Search the Parcel, Decode the Value, Follow the Tax Trail
Search Maricopa County property assessments by Assessor Parcel Number, owner name or street address, then read the record correctly: Full Cash Value is the market-oriented value, Limited Property Value is usually the taxable value base, and the legal class determines the assessment ratio.
This guide goes beyond a basic lookup. It shows the exact search syntax, why Arizona sends a 2027 valuation notice during 2026, what a 10% residential assessment ratio actually means, how Rule A and Rule B change LPV, when 2026 taxes become due, and whether you need the Assessor, Treasurer, Recorder, State Board of Equalization or Tax Court next.
Quick answer: start with the Maricopa County Assessor
Use the official Assessor search when you need an APN, owner listing, property characteristics, legal class, Full Cash Value or Limited Property Value. Search with one reliable identifier, open the correct parcel, verify the APN plus physical address, and then use the Treasurer only when you need the actual tax bill, balance, payment or receipt.
Maricopa assessment facts worth knowing
On the Assessor homepage, enter your search directly into the parcel/address search. If you need exact syntax before searching, use the official search-help page explained below.
Choose the assessment question you need to solve
Use the task that matches what is confusing on your parcel, notice or tax bill.
Assessor, Treasurer and Recorder answer different questions
FCV / LPV
Class
Relief
Balance
Payment
Receipt
Lien
Plat
Recorded docs
Hearing
Review
Decision
Appeal
Tax year
Deadline
Your question |
Start here |
What it controls |
Important limit |
|---|---|---|---|
What is my APN or owner record? |
Assessor |
Parcel identity, owner display, property facts. |
Owner display is not a title opinion. |
Why did my value change? |
Assessor |
FCV, LPV, Rule A/B, legal class. |
The Assessor does not set every tax rate. |
How much tax do I owe? |
Treasurer |
Tax statement, current balance, payment and receipt. |
Assessor values are not the final amount due. |
Where is my deed? |
Recorder |
Recorded deed, lien, plat and document images. |
A public document search is not a title guarantee. |
Is FCV too high? |
Assessor appeal |
Administrative valuation review for the noticed year. |
The normal 2027 Assessor appeal deadline has passed. |
Square footage or class is wrong |
Notice of Claim |
Certain factual or legal-class errors. |
It is not a substitute for a missed market-value appeal. |
Search Maricopa property by APN, owner or address
- Copy the APN from a notice, tax bill or prior parcel record.
- Enter it with dashes or without separators.
- An alpha split suffix can also be included.
- Open the matching parcel.
- Verify the property address before using its value.
- Use the owner’s full name.
- Do not abbreviate the first name.
- Try trust or entity name when title is not individual.
- Compare every possible result.
- Verify APN + location before relying on it.
- Use street number + direction + street name.
- Use directions such as N, S, E, W, NE, NW, SE or SW.
- Street types should be abbreviated.
- City, state and ZIP may be omitted.
- If it fails, remove the street type first.
Open the full parcel record and save these fields
Property not found? Change the format before assuming the record is missing
FCV, LPV and assessed value are not interchangeable
Field |
What it means |
What changes it |
What to do if it looks wrong |
|---|---|---|---|
Full Cash Value (FCV) |
The Assessor’s market-oriented value unless another statutory valuation method applies. |
Market data, property characteristics and applicable valuation rules. |
Review comparable sales and appeal within the noticed-year deadline. |
Limited Property Value (LPV) |
The value normally used as the basis for primary and secondary property-tax calculations. |
Rule A or a statutory Rule B event. |
Check the calculation and triggering property changes; LPV itself is not ordinarily appealed as market value. |
Legal Class |
Arizona property-use classification. |
Primary residence, rental, commercial, agricultural or other use. |
Use legal-class correction or Notice of Claim when appropriate. |
Assessment Ratio |
Statutory percentage assigned to the property’s class. |
Property class and tax year. |
Confirm legal class before questioning the ratio. |
Assessed LPV |
LPV multiplied by the applicable assessment ratio. |
LPV and classification. |
Check both inputs before disputing the Treasurer’s calculation. |
Tax Area / jurisdictions |
Combination of county, city, school and special taxing jurisdictions. |
Boundary and taxing-district changes. |
Compare the parcel’s tax-area information with the Treasurer statement. |
For a typical primary residence, 10% is applied to LPV—not to your tax bill
Residential example
If a Class 3 primary residence has a Limited Property Value of $400,000, applying the 10% assessment ratio creates an assessed LPV of $40,000.
