The assessor’s office will have limited staff the week of May 12-16 due to training. The Show Low office will be closed on May 13th.
Navajo County Assessor
Notice of Valuation
Mailing Date: Between Jan. 1st and Mar. 1st Each Year
All property must be valued at full cash value. Your property also has a limited
value that cannot exceed the full cash value. The limited assessed value is the
basis for computing primary taxes for the maintenance and operation of school districts,
cities, community college districts, counties, and the state. The assessed value
derived from the full cash value is the basis for computing secondary taxes for
bonds, budget overrides, and special districts such as fire, flood control, and
other limited purpose districts. The assessed value divided by 100, times the tax
rate (set in August of each year), determines property taxes billed in October.
The legal class is based on your use of the property.
|
Legal Class |
Assessment Ratio |
Use of Property |
|
1 |
25% |
Commercial and/or industrial |
|
2 |
16% |
Vacant land, and all property not included in other legal classes |
|
3 |
10% |
Owner-occupied property used for residential purposes including that which is rented
for not more than 3 of the preceding 12 months and property rented to a family member |
|
4 |
10% |
Leased or rented property used for residential purposes |
If two or more legal class definitions apply to a single property, a combined assessment
ratio will be printed on the front of this notice, and an "M" (mixed use) will appear
in the class column. The legal description on the face of this notice may be incomplete
due to space limitation. Please notify your assessor of any address changes.
APPEAL INSTRUCTIONS
If you feel that your property has been improperly valued or erroneously listed,
you may petition the assessor for review within 60 days of the NOTICE DATE on the
front of the card. A "Petition For Review of Valuation" can be obtained from the
assessor's office
Completed petitions for review must be filled with the Assessor's office by the
APPEAL DEADLINE DATE printed on the front of the notice.
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