Maricopa County Property and Tax Records Navigator
Search Maricopa County Assessor Parcels, Values, Maps and Tax Records
Maricopa County property information is divided among three offices. The Assessor identifies parcels, maintains ownership and property characteristics, calculates Full Cash Value and Limited Property Value, assigns legal classifications and administers valuation-relief programs. The Treasurer bills and collects property taxes, while the Recorder preserves deeds, liens, plats and other recorded documents.
This guide shows how to search by Assessor Parcel Number, owner, address, subdivision, MCR number, mobile-home VIN or business account; how to interpret Arizona property-value fields; how to find tax bills and payments; and what to do when ownership, classification, square footage or prior-year information appears incorrect.
Search APN, owner, address, subdivision or MCR
Decode FCV, LPV, legal class and assessed value
Connect Assessor, Treasurer and Recorder records
Handle appeals, claims, exemptions and tax bills
PARCEL → VALUE → CLASS → TAX
MARICOPA PARCEL RECORD
Assessor Parcel Number
Match
Full Cash Value
Review
Limited Property Value
Decode
Deed / MCR / Tax
Connect
PARCEL AND TAX RECORD VERIFIED
County Assessor
Eddie Cook
Editorial verification
August 5, 2026
Current 2026 action position
Maricopa County Assessor and Tax Record Status for August 2026
The normal real-property appeal period has closed. The Assessor mailed 2027 Notices of Valuation on February 20, 2026, and the ordinary real-property appeal deadline was April 21, 2026. Current or prior-year factual and legal-classification errors may still qualify for a Notice of Claim, but that process is not a substitute for a missed market-value appeal.
Real-property appeal filed
The Assessor’s published calendar lists August 15, 2026, as the deadline for Assessor decisions on 2027 valuation appeal requests.
Senior or exemption applicant
September 1, 2026, is an important deadline for Senior Valuation Protection and for a late personal-exemption filing accompanied by an approved deadline waiver.
Business personal property
The Assessor’s 2026 appeal information states that notices are scheduled for August 14, 2026, with a September 14, 2026, appeal deadline.
Tax-year versus valuation-year warning: Arizona’s notice system can be confusing. A notice mailed during 2026 may establish values for tax year 2027. Always match the valuation year printed on the notice before filing an appeal or comparing records.
Start with the correct office
Assessor, Treasurer and Recorder Handle Different Maricopa County Records
County Assessor
- Assessor Parcel Number and parcel search
- Owner and mailing information
- Full Cash Value and Limited Property Value
- Property characteristics and legal class
- Residential, business and mobile-home records
- Appeals, claims and valuation-relief programs
County Treasurer
- Property-tax statements and balances
- Current and delinquent taxes
- First-half and second-half payments
- Payment history and detailed statements
- Tax-lien information
- Property-tax refunds after approved corrections
County Recorder
- Deeds and deeds of trust
- Liens, releases and judgments
- Subdivision plats and maps
- Recorded document numbers
- Unofficial and certified copies
- Notice of Trustee Sale records
Do not send tax payments to the Assessor: The Assessor does not calculate, mail or collect property-tax bills and does not have access to payment information. Property-tax billing and payment questions belong to the Treasurer.
County terminology changes by state: Arizona uses an Assessor for parcel valuation and a Treasurer for tax billing and collection. Texas commonly separates an appraisal district from the Tax Assessor-Collector. Compare the systems in this existing
Bexar County Tax Assessor-Collector records guide.
Choose the Maricopa County Property Task You Need to Complete
Find an Assessor Parcel Number
Search the Assessor by street address or owner and identify the APN shown with the correct parcel.
Review property value or classification
Compare Full Cash Value, Limited Property Value, legal class, assessment ratio and property characteristics.
Find or pay a property-tax bill
Take the verified APN to the Treasurer’s parcel search and review the tax year, installment and amount due.
Correct a factual property error
Use the Assessor’s inquiry, appeal or Notice of Claim route according to the affected year and type of error.
Find a deed, lien or plat
Use the Recorder’s document search by document number, name, date, document code, book and page, or full-text search.
Apply for valuation relief
Review Senior Valuation Protection, widow, disability and veteran exemption requirements before the applicable deadline.
Official parcel-search workflow
How to Search Maricopa County Assessor Property Records
Choose the strongest identifier available.