The Treasurer then applies the parcel’s applicable tax rates to assessed value. The homeowner does not simply owe 10% of $400,000.
Common 2026 Arizona assessment ratios
Typical use |
Common class |
2026 ratio |
Important note |
|---|---|---|---|
Primary residence |
Class 3 |
10% |
Includes qualifying primary-residence subclasses. |
Rental / non-primary residential |
Class 4 |
10% |
Rental registration and legal class still matter even though the ratio may also be 10%. |
Agricultural / certain vacant land |
Class 2 |
15% |
Classification and special valuation rules can be important. |
Most commercial / industrial |
Class 1 |
15.5% |
Arizona law reduces Class 1 to 15% beginning in tax year 2027. |
Rule A and Rule B explain many surprising LPV changes
Most properties use Rule A. LPV generally increases by 5% from the prior year’s LPV, but it cannot exceed the current FCV.
LPV is recalculated using the relationship between LPV and FCV for comparable property when a qualifying statutory trigger applies.
Events that can trigger Rule B
Countywide median FCV movement is mixed—not one universal increase
The Assessor reported different median Full Cash Value movements for 2027 notices. These countywide medians are useful context, but they do not prove that a specific parcel is correctly valued.
Published median 2027 FCV change: +2.7%.
The Assessor reported more than $1.14 trillion in total FCV for tax year 2027.
The regular real-property appeal is closed, but several 2026 deadlines still matter
Real-property Notice of Valuation.
Ordinary Assessor real-property appeal deadline has passed.
Senior Freeze deadline and key late-exemption waiver date.
Date |
Who it matters to |
Action |
|---|---|---|
September 1, 2026 |
Eligible seniors |
File Senior Valuation Protection for the current year. |
September 1, 2026 |
Certain personal-exemption applicants who missed the regular deadline |
A late filing may require an approved Exemption Deadline Waiver. |
September 14, 2026 |
Business personal property owners |
Published 2026 BPP valuation appeal deadline. |
October 15, 2026 |
Applicable State Board of Equalization appeals |
Published decision deadline in the real-property calendar. |
December 15, 2026 |
Eligible judicial valuation cases |
Published deadline to file the 2027 valuation issue with Tax Court under the cited route. |
December 31, 2026 |
Owners finding certain factual/classification errors |
Notice of Claim can be filed during the calendar year for qualifying current/prior-year errors. |
2026 first-half property tax is due October 1
2026 first installment due date.
Because November 1, 2026 is Sunday, the statutory next-business-day rule applies.
Second installment for tax year 2026.
Arizona law treats the first half as delinquent after November 1, subject to the next-business-day rule when the date falls on a weekend or legal holiday.
Ordinarily after May 1, 2027; weekend/holiday rules can move the effective cutoff to the next business day.
Arizona’s general property-tax guidance requires the full amount in one installment when total property tax is $100 or less.
From Assessor parcel to Treasurer payment
Treasurer parcel-search quirk
Choose the process based on what is actually wrong
Use when you disagree with FCV or classification on the noticed valuation year. For the 2027 real-property Notice mailed February 20, the normal Assessor deadline was April 21, 2026.
Use for qualifying factual or legal-classification errors affecting the current year or up to three preceding tax years under the county’s published process.
