What is the Ohio property tax assessment ratio?

Ohio law sets taxable value at 35% of market (true) value statewide, under Ohio Revised Code §5713.03. Your county auditor must use this ratio when calculating your tax bill.

How much is the Ohio Homestead Reduction in 2026?

For tax year 2026, the general Homestead Reduction shields $29,000 of market value for qualifying owners age 65+, totally disabled, or surviving spouses age 59+ with Ohio Adjusted Gross Income under $41,000. The enhanced amount for 100% disabled veterans and surviving spouses of public-safety officers killed in the line of duty is $58,000 with no income limit. File DTE Form 105A with your county auditor.

When is the Ohio Board of Revision deadline?

Ohio's statutory Board of Revision (BOR) complaint deadline is March 31 for the prior tax year, per ORC §5715.19. Complaints are filed using DTE Form 1 with your county auditor at no cost. Late filings are rejected except in very narrow clerical-error circumstances.

How much is the Ohio real property conveyance fee?

Ohio's conveyance fee has two parts: a mandatory $1.00 per $1,000 state fee (ORC §319.54(F)(3)) and a permissive county levy of up to $3.00 per $1,000 (ORC §322.02). Most Ohio counties charge the full $4.00 per $1,000. A separate $0.50 transfer fee applies per parcel. Filed using DTE Form 100 at the auditor's office at closing.

Who qualifies for Ohio's CAUV agricultural tax break?

Ohio's Current Agricultural Use Value (CAUV) program lets actively farmed land be taxed on its agricultural value rather than its market value. Eligibility requires 10+ acres devoted exclusively to commercial agriculture, or smaller parcels with $2,500+ in gross annual income from agriculture. Apply using DTE Form 109 and renew annually with DTE 109A. Removing land from CAUV triggers recoupment of three years of saved taxes under ORC §5713.34.

Arizona Parcel Search: Property Records, Values & GIS Maps

Arizona · Parcel Records · Assessor Values · GIS Maps

Find an Arizona Parcel Through the County Assessor That Actually Maintains It

Arizona parcel searches are county-based. The state has 15 county assessors and treasurers, so a homeowner in Phoenix, Tucson, Prescott, Flagstaff or Casa Grande will not use the same property-record website.

The county Assessor is usually the right place for the parcel number, ownership display, property characteristics, Full Cash Value, Limited Property Value and legal classification. The county Treasurer is the better source when you need the current tax bill, payment history or amount due.

Open Arizona Property Tax Resources
Find a County Parcel Search

Arizona parcel search: choose your task

Jump to the part that matches what you are trying to find.

Quick answer: Assessor for the parcel, Treasurer for the tax bill

Need parcel details?Start with the County Assessor serving the property.

Need FCV or LPV?The Assessor’s property record or Notice of Value is the correct starting point.

Need an Arizona GIS map?Use the county Assessor parcel viewer or county GIS system.

Need current taxes due?Move to the County Treasurer’s parcel/tax inquiry system.

Need a deed?Recorded documents are normally handled by the County Recorder, not the Assessor.

Disagree with the value?Arizona real-property valuation appeals generally start with a County Assessor petition within 60 days of the Notice of Value mailing date.

Arizona terminology matters: property pages commonly show Full Cash Value (FCV), Limited Property Value (LPV), legal class, assessment ratio, assessed limited value and a tax area code. The number most directly tied to ordinary property taxation is not necessarily the FCV.

How to search an Arizona parcel

Confirm the Arizona county.A Phoenix-area parcel may be in Maricopa County, while Tucson property is generally searched through Pima County and Prescott-area property through Yavapai County.

Open the official County Assessor search.Use the assessor or county government’s own parcel/property system rather than beginning with a commercial real-estate database.

Search with the best identifier you have.County systems commonly support a parcel number, owner name, situs/property address or a combination of those fields.

Open the matching parcel.Confirm the property location, parcel number, acreage, subdivision and improvement details before relying on the values.

Read FCV and LPV separately.Do not assume a property’s market-related Full Cash Value is the same number used to calculate the tax.

Switch to the correct system for the next question.Use county GIS for mapping, the Treasurer for taxes and the Recorder for recorded deeds or other official documents.