An exact Assessor Parcel Number is normally the fastest route. Otherwise use owner, address, subdivision, MCR number, city, ZIP code, Section-Township-Range or a supported personal-property identifier.
Enter one clear search concept.
Begin with the APN, complete owner name or simplified property address rather than mixing several unrelated details.
Open each plausible result.
One owner may have several parcels, rentals, vacant lots, commercial properties, mobile homes or personal-property accounts.
Match parcel identity fields.
Verify the APN, owner, situs address, mailing address, legal description, subdivision and property type.
Review property and valuation information.
Check Full Cash Value, Limited Property Value, legal class, assessed value, land and improvement data.
Connect the related records.
Use the deed number for Recorder research, MCR link for plat information and APN for Treasurer tax records.
Save a dated record.
Print or save the parcel page before appealing, purchasing, refinancing, filing an exemption or correcting information.
Fastest search order: exact APN → standardized address → full owner name → subdivision or MCR.
Maricopa County Assessor Search Field Decoder
Assessor Parcel Number
Enter the parcel number with or without punctuation. The Assessor’s help page says several formats work.
111-11-111-A
Owner name
Enter the owner’s complete name and do not abbreviate the first name in the main Assessor search.
Smith John
Property address
Use number, direction, street name and abbreviated street type. Remove the street type if the exact format fails.
123 E Main ST
MCR or subdivision
Search the MCR number or subdivision name to find related parcels and recorded plat information.
MCR 123-45
Section, Township, Range
Include all three elements when performing a targeted STR search.
Sec 12 T1N R2E
City or ZIP code
Use a city or ZIP search to identify parcels within a broader geographic area.
Phoenix 85003
Business property
Search by business name, address, account or roll number, multiple number or lease number.
Account / Roll
Mobile home
Search by owner, address, account number or vehicle identification number.
VIN / Account
Address-format tip: Use E, N, W, S, NE, NW, SE or SW for direction and abbreviations such as ST, AVE, PL or LN for street type. City, state and ZIP can usually be omitted.
Six Fields to Match Before Using a Maricopa County Parcel Record
APN
Match every number and split suffix.
Owner
Review current and ownership date.
Situs address
Confirm the physical parcel location.
Legal description
Check lot, block, subdivision or metes and bounds.
Property type
Confirm residential, rental, commercial, land or personal property.
Valuation year
Match the year printed on the notice.
Do not rely on owner name alone: Property can remain searchable under a prior owner while a deed transfer is being processed, and one owner can have multiple parcels with similar addresses.
GIS and parcel-map workflow
How to Use the Maricopa County Assessor Parcel Viewer
Select the Search By tool.
Click the magnifying-glass control on the map to open the search window.
Choose what you know.
Select APN, owner name, address, subdivision, Section-Township-Range or another supported search type.
Open the correct result.
Compare the property and mailing addresses before zooming to the parcel.
Review parcel boundaries and nearby context.
Examine roads, adjoining parcels, subdivisions and available map layers.
Use the map as a research aid—not a survey.
Parcel-viewer boundaries and dimensions are informational and should not replace a professional boundary survey.
Find adjoining parcels
Select neighboring polygons and compare APNs, ownership and addresses.
Identify subdivision context
Use subdivision and MCR references to connect the parcel with the recorded plat.
Check lot size carefully
Compare Assessor information with the plat, deed and survey before relying on dimensions.
Full Cash Value, Limited Property Value and Assessed Value Explained
Full Cash Value
The Assessor’s estimate of market value unless a statutory valuation method applies.
This is the value normally challenged in a market-value appeal.
Limited Property Value
A statutorily limited taxable value that cannot exceed Full Cash Value.
LPV is used to calculate primary and secondary property taxes.
Assessment ratio
A percentage associated with the property’s legal classification.
Different property classes can use different ratios.
Assessed value
Limited Property Value multiplied by the applicable assessment ratio.
