Maricopa County Tax Assessment Search & Records

Maricopa County, Arizona · APN · FCV · LPV · Assessed Value · Property Records

Search a Maricopa Assessment and Decode the Property Record Behind It

Maricopa County’s Assessor search is unusually flexible: you can look up real estate by APN, owner name, address, subdivision, MCR number, city, ZIP code or section-township-range. The result is more than an owner lookup—it connects the parcel to valuation, classification, deed and tax information.

Arizona also uses two values that commonly confuse homeowners: Full Cash Value (FCV) and Limited Property Value (LPV). FCV reflects market value and is appealable; LPV normally drives the taxable assessed value and can move differently from the housing market.

Arizona timing matters: the Notice of Value mailed in February 2026 is for tax year 2027. Your 2026 property-tax bill is a different record. Do not compare a 2027 valuation notice directly with a 2026 Treasurer bill and assume the County made an error.

Quick answer: search the Assessor first, then use the record that matches your task

Start at the official Maricopa County Assessor. The main search accepts an APN, owner name, street address and several other local identifiers. After you identify the correct parcel, use the Assessor record for valuation, the Treasurer for the tax bill and the Recorder for deeds or other recorded documents.

1 Locate parcel APN, owner, address or subdivision.
2 Verify identity Property address, APN and legal details.
3 Read values FCV, LPV, class and assessment ratio.
4 Route next step Tax bill, deed, claim or appeal.

Maricopa assessment facts

County office Maricopa County Assessor
Assessor Eddie Cook
Parcel ID APN — Assessor Parcel Number
FCV Market-value measure
LPV Normally used for property taxes
Residential ratio 10% for common residential classes
2027 NOV mailed February 20, 2026
Appeal deadline April 21, 2026 — passed
Assessor phone 602-506-3406
Office 301 W. Jefferson St., Phoenix

Choose the Maricopa County record you actually need

The same property can appear in Assessor, Treasurer and Recorder systems for completely different reasons.

Office router

Assessor, Treasurer and Recorder records answer different property questions

A
ASSESSOR APN
FCV / LPV
Property characteristics
$
TREASURER Tax bill
Payments
Delinquency
R
RECORDER Deeds
Liens
Recorded documents
M
PARCEL VIEWER Map location
Parcel context
Subdivision
Where to go for common Maricopa County property-record tasks
What you need
Office
Use it for
Do not confuse it with
Owner / APN / property characteristics
Assessor
Parcel and assessment record
Official proof of title
Full Cash Value or Limited Property Value
Assessor
Annual valuation record
Actual current tax balance
Property-tax bill or payment status
Treasurer
Tax account and amount due
Market-value appeal
Deed, lien, plat or recorded document
Recorder
Recorded Document Search
Assessor ownership display as title research
Exact legal boundary
Recorded plat / professional survey
Legal boundary evidence
Online parcel map alone
Local parcel terminology

The APN is the best identifier to carry between Maricopa property systems

Maricopa County calls the parcel identifier the APN — Assessor Parcel Number. The number progressively identifies the Assessor book, map and specific parcel. A letter can appear after the parcel number when a split is involved.

Book The first three digits identify the Assessor book covering a larger geographic area.
Map The next two digits identify the Assessor map within that book.
Parcel / split The final digits identify the parcel, sometimes followed by a letter after a split.
Old APN no longer works? The County notes that a parcel may have gone through a split or combine. In that situation, contact Assessor Ownership/Mapping and request parcel-history assistance rather than assuming the property record disappeared.
Record decoder

What to inspect after you open the Maricopa parcel record

Property-record fields that matter before you use the assessment
Record item
What it tells you
What to verify
APN
The County parcel identifier.
Keep it with your tax and deed research.
Property address
Situs/location address.
Do not confuse it with the owner’s mailing address.
Owner information
Ownership information reflected in the Assessor system.
Recent deeds can take time to flow into the Assessor display.
Legal class
Statutory property-use classification.
Owner-occupied, rental, vacant, commercial or another applicable class.
Assessment ratio
Percentage used to convert taxable value to assessed value.
Common residential classes generally use 10%.
Full Cash Value
The Assessor’s market-value estimate.
Correct valuation year.
Limited Property Value
Value generally used to calculate Arizona real-property taxes.
Do not assume it should move exactly with FCV.
Deed number
Link/reference to the currently associated recorded deed.
Use the Recorder when you need the actual recorded document.
MCR / subdivision
Subdivision/plat information tied to the parcel.
Useful for plat-map and neighborhood record research.
Arizona valuation system