Examples that fit different routes
Problem |
Likely route |
Evidence to prepare |
|---|---|---|
FCV does not reflect market value |
Timely valuation appeal |
Comparable sales, appraisal, condition evidence. |
Home listed as 3,000 sq ft but is actually 2,000 |
Potential Notice of Claim |
Measurements, plans, permits, photographs. |
Primary residence shown as rental |
Legal-class correction / Notice of Claim depending situation |
Driver license, voter registration, vehicle registration, utility evidence. |
Tax bill is high but value facts are correct |
Review Treasurer tax-rate/jurisdiction breakdown |
Tax statement and parcel tax-area details. |
LPV rose after a split or major construction |
Review Rule B calculation and underlying property facts |
Split records, permits, construction details and prior values. |
Build an evidence packet before contacting Appeals
September 1, 2026 is a critical relief deadline
Senior Valuation Protection — “Senior Freeze”
At least one household member must be age 65 or older.
The program requires qualifying primary-residence and residency conditions.
$47,712 maximum for one owner or $59,640 for two or more owners, averaged over the prior three years.
September 1, 2026. Approved participation lasts three years before renewal.
2026 Personal Exemptions
Program |
2026 value effect |
Income / deadline note |
|---|---|---|
Widowed / Totally Disabled |
Up to $4,873 reduction from assessed LPV when qualified. |
Income and residency rules apply. |
Veteran disability based on percentage |
Exemption amount is adjusted by qualifying disability percentage and ownership share. |
Use the current 2026 requirements; 2027 veteran rules are changing. |
100% service-connected veteran |
Current county program provides a primary-residence exemption when all applicable 2026 conditions are met. |
Arizona has announced major rule changes beginning tax year 2027. |
Late 2026 filing |
May still be possible with required waiver. |
Published late-waiver window runs through September 1. |
Primary residence and rental classification can affect the record even when both use 10%
A Class 3 primary residence and a Class 4 rental/non-primary residence can both use a 10% assessment ratio, but legal classification still matters for statutory treatment, owner-occupancy records and certain value calculations.
Check whether the Assessor record reflects owner occupancy and the correct Class 3 subclass.
Arizona law requires residential rental registration. Maricopa’s Assessor customer portal is used to register rental property and correct applicable legal class.
Documents Maricopa may use for residence verification
Use the deed number from the Assessor to jump into Recorder research
Recorder search shortcuts
Search input |
What it does |
Useful when |
|---|---|---|
Recorded document number |
Direct document-number lookup. |
You copied the deed number from Assessor or another record. |
Last name + first name |
Name-index search. |
You know owner or party names. |
Business / trust name |
Searches entity-indexed documents. |
Property is held in LLC, trust, HOA or corporate name. |
“Exact phrase” |
Recorder full-text research can limit to the exact phrase. |
A broad two-year full-text search returns too many results. |
Book + page |
Searches older docket/book-page references or mapped records. |
You have historical recording or map references. |
Recorder records can be viewed online when an image is available.
The Recorder currently lists $1 per page, plus an additional $3 per document for certification when a certified copy is requested.
Why the tax bill can rise even when FCV falls
Maricopa County assessment, tax and deed contacts
Office |
Use it for |
Contact |
Office |
|---|---|---|---|
Maricopa County Assessor |
APN, owner record, FCV, LPV, legal class, appeals, exemptions and valuation relief. |
301 W Jefferson St., Phoenix, AZ 85003 · Monday–Friday, 8 a.m.–5 p.m. |
|
Maricopa County Treasurer |
Tax bill, amount due, payment, delinquency, receipt and tax history. |
301 W Jefferson St., Suite 100, Phoenix, AZ 85003 |
|
Maricopa County Recorder |
Deeds, liens, plats, recorded documents and official/certified copies. |
301 W Jefferson St., 2nd Floor, Suite 200 · Monday–Friday, 8 a.m.–5 p.m. |
|
Assessor Appeals help |
Valuation appeal questions and supporting-document guidance. |
Use Assessor Appeals page / customer inquiry |
Confirm the valuation year and deadline before submitting. |
Need a different county or a different office type?
Arizona does not use an Ohio-style county auditor for ordinary parcel valuation. Use our national directory when you need to identify the correct Assessor, Treasurer, Recorder, Auditor or equivalent office in another county or state.