Tax rates are applied through the statutory tax calculation.
| Record field |
What it means |
What to verify |
| Full Cash Value |
Market-value estimate or value produced through a statutory method. |
Comparable sales, condition, characteristics and valuation year. |
| Limited Property Value |
Taxable value limited under Arizona law and Proposition 117 rules. |
Prior LPV, additions, omissions, splits, changes and statutory calculations. |
| Legal class |
Classification based on property use and statutory category. |
Owner occupancy, rental use, commercial use or other classification facts. |
| Assessment ratio |
Percentage applied according to legal classification. |
Correct classification and applicable year. |
| Assessed value |
Value used in the property-tax calculation after applying the ratio. |
LPV, class and ratio before questioning the Treasurer’s bill. |
| Tax area code |
Combination of taxing jurisdictions associated with the parcel. |
City, school district, county and special-district boundaries. |
LPV is not normally appealable as a market value: The Assessor explains that Limited Property Value is established by statute and cannot exceed Full Cash Value. Market-value concerns should focus on the appealable value and supporting evidence.
Why Maricopa County Legal Classification Matters
Legal classification reflects how property is used under Arizona law. An incorrect classification can affect the assessment ratio, valuation treatment and tax calculation even when the physical property data appears correct.
Owner-occupied residence
Confirm that the Assessor record reflects qualifying primary-residence use when applicable.
Rental residence
A property occupied by tenants may be classified differently from an owner-occupied residence.
Commercial or business use
Review whether the land, improvements and business personal property are categorized correctly.
Vacant or agricultural land
Land classification can depend on use, qualification and statutory criteria rather than location alone.
Residential Legal Class Change: When an owner-occupied property is incorrectly shown as rental or another legal class, use the Assessor’s Residential Legal Class Change route and submit acceptable occupancy evidence.
Common occupancy evidence
- Arizona driver license showing the property address
- Voter registration showing the owner and address
- Name and address section of a federal or state tax return
- Vehicle registration showing the same owner and address
- Gas, water or electric utility bill
- Supporting documentation for the applicable year
Treasurer—not Assessor
How to Search Maricopa County Property Tax Records
Verify the parcel through the Assessor first.
Copy the exact APN and confirm the owner, situs address and property type.
Search by APN or another supported field.
Treasurer search tools can support parcel or account number, owner, business, situs address and other property identifiers.
Open the correct tax account.
Match the APN, owner, property address and tax year before reviewing payment information.
Review the detailed statement.
Check first-half, second-half, full-year, paid, unpaid and delinquent amounts.
Review taxing jurisdictions.
The Treasurer bills for county, city, school, state and special taxing jurisdictions—not only Maricopa County government.
Save payment proof.
Keep the confirmation, receipt, bank record and updated Treasurer account page.
Missed first-half date: The Treasurer’s parcel information explains that an owner who misses the first-half payment date may pay the full-year amount by December 31 without incurring interest. Review the live tax account and current statement before relying on this option.
Current tax statement
Review the full-year amount and each available installment.
Payment history
Compare posted payments with escrow, bank or saved confirmation records.
Delinquent tax
Obtain the live balance because payments are applied to accrued interest before the remaining amount is applied to tax.
Maricopa County Property-Tax and Valuation Calendar
Value notices
The Assessor mailed 2027 real-property Notices of Valuation on February 20, 2026.
Real-property appeal
Deadline for the 2027 Petition for Review of Real Property Valuation.
Assessor decision
Published deadline for Assessor decisions on real-property appeal requests.
Valuation relief
Senior Value Protection and qualifying late exemption-waiver deadline.
SBOE decision
Published deadline for State Board of Equalization appeal decisions.
Tax Court
Published property-owner deadline for a 2027 Notice of Valuation Tax Court filing.
Tax payment dates are separate: Arizona valuation appeals and Treasurer tax installments follow different calendars. Read the date printed on the Assessor notice and the date printed on the Treasurer statement.
First-half property tax
The first half is generally due October 1 and becomes delinquent after the applicable November deadline printed on the statement.
Second-half property tax
The second half is generally due March 1 and becomes delinquent after the applicable May deadline printed on the statement.
2027 valuation appeal cycle
How the Maricopa County Real-Property Appeal Process Works
Read notice
Confirm tax year, FCV and legal class.
Find evidence
Gather sales, appraisal or classification proof.
File petition
Submit Form 82130R by the stated deadline.
Read decision
Compare the Assessor response with your evidence.
Continue if eligible
Review SBOE or court options and deadlines.
2026 filing status: The ordinary appeal deadline for the 2027 real-property Notice of Valuation was April 21, 2026, and online appeals are closed for that appeal season.
