(Source: TheIndependent): Michael Johnson – Property owners in Navajo County should soon be receiving their 2019 Notice of Valuations.
The notices were mailed Friday, Jan. 26, to all property owners within the county’s boundaries, according to Navajo County Assessor Cammy Darris. The notices, she said, reflect the full cash and limited property values the Assessor’s Office has placed on each parcel for the September 2019 tax bill.
“The valuations on the 2019 Notice of Valuation are based on market and sales information available prior to Jan. 1, 2018,” she said.
In 2012, voters passed Proposition 117, which affected the way property taxes were to be assessed beginning in 2015 and into future years. To avoid dramatic valuation swings, Proposition 117 limits the increase of the limited property valuation to 5 percent. The LPV will be the sole value used to calculate both primary and secondary property taxes.
In previous years, the full cash and limited values were both used to calculate the tax amount. What this means to property owners, Davis said, 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 5 percent increase per year, unless there has been a change to the property.
“This does not limit the tax dollars to a 5 percent increase; the actual levy amount (tax dollars) are determined by the various jurisdictions property tax budget,” she said.
Proposition 117 did 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 setting the levy amount over the next couple of months during public meetings,” Darris said. “If individuals have concerns about this issue, the county assessor encourages attendance at these meetings.”
According to Arizona 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 said anyone who has not received his or her notice by the middle of February should contact the Assessor’s Office.
“The goal of the Navajo County Assessor’s Office is to accurately describe each parcel and value the property equitably with comparable properties,” she said. “This is our commitment to each property owner.”
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 between 8 a.m. and noon and 12:30-4:30 p.m. Tuesdays at the Navajo County Assessor’s Office in Holbrook or at the Navajo County office located at 600 N. 9th Place in Show Low.
The forms may also be found on the Assessor’s web page at navajocountyaz.gov/assessor, or may be mailed to the property owner. State law requires property owners to include substantial evidence justifying the appeal at the time of filing the appeal, which must be filed no later than 60 days after the postmark of the Notice of Valuation card. The actual deadline is shown on the Notice of Valuation.
Property owners 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 said the Assessor’s Office has a 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 added that she is available to meet with any group to give an overview of the valuation process. Contact her at 928-524-4095 or email email@example.com.