Open the County Auditor DirectoryTerms you will see on a Maricopa property record
Term |
Meaning |
Why it matters |
|---|---|---|
APN |
Assessor Parcel Number. |
Best identifier when moving between Assessor, Treasurer and Recorder research. |
Full Cash Value |
Market-oriented value or applicable statutory value. |
This is the value owners commonly evaluate in a valuation appeal. |
Limited Property Value |
Statutory taxable value normally used for property-tax calculations. |
LPV can move differently from FCV. |
Rule A |
Standard LPV method, generally allowing up to 5% annual growth without exceeding FCV. |
Explains why LPV can rise even when market value falls. |
Rule B |
LPV recalculation method triggered by qualifying statutory property changes. |
Can materially change LPV after construction, split or similar events. |
Legal Class |
Arizona statutory classification based on property use. |
Determines the applicable assessment ratio. |
Assessment Ratio |
Percentage applied to LPV to calculate assessed LPV. |
A typical Class 3 primary residence uses 10%. |
Notice of Value |
Assessor notice showing future tax-year valuation information. |
It is not the property-tax bill and has its own appeal deadline. |
Notice of Claim |
Statutory correction process for certain factual and legal-classification errors. |
Can address qualifying errors in current and certain prior tax years. |
MCR |
Map/record reference associated with parcel or subdivision information. |
Useful when connecting Assessor information with recorded plats. |
Maricopa tax assessment FAQs
How do I search a Maricopa County property assessment?
Use the official Maricopa County Assessor search. Search by APN, full owner name or formatted street address, open the matching parcel, and verify the APN plus physical location before using its FCV, LPV, legal class or property details.
Can I search Maricopa property by owner name?
Yes. The Assessor’s search guidance says to enter the owner’s name in full and not abbreviate the first name. If a property is held by a trust or business, also try the legal entity name.
What APN format does the Maricopa Assessor accept?
The Assessor accepts common APN formats with or without separators, including an alpha split suffix. Examples published by the county include formats such as 111-11-111-A, 11111111 and 11111111A.
What is the difference between FCV and LPV?
Full Cash Value is the Assessor’s market-oriented value unless another statutory method applies. Limited Property Value is the statutory value normally used in calculating property tax. LPV cannot exceed FCV.
What is the 2026 assessment ratio for a Maricopa primary residence?
A typical Class 3 primary residence uses a 10% assessment ratio. The ratio is applied to Limited Property Value to calculate assessed LPV; it is not a 10% property-tax rate.
When are 2026 Maricopa County property taxes due?
The first half of 2026 property tax is due October 1, 2026 and is delinquent after November 1, subject to Arizona’s next-business-day rule when that date falls on a weekend or legal holiday. The second half is due March 1, 2027 and ordinarily becomes delinquent after May 1.
Why did I receive a 2027 Notice of Value in 2026?
Arizona establishes real-property values in advance. Maricopa County mailed the 2027 Notice of Valuation on February 20, 2026, so always compare records using the tax or valuation year printed on the document.
Can I still appeal my 2027 Maricopa property value?
The regular County Assessor real-property appeal deadline for the 2027 notice was April 21, 2026 and that ordinary filing window has passed. A qualifying factual or legal-classification error may use the separate Notice of Claim process; judicial or later appeal rights depend on the specific procedural history and deadlines.
What is the 2026 Maricopa Senior Freeze deadline?
The Senior Valuation Protection application deadline is September 1, 2026. The program freezes qualifying Limited Property Value for three years, not the final property-tax bill, and applicants must meet age, residence and income requirements.
What is the difference between the Maricopa Assessor, Treasurer and Recorder?
The Assessor maintains parcels, property facts, FCV, LPV, classification and valuation-relief programs. The Treasurer handles tax bills, payments, balances and receipts. The Recorder maintains deeds, liens, plats and other recorded documents.

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.
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.
Annual Tax Bill Estimator
OHIOApplies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.
Homestead Reduction Calculator
DTE 105A2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.
Owner-Occupancy & Non-Business Credits
DTE 105CEvery 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.
Conveyance Fee Calculator
ORC 322When 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.
CAUV Agricultural Savings
DTE 109Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).
Mill Rate Converter
Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.
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.
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.
BOR Appeal Savings
DTE 1A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.
BOR Deadline Countdown
MAR 31Ohio'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.
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.