Value disagreement
Use comparable sales, recent appraisals, condition evidence and corrected property data.
Classification disagreement
Provide legal-use, occupancy, rental or other classification evidence.
Submission method
The Assessor states that real-property appeals can be submitted by mail or in person when the online filing season is closed. Email is not accepted for real-property appeals.
Evidence checklist
- Notice of Valuation for the correct tax year
- Saved Assessor parcel record
- Comparable sales with adjustment notes
- Recent independent appraisal when available
- Photographs of condition or damage
- Repair estimates tied to valuation concerns
- Correct square-footage or characteristic records
- Occupancy or legal-classification proof
“I am reviewing APN __________ for valuation year __________. The notice shows Full Cash Value __________ and legal class __________. Please confirm the correct appeal route, the filing deadline and the evidence required for the issue I am disputing.”
Factual or classification errors
When to Use a Maricopa County Taxpayer Notice of Claim
A Notice of Claim is a statutory correction process for a qualifying factual error or legal-classification error. For 2026, a claim may address the current year and the three preceding years—2026, 2025, 2024 and 2023—when supported by evidence.
Square footage is incorrect
Compare the Assessor record with plans, permits, appraisal records or reliable measurements.
Property characteristics are wrong
Document incorrect bedrooms, bathrooms, construction, improvement condition or other factual data.
Legal class is wrong
Submit occupancy or use evidence showing the correct statutory classification.
Prior-year error
Include documentation dating back to the earliest year included in the claim.
Market opinion only
A Notice of Claim is not a substitute for a missed ordinary market-value appeal.
Processing period
The Assessor may consent to or dispute the claimed error within 60 days after receiving the Notice of Claim.
Identify the exact factual or classification error.
Point to the specific field and affected year rather than stating only that the tax is too high.
Gather year-specific proof.
Include records supporting every year requested.
Complete the correct Notice of Claim form.
Use the Assessor’s forms library or the applicable Arizona Department of Revenue form.
Submit and retain proof.
Keep the completed form, attachments and delivery confirmation.
Track the written response.
Review whether the Assessor consents to or disputes the error.
Check any resulting tax adjustment.
Contact the Treasurer regarding a refund or corrected tax after the Assessor completes an approved change.
Do not use a claim as a generic late appeal: The error must fall within the statutory factual-error or legal-classification process.
Open Official Notice of Claim Guidance
Review eligible years, evidence, forms and the Assessor’s response period.
Assessor Valuation Relief Programs
Senior Protection, Widow, Disability and Veteran Exemptions
Senior Valuation Protection
Freezes the qualifying primary residence’s Limited Property Value for three years. It does not freeze the total property-tax bill.
Widowed exemption
Can reduce qualifying assessed Limited Property Value when residency, income and other statutory requirements are met.
Total disability exemption
Requires the application, Arizona residency, income documentation and disability certification.
Veteran disability exemption
The 2026 amount and application depend on disability percentage, ownership and qualifying documentation.
100% service-connected veteran
The Assessor describes a primary-residence exemption for an approved qualifying applicant.
Qualifying surviving spouse
Review the prior veteran exemption, death certificate, residency and current statutory requirements.
2026 Senior Valuation Protection requirements
Age and residence
At least one owner must be age 65 or older and the property must be the qualifying primary residence. Proof of two years of residency is required.
Application period
File between January 1 and September 1 of the current tax year. Renewal is required every three years.
One-owner income limit
Published 2026 guidance lists a three-year average income limit of $47,712 for one owner.
Multiple-owner income limit
Published 2026 guidance lists a three-year average income limit of $59,640 for two or more owners.
Senior Freeze meaning: The program freezes Limited Property Value for the qualifying period. It does not freeze tax rates, special assessments or the final property-tax amount.
2026 personal-exemption deadlines and limits
| Item |
Published 2026 detail |
| Regular application deadline |
February 28, 2026 |
| Late filing with approved waiver |
March 1 through September 1, 2026 |
| Personal-exemption amount |
Up to $4,873 applied according to program, ownership and disability rules |
| Household with no child under 18 |
Published income limit: $39,865 |
| Household with qualifying child |
Published income limit: $47,826 |
Income rules differ by program: Senior Valuation Protection includes Social Security and veteran disability payments when calculating income. The 2026 personal-exemption guidance excludes Social Security, military pension and veteran disability payments from its stated household-income calculation.