Official Arizona parcel searches for major counties

Arizona’s county systems look different from one another. The search fields and parcel-number formats also vary, so use the instructions shown by the local portal.

County	Official starting point	Typical search options	Useful local detail
Maricopa County	Maricopa County Assessor	Parcel and address search; Assessor GIS/parcel viewer	The Assessor administers more than 1.8 million real and personal property parcels/accounts. Use the Treasurer separately for the live tax bill.
Pima County	Pima County Assessor Parcel Search	Parcel, address or owner name	The search box accepts parcel, address or name from the same starting screen.
Pinal County	Pinal County Assessor Parcel Search	Owner, property address, parcel, subdivision, section/township/range and cabinet/slide/lot	For tax balances, the Pinal County Treasurer has a separate Parcel Inquiry system.
Yavapai County	Yavapai County Parcel Search	Address, parcel, owner, subdivision and parcel history	The county parcel screen displays FCV, LPV, legal class, assessment ratio, tax area code and GIS links.
Coconino County	Coconino Maps & Property Information	Property records, parcel viewer and public Assessor documents	The Assessor links current property and ownership records separately from older historical ownership-search tools.
Mohave County	Mohave County Assessor Search	Parcel and real-estate search plus GIS mapping	The county also maintains separate Treasurer tax statements and public GIS tools.
Yuma County	Yuma County Assessor	Online tax/property information and Assessor services	The Assessor’s current office is at 197 S. Main Street in Yuma.
Cochise County	Cochise County Parcel Inquiry	Parcel number, owner name and property address	The Treasurer application includes bills, payments, due amounts and parcel tax history; information is updated nightly rather than in real time.

Practical shortcut: once you find the correct parcel number in the Assessor system, keep it open in another tab. Arizona county Treasurer and Recorder systems often become much easier to use when you already know the parcel ID.

Maricopa County Property Search Guide

What an Arizona parcel record can show

Parcel or APNThe county identifier used to connect the property to assessment, mapping and tax records.

Owner displayThe person or entity associated with the Assessor’s ownership record.

Situs addressThe physical property address, which may differ from the owner’s mailing address.

Legal-description cluesSubdivision, lot, block, section/township/range or other parcel description information.

Land and improvementsAcreage, building characteristics, use codes and improvement information.

Full Cash ValueA market-related or statutorily determined value used in Arizona valuation.

Limited Property ValueThe value Arizona generally uses as the basis for property taxation.

Legal class and ratioThe property’s classification and applicable assessment ratio.

Tax area codeA code connecting the parcel to the combination of taxing jurisdictions serving it.

Sales or document linksSome counties connect the parcel to sales, recorded documents or parcel-history information.

Arizona parcel number and APN search tips

Arizona residents commonly refer to the property identifier as a parcel number or Assessor Parcel Number (APN). Formats differ by county.

Yavapai example
The county shows examples such as 123-45-678X. Its search can also accept the number without dashes.

Coconino search tip
Coconino’s legacy Assessor search instructions say parcel numbers should be entered without dashes in that particular search interface.

Pinal County
The Assessor parcel search breaks the identifier into book, map and parcel fields instead of requiring one long text entry.

Mohave County
Tax-statement guidance shows parcel formats such as 123-45-678 or 12345678.

If a parcel number fails: do not assume it is invalid. Try the format required by that county’s portal—especially removing dashes, check digits or spaces where the instructions say to do so.

Full Cash Value and Limited Property Value: the Arizona difference

Arizona uses two property values that serve different roles. This is one of the most important things to understand when reading an Assessor parcel record.

Value	What it means	How to use it
Full Cash Value (FCV)	A value determined under Arizona law; where no special statutory method applies, FCV is generally synonymous with market value.	Useful for understanding the Assessor’s market-related valuation and for checking valuation/classification concerns.
Limited Property Value (LPV)	A statutory value that cannot exceed FCV and follows Arizona’s LPV rules.	Since tax year 2015, both primary and secondary property taxes are levied using LPV rather than FCV.
Assessed Limited Value	The LPV after the applicable property-class assessment ratio is applied.	This is the assessed tax base to which the applicable tax rates are applied.

Rule A: ordinary LPV growth

When no statutory change triggers a different calculation, Arizona generally increases the prior year’s LPV by 5% and compares that amount with the current FCV. The lower amount becomes the new LPV.