FCV and LPV answer two different questions

FCV
MARKET VALUE
LPV
TAX VALUE

Full Cash Value can fall while LPV still rises

Full Cash Value (FCV) is the Assessor’s estimate of market value for the tax year shown on the Notice of Value. FCV is the value normally challenged in a valuation appeal.

Limited Property Value (LPV) is generally the value used to calculate primary and secondary property taxes. Proposition 117 limits ordinary Rule A LPV growth, so LPV can follow a different path from the real-estate market.

Maricopa value terms in plain English
Term
Main purpose
Can it change differently?
Appeal point
Full Cash Value (FCV)
Approximate market value for assessment purposes.
Yes. It can move with market conditions and appraisal factors.
This is the appealable value on the valuation notice.
Limited Property Value (LPV)
Usually forms the taxable value base for real property.
Yes. Rule A and Rule B can make it move differently from FCV.
LPV itself is not the normal appealable market value.
Assessment ratio
Statutory percentage based on legal class.
Depends on property classification and state law.
Incorrect classification can require correction.
Assessed value
LPV × applicable assessment ratio for most real property.
Moves when LPV or legal class changes.
Used by the Treasurer in tax calculations.
Typical residential example: if a home’s LPV is $300,000 and its applicable residential assessment ratio is 10%, its assessed LPV is $30,000. Tax rates are then applied per $100 of assessed value.
Current September 2026 context

Do not mix the 2026 tax bill with the 2027 Notice of Value

Arizona values real property one year ahead. The Assessor mailed the 2027 Notice of Valuation on February 20, 2026. That notice is not the 2026 Treasurer tax bill.

1
Feb. 20, 2026 2027 real-property Notices of Valuation mailed.
2
Apr. 21, 2026 Deadline for the ordinary 2027 Petition for Review of Real Property Valuation.
3
Aug. 15, 2026 Deadline for Assessor decisions on those administrative appeals.
4
Oct. 15, 2026 State Board of Equalization decision deadline.
5
Dec. 15, 2026 General deadline for a 2027 valuation court appeal, subject to applicable procedural rules.
Ordinary Assessor-level appeal is already closed for the 2027 Notice. As of September 2026, an owner who filed on time may still be in the State Board of Equalization or court-stage timeline. A separate Notice of Claim may apply when the problem is a qualifying factual or legal-class error.

What changed in the 2027 notices?

Single-family FCV −1.9% Median Full Cash Value declined for single-family residential property in the County’s 2027 notice analysis.
Condominium FCV −3.5% Median Full Cash Value also declined for condominiums.
Commercial FCV +4.1% Commercial property showed a median FCV increase in the County’s analysis.
Countywide FCV > $1.14 trillion Total Full Cash Value of real property for tax year 2027 exceeded $1.14 trillion.
Countywide median movement does not determine one parcel’s correct value. Use the parcel’s own physical facts, legal class and relevant market evidence.
Limited Property Value

Rule A and Rule B explain many “Why did my LPV change?” questions

Rule A — most unchanged properties

Rule A generally limits LPV growth to 5% per year, and LPV cannot be higher than FCV.

This is why the taxable value can rise modestly even when FCV is flat or declining.

Rule B — significant property changes

Rule B applies when a qualifying significant change causes the property to be brought into line with comparable properties rather than simply continuing the ordinary Rule A limit.

A Rule B result can be higher or lower than the property’s previous LPV depending on the property and comparison percentage.

One easy mistake: seeing FCV fall and assuming LPV must fall too. Arizona’s FCV and LPV follow different statutory rules, so that conclusion is not reliable.
Residential value math

Calculate a residential assessed value from the parcel record

Maricopa LPV-to-tax calculator

Enter the FCV and LPV shown on the parcel record plus the combined tax rate shown for the property. The tool uses a 10% residential assessment ratio for this illustration.

