The 2018 Notice of Valuations were mailed January 27, 2017 to all property owners, according to Navajo County Assessor Cammy Darris. The notices reflect the full cash and limited property values the Assessor’s Office has placed on each parcel for the September 2018 Tax Bill. The valuations on the 2018 Notice of Valuation are based on market and sales information available prior to January 1, 2017.
In 2012, voters passed Proposition 117, which affects the way property taxes will be assessed beginning 2015 and in future years. In an effort to avoid dramatic valuation swings, Proposition 117 will limit the increase of the Limited Property Valuation (LPV) to 5%. The Limited Valuation will be the sole value used to calculate both primary and secondary property taxes. In previous years, the Full Cash Value and Limited Values were both used to calculate the tax amount. What this means to property owners, is that no matter how high the Full Cash Value (market value) of a property increases as a result of changes to market conditions, the LPV will be limited to a five percent increase per year, unless there has been a change to the property or escaped property was discovered. This does not limit the tax dollars to a 5% increase, the actual levy amount (tax dollars) are determined by the various jurisdictions property tax budget.
Prop 117 does not change the statutory formulas used for calculating the tax amount collected by taxing jurisdictions. The total amount a taxing jurisdiction collects in property tax is called the “levy amount.” The levy amount can be increased or decreased by the jurisdiction’s governing board by adjusting the tax rate, which is the rate assessed against the value to arrive at the actual tax dollars. The taxing jurisdiction’s governing board will be sets the levy amount yearly at public budget meetings. If individuals have concerns about this issue, the County Assessor encourages attendance of these meetings.
By State statute, the County Assessor mails the valuation notices to the last known address. (Property owners are responsible for notifying the Assessor’s Office of any changes in their mailing address.) Darris encourages anyone who has not received his or her notice by the middle of February to contact the Assessor’s Office.
Darris said, “The goal of the Navajo County Assessor’s Office is to accurately describe each parcel and value the property equitably with comparable properties. This is our commitment to each property owner.”
She encourages property owners to assist in keeping their property accurately described on the Assessor’s roll. When property owners have a valuation concern, they are invited to contact the Assessor’s office. The Notice of Valuation indicates the 2017 and 2018 valuations for comparison purposes. If property owners feel there is an error in the 2018 valuation, they may appeal it through the Assessor’s Office, at no cost. A property owner may appeal the full cash value or the classification of their property, but are not allowed to appeal the tax amount. The Petitions for Review of Valuation (appeal forms) are available to pick up in person at the Navajo County Assessor’s Office in Holbrook or at the Navajo County office located at 550 N. 9th Place in Show Low on Tuesdays, from 8:00 a.m. to noon and 12:30 to 4:00 p.m. The forms may also be found on the Assessor’s web page at navajocountyaz.gov/assessor, or may be mailed to the property owner.
Statutes require the property owner to include substantial evidence justifying the appeal at the time of filing the Petition for Review. Petitions for Review must be filed no later than sixty (60) days after the postmark of the Notice of Valuation card. (The actual deadline is shown on the Notice of Valuation).
A property owner may request a meeting with the Assessor’s staff, through the appeal form, to discuss the valuation or classification issues. If the Assessor grants the request of the owner, no further appeal is allowed.
Darris reminds that the Assessor’s Office has a public workstation available during office hours for the convenience of property owners, to assist them in their research. She also welcomes property owners to call the Assessor’s Office at (928) 524-4086, or visit, for further information or to discuss individual properties.
Darris is available to meet with any group to give an overview of the valuation process. She may be reached at (928) 524-4095 or email@example.com.