Rule A LPV = the lower of prior LPV + 5% or current Full Cash Value

Rule B: changed property

A different LPV calculation can apply when a property experiences certain changes, including substantial construction, a change in use, omitted property, or a parcel split, subdivision or consolidation. Arizona calls this the Rule B process.

Why two neighbors can have similar FCVs but different LPVs: LPV is parcel-specific and can reflect the property’s prior-year limited value and whether a Rule B event occurred.

Arizona residential assessment ratios

After LPV is determined, Arizona applies an assessment ratio according to the property’s legal classification.

Typical property use	Arizona class	Assessment ratio	What that means
Primary residence	Class 3	10%	A $300,000 LPV would produce a $30,000 assessed limited value before tax rates.
Non-primary or rental residential property	Commonly Class 4	10%	The legal class differs even though many residential Class 4 categories also use a 10% ratio.
Vacant/agricultural property within applicable Class 2 rules	Class 2	15%	Classification can materially change assessed value even when LPV is unchanged.

Do not classify a parcel from appearance alone. Mixed-use, commercial, agricultural, historic and other property can have different legal classes and ratios. Use the legal class shown on the Assessor record or Notice of Value.

How an Arizona parcel value turns into property tax

The simplified path is LPV → assessment ratio → assessed limited value → applicable tax rates.

Limited Property Value × Assessment Ratio = Assessed Limited Value → Assessed Limited Value × Applicable Tax Rates = Property Tax

Simple primary-residence example

Limited Property Value: $300,000
Class 3 assessment ratio: 10%
Assessed Limited Value: $30,000
The applicable primary and secondary tax rates for that parcel are then applied to the assessed value.

Why there is no single Arizona homeowner rate: property taxes fund counties, cities or towns, schools, community colleges and special taxing districts. The exact combination depends on the parcel’s tax area.

Using Arizona county GIS parcel maps

County GIS systems are useful for understanding location, nearby parcels, subdivision context, districts and parcel shape. They are especially useful when a vacant parcel has no convenient street address.

Find the Assessor parcel first.Copy the parcel/APN exactly as the county displays it.

Open the county parcel viewer or GIS map.Use the Assessor’s map link when available because it is usually already tied to the parcel database.

Check surrounding context.Review nearby parcels, roads, subdivisions, taxing districts and available map layers.

Verify critical information elsewhere.Use deeds, plats or surveys when an exact legal description or boundary matters.

GIS is not a legal survey. Arizona county GIS sites such as Yavapai and Mohave expressly warn that parcel-map data is informational and should not replace deed or survey information for legal boundary decisions.

Assessor ownership data is not the same thing as recorded title

An Assessor record is excellent for finding the parcel and seeing the owner name carried on the assessment system. It should not be treated as a substitute for a recorded deed search when ownership, liens, easements or title history matter.

County AssessorParcel identity, values, classifications, property characteristics and assessment information.

County TreasurerProperty-tax bills, balances, payments, receipts and delinquency information.

County RecorderRecorded deeds, mortgages, releases, liens and other recorded documents.

County GISParcel-location context, map layers and spatial research.

Recent purchase? If the Assessor still shows the prior owner, search the Recorder’s recorded documents before assuming the deed has not been recorded. Assessment ownership systems and Recorder indexes do not always update at the same moment.

How to appeal an Arizona real-property value

If you disagree with the valuation or classification shown on an Arizona Notice of Value, the normal administrative starting point is a petition to the County Assessor.

Read the Notice of Value immediately.The mailing date controls the ordinary appeal window.

Confirm what you are challenging.Check whether the problem is FCV, legal classification or another valuation issue rather than simply the amount of the tax bill.

Gather substantial information.Comparable sales, factual property errors, photographs, appraisal evidence or classification documents can support the value or classification you request.

File the appropriate Arizona petition.ADOR Form 82130 is the general Petition for Review of Real Property Valuation. Form 82130R is specifically available for residential property.

File within 60 days of the real-property Notice of Value mailing date.Do not wait for the later tax bill.

Watch for the Assessor’s decision.If relief is denied in whole or part, further Board of Equalization or Tax Court deadlines can apply.

Second-level timing: Arizona’s published appeal process generally gives a real-property owner 25 days after the Assessor mails its decision to file the next administrative appeal with the appropriate Board of Equalization.

