiplied by 2) the assessment ratio multiplied by 3) the tax rates established through the budget process by each taxing jurisdiction on your tax notice.

Once taxes are levied, the only way they can be adjusted is if an error was made during the assessment process (e.g., the square footage of a home or improvement was miscalculated, exemptions were not applied to the parcel, the Legal Class is not correct). The first department to contact is the County Treasurer at 928-679-8188 or 877-500-1818; or via email at tmorales@coconino.az.gov If the issue is related to the assessment process or specific taxing jurisdictions, you will be directed to the correct department or agency.

Property owners are encouraged to attend the Truth in Taxation hearings conducted by each of the taxing jurisdictions during their budget process each spring. Newly passed legislation that changes tax ratios can increase the burden on residential property owners. Recent voter approved bond issues can also have the effect of increasing taxes over prior years.

We hope this information is helpful to you in understanding your property tax bills and the assessment process. Please visit the Treasurer’s website for more information and to obtain contact information for each taxing jurisdiction.

21. Where do my property tax dollars go?

Coconino County Government property taxes are only a portion of the total tax bill. The Coconino County Treasurer collects taxes for the County, schools, cities and towns, community college, special districts and libraries; then distributes the tax dollars to each taxing jurisdiction. For more information on specific tax jurisdictions, citizens are encouraged to contact them directly.

The Coconino County General Fund receives 6 percent of all property tax collections. For more information on the Coconino County budget, please visit our financial website.

We hope this information is helpful to you in understanding your property tax bills and the assessment process. Please visit the Treasurer’s website or the Assessor's website for more information; contact information for each taxing jurisdiction is available on the above webpages.