Recorded property documents
How to Search Maricopa County Deeds, Liens, Plats and Trustee Notices
Use a recorded document number when available.
Enter the complete number and suffix for the most precise search.
Use docket or book and page for older documents.
Enter both fields when the instrument was recorded under that system.
Search by individual or business name.
Enter the last and first name, trust, business, HOA or subdivision name.
Add document code and date range.
Narrow results to deeds, deeds of trust, liens, releases, plat maps or Notice of Trustee Sale documents.
Open the document image.
Select the colored Pages box to view an unofficial copy online.
Purchase an official or certified copy when needed.
Edit the purchase options before checkout and choose email download, physical mail or certification.
RECORDED
PROPERTY
DOCUMENT
DEED
LIEN
PLAT / MCR
TRUSTEE SALE
| Recorder service |
Published fee or access |
How to use it |
| Online unofficial document |
View through document search |
Select the colored Pages box after locating the correct instrument. |
| Official copy |
$1 per page |
Choose Buying/Purchasing Options and edit delivery selections. |
| Certified copy |
$1 per page plus $3 per document |
Select the certification option when formal proof is required. |
| Full-text research |
Online research tool |
Search recent documents by name, address or legal description. |
Find the current deed
On the Assessor parcel page, locate the deed number under Owner Information, then search that number with the Recorder.
Find a plat map
Select the MCR number from the Assessor parcel record or search the subdivision name with the Plat Maps document code.
Find CC&Rs
Search by HOA or subdivision name in the Recorder’s Business Name section.
Title-search warning: Searching the Recorder’s database is not a guarantee that property is free and clear of liens. Use a title company or qualified attorney when a complete title determination is required.
Mobile Homes and Business Personal Property Records
Unaffixed mobile homes
Search the Assessor by owner, address, account number or VIN. Mobile-home valuation, ownership, tax clearance and relocation issues follow personal-property procedures.
Affixed manufactured homes
Review the real-property parcel, recorded Affidavit of Affixture and ownership documents before assuming the home is still taxed as personal property.
Business personal property
Search by business name, account or roll number, address, multiple number or lease number.
Improvements on possessory rights
IPR records can involve privately owned improvements located on government or other qualifying land.
Mobile-home 2026 schedule: The Assessor published June 12, 2026, as the notice-mailing date, July 13 as the appeal deadline, August 3 as the Assessor decision deadline and September 3 as the Treasurer tax-bill date for unaffixed mobile homes.
Business-property 2026 schedule: The Assessor’s appeal page states that business personal-property and IPR notices are scheduled for August 14, 2026, with a September 14, 2026, appeal deadline.
Maricopa County Property Search Problems and Practical Fixes
| Problem |
Practical fix |
Correct office |
| APN returns no parcel |
Remove punctuation, verify the split suffix and search by owner or address. |
Assessor |
| Address returns no result |
Use standard direction and street abbreviations, then remove city, ZIP or street type. |
Assessor |
| Owner search is too broad |
Use the complete first and last name, then compare addresses and APNs. |
Assessor |
| Property sold but owner is old |
Confirm the deed was recorded, note the document number and allow processing time before submitting an ownership inquiry. |
Recorder, then Assessor |
| Tax bill cannot be found |
Verify the APN through the Assessor and search the Treasurer using the exact parcel number. |
Treasurer |
| Tax payment is missing |
Compare the confirmation, bank record and Treasurer payment history before paying again. |
Treasurer |
| Square footage is wrong |
Gather plans, permits, appraisal records or measurements and review the appeal or Notice of Claim route. |
Assessor |
| Primary home shown as rental |
Submit the Residential Legal Class Change request with matching occupancy evidence. |
Assessor |
| Appeal deadline passed |
Determine whether the issue is a qualifying factual or classification error rather than a market-value disagreement. |
Assessor |
| Deed or lien is missing |
Search party names, business names, document codes, dates and recorded document number. |
Recorder |
| Need a plat map |
Open the Assessor parcel, select the MCR number or search the subdivision with the Plat Maps document code. |
Assessor and Recorder |
| Need a property-tax refund |
Complete the Assessor correction process first, then contact the Treasurer regarding the resulting tax adjustment. |
Assessor, then Treasurer |
“I am researching Maricopa County APN __________ for valuation or tax year __________. The Assessor record shows __________, but my deed, notice, appraisal or tax statement shows __________. Please confirm which office and form should be used for this issue.”