October 2026 timing note: most ordinary annual Notice of Value appeal windows for tax year 2027 have already passed because annual notices are generally mailed early in the valuation year. A Supplemental Notice of Change can create a different later deadline, so use the actual notice in front of you.

ADOR Form 82130
Residential Form 82130R
Notice of Change Form 82130NC

A valuation appeal and a factual property error are not the same process

Arizona specifically separates valuation/classification appeals from procedures used to correct factual errors affecting a property.

Problem	Best first action	Useful evidence
Wrong square footage	Ask the Assessor to review the property data.	Measurements, plans, permits or appraisal documentation.
Building shown that no longer exists	Report the factual condition.	Photos, demolition records or permits.
Wrong legal class/use	Review classification and appeal/correction options.	Occupancy, lease, use and residence documentation.
FCV appears too high	Prepare a valuation appeal if the deadline is open.	Comparable sales, appraisal and property-specific condition evidence.
Historic assessment error discovered later	Review Arizona’s Notice of Claim procedures.	Documents proving the assessment error and affected tax years.

Real Property Notice of Claim Form 82179B

Arizona senior freeze and property-tax exemptions

Senior Property Valuation Protection Option

Arizona’s Senior Property Valuation Protection Option—often called the senior freeze—can freeze the Limited Property Value of a qualifying primary residence for a renewable three-year period.

AgeAt least one qualifying owner must be 65 or older.

ResidenceThe applicant must meet Arizona’s primary-residence rules and the published application requires at least two years in the residence.

IncomeA household-income limit applies and is evaluated using the applicable statutory criteria.

ApplicationForm 82104 is filed with the County Assessor, not with a statewide parcel-search portal.

Important: the senior freeze protects qualifying valuation; it does not freeze every tax rate or guarantee that the final tax bill can never change.

Individual property-tax exemptions

Arizona also provides limited exemptions for certain qualifying widows or widowers, people with total and permanent disabilities and veterans with qualifying disabilities. Eligibility can depend on income and assessed-value limits, and applications are handled by the County Assessor.

Senior Freeze Form 82104
Arizona Property Tax Relief FAQs

Common Arizona parcel-search problems

No statewide parcel resultThat is expected. Arizona parcel searching is primarily county-based.

Address gives no resultTry fewer address elements, remove unit information or use the parcel number if known.

Owner search failsTry only the last name or business name. Trust and entity names can be stored differently from the name you normally use.

Parcel number rejectedCheck the county’s format instructions. Dashes or check digits may need to be added or removed.

Vacant land has no useful street addressUse parcel number, subdivision, section/township/range or county GIS where supported.

Old parcel numberYavapai and some other county systems provide parcel-history or split-history searches that can connect older and current numbers.

FCV rose more than 5%The 5% rule applies to ordinary LPV growth under Rule A, not to FCV market valuation.

LPV jumped unexpectedlyCheck for a Rule B event such as construction, change in use, omitted property or parcel split/consolidation.

Tax payment is not visible yetSome county Treasurer systems are not real time. Pinal and Cochise, for example, describe nightly updates.

Map boundary looks wrongDo not resolve a boundary dispute from an Assessor GIS line. Check recorded plats/deeds and a professional survey.

Which Arizona office handles each property question?

Your question	Best starting office	What it controls
What is the parcel number?	County Assessor	Parcel identification and assessment record.
What are FCV and LPV?	County Assessor	Valuation and classification.
How much tax do I currently owe?	County Treasurer	Bills, balances, payments and delinquency.
Where is the parcel?	Assessor GIS / County GIS	Mapping and spatial context.
Who owns it under the recorded deed?	County Recorder	Recorded deeds and other official documents.
How do I appeal the value?	County Assessor	First-level administrative valuation/classification petition.
Can I get a senior freeze or exemption?	County Assessor	County-administered relief and exemption applications.

Arizona Department of Revenue Property Tax contact

AgencyArizona Department of Revenue

UnitLocal Jurisdictions District — Property Tax Unit

Address1600 West Monroe Street, Phoenix, AZ 85007-2650

Phone602-255-3381

Property Tax Unit602-716-6843

For a specific parcel

Contact the County Assessor where the land is located. Arizona’s property-tax system is administered jointly by the Department of Revenue and county assessors and treasurers, but ordinary local parcel values, exemptions and most appeals are handled at county level.