Use the parcel’s actual legal class and tax rate for an official comparison. Mixed-use and non-residential property can use different ratios.

Residential assessed LPV $35,000
LPV as % of FCV 70.0%
Illustrative tax $4,200

Formula: LPV × 10% = residential assessed value. Assessed value ÷ 100 × entered tax rate = illustrative tax.

Recent purchase

A recorded deed can appear before the Assessor owner name changes

The Assessor receives a large volume of documents from the Recorder. For an ordinary house on a subdivision lot, the County says a recorded ownership change can take roughly 4–8 weeks to display on the Assessor website.

Just closed on a house? Search by address or APN first. Do not assume the parcel is wrong simply because the previous owner is still displayed.
Need proof of the recorded transfer? Use the Recorder’s document search and review the actual deed rather than waiting for the Assessor display.
APN changed after a split or combine? Request parcel-history help from Assessor Ownership/Mapping.
Mailing address is wrong? Mailing-address changes for property notices are handled through the Assessor rather than the Recorder.
Recorded property documents

Use the Recorder when “property records” means deeds, liens, plats or CC&Rs

The Assessor can help identify the parcel and may show the current deed number, but recorded legal documents belong to the Maricopa County Recorder’s Office.

Identify the parcel first Search the Assessor by address or APN and confirm the property. Note the owner name, subdivision and deed number if shown.
Open the Recorder’s Search for Documents Use the Recorder website and choose the document-search service.
Search the indexed name For an individual deed, use last name and first name. If a trust or business holds title, search the trust or business name.
Narrow the date range when possible A known purchase or recording period reduces irrelevant results.
View the unofficial document online The Recorder allows online viewing of available document images.
Order an official or certified copy only when needed Current Recorder guidance lists official copies at $1 per page and certified copies at $1 per page plus $3 per document for certification.
Recorded-document search is not a title guarantee. The Recorder specifically cautions that searching its website does not prove that a property is free and clear of liens. Use appropriate title research when legal title status matters.
New in 2026

Maricopa County now provides large Assessor datasets as free downloads

In March 2026, the Assessor announced that detailed bulk property datasets that previously required formal requests or purchases were being made available for free through its Data Downloads page.

Secured Master Owner, property address, legal description, legal class, valuations and other parcel information.
Residential Master Residential component details such as livable square footage, construction year and building type.
Sales records Sales affidavit datasets and other property-sale information.
Spatial files Book boundaries, parcel points and other downloadable mapping data.
After opening the page: choose the dataset that matches the question, check the file/update date, download the available archive and filter the correct date or tax-year field. The County warns that large files may require software designed for large CSV, text, database or GIS datasets.
If the information you need is already listed on Data Downloads, the County says no public-record request form is required. A formal request is for records not already available through those downloadable files.
Appeal vs correction

In September 2026, a valuation appeal and a Notice of Claim are not the same filing

Choose the correct Maricopa valuation procedure
Procedure
Use it when
Current 2026 timing
Real Property Appeal
You disagree with the 2027 FCV or legal classification shown on the Notice of Value.
Ordinary Assessor deadline was April 21, 2026 and has passed.
State Board of Equalization
Further administrative review after an eligible Assessor appeal.
2026 decision deadline is October 15.
Tax Court / Small Claims
Court-level valuation appeal when eligible.
General 2027 Notice of Value court deadline is December 15, 2026; decision-based deadlines can also apply.
Notice of Claim
Qualifying factual error or legal-classification error.
Can address calendar year 2026 and up to three preceding tax years; file Jan. 1–Dec. 31.
Notice of Claim response time: the Assessor says it has 60 days after receiving a claim to consent to or dispute the claimed error.
Do not file a Notice of Claim just because you think market value is too high. The County describes the claim process as a remedy for qualifying factual errors or legal-class errors. A disagreement with FCV belongs in the valuation-appeal process and its deadlines.
Senior Value Protection

The Arizona “Senior Freeze” freezes LPV, not the property-tax bill

Maricopa County’s Senior Value Protection Program can freeze the Limited Property Value of an eligible primary residence for three years. Tax rates can still change, so the program does not freeze the final dollar amount of property taxes.