Official links open in a new tab
Final Maricopa County Property Record Action Center
Use these official routes after identifying the correct parcel, valuation year, tax year and responsible office.
Title-specific answers
Maricopa County Property Assessor Search and Tax Records FAQs
1. How do I search Maricopa County Assessor property records?
Open the official Maricopa County Assessor website and search by Assessor Parcel Number, owner name, property address, subdivision, MCR number, city, ZIP code or Section-Township-Range. Open the matching result and verify the APN, owner, situs address, legal description and property type.
2. Can I search a Maricopa County property without the parcel number?
Yes. Search by the complete owner name or a standardized street address. You can also search by subdivision, MCR number, city, ZIP code or Section-Township-Range. Once the parcel appears, save the APN for tax and document research.
3. What is an APN in Maricopa County?
APN means Assessor Parcel Number. It is the primary identifier used to connect a parcel with Assessor values, maps and Treasurer tax records. The Assessor accepts parcel numbers with or without punctuation and may include a split suffix.
4. What is the difference between Full Cash Value and Limited Property Value?
Full Cash Value generally represents the Assessor’s market-value estimate unless a statutory valuation method applies. Limited Property Value is a statutorily limited taxable value that cannot exceed Full Cash Value and is used in calculating primary and secondary property taxes.
5. Does the Maricopa County Assessor collect property taxes?
No. The Assessor identifies and values property, maintains parcel records, assigns legal classifications and administers valuation-relief programs. The Maricopa County Treasurer sends property-tax bills, accepts payments and maintains tax-payment information.
6. What was the 2026 deadline to appeal a Maricopa County real-property value?
The Assessor mailed 2027 real-property Notices of Valuation on February 20, 2026, and published April 21, 2026, as the deadline to file a Petition for Review of Real Property Valuation for that cycle.
7. Can I correct a Maricopa County property error after the appeal deadline?
A qualifying factual error or legal-classification error may be addressed through a Taxpayer Notice of Claim for the current year and three preceding years. A Notice of Claim is not a general replacement for a missed market-value appeal.
8. What is Maricopa County Senior Valuation Protection?
Senior Valuation Protection, often called the Senior Freeze, freezes the qualifying primary residence’s Limited Property Value for three years when age, residency, income and application requirements are met. It does not freeze the total property-tax bill, and renewal is required every three years.
9. How do I find a Maricopa County deed, lien or plat map?
Use the Recorder’s Document Search by document number, book and page, individual or business name, document code and date range. The current deed number and MCR link may also appear on the Assessor parcel page and can be used to locate the deed or plat.
10. How much does a Maricopa County recorded document copy cost?
The Recorder publishes a fee of $1 per page for an official recorded-document copy. A certified copy is $1 per page plus an additional $3 per document for certification. Review the current purchase screen before ordering.
Official Sources and Editorial Verification
Maricopa County Assessor
Parcel search, values, property data, forms and valuation programs.
Assessor Appeal Guidance
Real property, mobile home, business property and IPR deadlines.
Valuation Relief
Personal exemptions, income limits, evidence and deadline waivers.
Maricopa County Treasurer
Tax statements, balances, installments and payment records.
Recorded Document Search
Deeds, liens, releases, plats and trustee-sale notices.
Recorder FAQs
Deed, plat, CC&R, lien and certified-copy instructions.
What was reviewed: Assessor parcel-search formats, Parcel Viewer instructions, Full Cash Value and Limited Property Value, 2026 appeal dates, Notice of Claim rules, Senior Valuation Protection, personal exemptions, mobile-home and business-property timelines, Treasurer tax search and Recorder copy procedures.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with the Maricopa County Assessor, Treasurer, Recorder, State Board of Equalization, Arizona Department of Revenue or any county vendor or taxing jurisdiction.
Ownership, parcel characteristics, classifications, values, income limits, exemption amounts, deadlines, office hours, officials, fees, forms and portal interfaces can change. Confirm time-sensitive information with the responsible official office before filing, paying, purchasing property, transferring title or taking legal action.
Last reviewed: August 5, 2026.
Slug: maricopa-county-assessor-property-search