Arizona Property Tax Unit

Related property research

Maricopa County property search

If your parcel is in the Phoenix metro area, use the dedicated Maricopa County guide for the Assessor, Recorder, Treasurer and GIS workflow.

Maricopa County Assessor Property Search

Assessment appeal help

If your Arizona appeal deadline is still open and you are comparing DIY filing with paid assistance, review the differences before authorizing a service.

Property Tax Assessment Appeal Companies

Arizona parcel search FAQs

1. Is there one statewide Arizona parcel search?

No. Arizona property is generally assessed and administered by the 15 county assessors and treasurers. Use the Assessor for the county where the property is located.

2. Can I search an Arizona parcel by owner name?

Many county Assessor systems support owner-name searches, but options vary. Pima, Pinal, Yavapai and other county systems provide owner or name-based searching alongside parcel or address searches.

3. What is the difference between Full Cash Value and Limited Property Value?

Full Cash Value is Arizona’s market-related or statutorily determined property value. Limited Property Value follows statutory growth rules and, since tax year 2015, is the value used as the basis for both primary and secondary property taxation.

4. Why can my Arizona FCV increase more than 5%?

The ordinary 5% limitation is part of the Rule A calculation for Limited Property Value, not a cap on Full Cash Value. FCV can change according to applicable valuation rules and market-related evidence.

5. What is the assessment ratio for an Arizona primary residence?

Arizona Class 3 primary-residence property uses a 10% assessment ratio. The ratio is applied to the property’s applicable value to calculate assessed value.

6. Where do I see the actual Arizona property-tax amount due?

Use the County Treasurer for the county where the parcel is located. The Assessor determines values and classification; the Treasurer handles property-tax bills, balances and payments.

7. Can I use an Arizona county GIS map as a legal property survey?

No. County GIS and Assessor parcel viewers are useful for research but should not replace recorded deeds, plats or a professional survey when exact legal boundaries matter.

8. How long do I have to appeal an Arizona real-property valuation?

A first-level real-property valuation or classification appeal with the County Assessor generally must be filed within 60 days of the Notice of Value mailing date. Supplemental notices and later appeal stages have different deadlines.

9. What is Arizona’s senior property valuation freeze?

The Senior Property Valuation Protection Option can freeze the Limited Property Value of a qualifying primary residence for a renewable three-year period. Age, residency and income requirements apply, and the application is filed with the County Assessor.

10. Why does an old Arizona parcel number no longer work?

A parcel may have been split, consolidated or renumbered. Check the county’s parcel-history tools where available or ask the Assessor to identify the current parcel number from the older APN or legal description.

Official Arizona and county resources

Arizona Department of Revenue — Property Tax — statewide property-tax administration, county roles, forms and relief information.
Arizona Property Tax FAQs — FCV/LPV, appeals, exemptions and relief.
Arizona Property Tax Forms — appeal, exemption, correction and valuation forms.
Form 82130 — Petition for Review of Real Property Valuation.
Form 82104 — Senior Property Valuation Protection Option.
Maricopa County Assessor.
Pima County Assessor Parcel Search.
Pinal County Assessor Parcel Search.
Yavapai County Parcel Search.
Coconino County Maps & Property Information.
Mohave County Assessor Search.

Independent information notice: CountyAuditors.org is not the Arizona Department of Revenue, a County Assessor, County Treasurer or County Recorder. Parcel values, ownership displays, appeal dates and tax balances can change. Confirm a live parcel, deadline, payment amount or legal ownership issue with the responsible government office before acting.

Khushboo Bobade

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.

Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

County tier

Your effective rate (%)

Market (appraised) value ($)

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Exemption type

Home market value ($)

County effective rate (%)

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Current annual property tax ($)

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Sale / consideration price ($)

County fee rate

Number of parcels

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Market value of farmland ($)

CAUV value (from auditor) ($)

County effective rate (%)

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Convert from

Value

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Parcel / APN / PIN

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Taxable value (from tax bill) ($)

Likely market value ($)

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Current annual tax ($)

Likely value reduction

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Filing deadline (default March 31)

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.