2026 deadline passed The annual application deadline was September 1. Late applications are processed for a subsequent tax year under the County’s current rules.
Three-year protection period Approved applicants must renew every three years.
2027 applications The County says 2027 applications will be available after January 1, 2027.
Treasurer tax records

Use the Treasurer when you need the tax amount, payment history or delinquency status

The Assessor does not compute or collect the property-tax bill. The Assessor supplies assessed values; the Treasurer bills, collects and distributes the resulting property taxes.

First half Arizona real-property taxes are generally due October 1 and become delinquent after November 1, subject to statutory weekend/holiday rules.
Second half The second installment is generally due March 1 and becomes delinquent after May 1.
Tax questions Maricopa County Treasurer customer service: 602-506-8511.

Before paying or relying on a tax balance

Use the APN from the Assessor record Confirm that the Treasurer account belongs to the same parcel.
Confirm the tax year A 2027 Notice of Value is not the same thing as the 2026 tax account.
Review assessed tax, paid amount and total due The Treasurer’s parcel record—not an estimate—is the source for the live amount due.
Check prior parcel numbers when necessary Property involved in a split or combine can have historical tax activity tied to an earlier APN.
Official Assessor office

Maricopa County Assessor contact and downtown Phoenix office

Property assessment assistance

Office Maricopa County Assessor’s Office
Assessor Eddie Cook
Address
301 W. Jefferson St., Phoenix, AZ 85003
Phone 602-506-3406
Hours Monday–Friday, 8 a.m.–5 p.m.
Official site mcassessor.maricopa.gov
10 Maricopa-specific answers

Maricopa County tax assessment search and records FAQs

1. How do I search a Maricopa County property assessment?

Use the official Maricopa County Assessor website. You can search by APN, owner name, property address, subdivision, MCR number, city, ZIP code or section-township-range. Open the parcel result and verify the APN before relying on its valuation.

2. Can I search Maricopa County property records by owner name?

Yes. The Assessor allows owner-name searching and advises entering the owner’s name in full without abbreviating the first name. For deeds, liens or other recorded documents, use the County Recorder’s document search instead.

3. What does APN mean in Maricopa County?

APN means Assessor Parcel Number. It is the County’s parcel identifier and is the most useful number to keep when moving between assessment, map and tax records.

4. What is the difference between FCV and LPV in Maricopa County?

Full Cash Value is the Assessor’s estimate of market value and is the normal appealable valuation. Limited Property Value is generally the value used to calculate real-property taxes and follows Arizona’s Rule A or Rule B limitations.

5. Can my Maricopa FCV decrease while my LPV increases?

Yes. FCV follows market valuation while LPV follows separate statutory rules. Under Rule A, LPV can generally increase by up to 5% per year as long as it does not exceed FCV.

6. What assessment ratio is used for a typical Maricopa County home?

Common residential legal classes use a 10% assessment ratio. For example, a $300,000 LPV produces a $30,000 assessed LPV. Mixed-use or differently classified property can use a different ratio.

7. Why does my February 2026 valuation notice say tax year 2027?

Arizona establishes real-property values one year ahead. Maricopa County mailed the 2027 Notice of Valuation on February 20, 2026, so it should not be confused with the 2026 Treasurer tax bill.

8. Can I still appeal my 2027 Maricopa County valuation in September 2026?

The ordinary Assessor-level deadline was April 21, 2026. Owners who filed timely appeals may still have State Board or court rights. The general court deadline is December 15, 2026, while decision-based deadlines can also apply.

9. What if the Maricopa Assessor record contains a factual error?

A Notice of Claim may be available for a qualifying factual or legal-classification error affecting calendar year 2026 and up to three prior years. The County accepts claims during the calendar year and has 60 days to respond.

10. How long does a new deed take to appear in Maricopa County Assessor records?

The County says an ordinary house purchase on a subdivision lot can take roughly four to eight weeks after recording before the ownership change appears on the Assessor website. Use the Recorder’s document search when you need the recorded deed sooner.

Official sources used for this page

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

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:

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.

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