Pima County Property Assessor 2026: Search & Tax Records

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Pima County Arizona Property Record Navigator

Search Pima County Parcels, FCV, Limited Value, Taxes and Recorded Deeds

The Pima County Assessor is the starting point for parcel ownership, Full Cash Value, Limited Property Value, property class, characteristics and valuation-relief information for Tucson, Oro Valley, Marana, Sahuarita, South Tucson and unincorporated Pima County.

Taxes are handled separately by the Pima County Treasurer, while deeds, mortgages, liens and releases belong to the Recorder. This 2026 guide connects those systems and explains exactly what to verify before paying a bill, challenging a value, applying for senior protection or relying on an ownership record.

Search parcel, address or owner name
Decode FCV, LPV and assessed value
Use Treasurer data for live tax balances
Search deeds separately from Assessor data
Search Assessor Records Search Tax Records Open PimaMaps Search Recorded Documents
County Assessor Suzanne Droubie
Assessor telephone 520-724-8630
Treasurer telephone 520-724-8341
Valuation Relief 520-724-7500
Last reviewed August 7, 2026
Current as of August 7, 2026

What Pima County Property Owners Need to Know Right Now

2027 Notice of Value appeal closed Pima County mailed the 2027 Real Property Notices of Value on February 13, 2026. The regular Assessor petition deadline was April 14, 2026.
Senior Protection still open Qualified seniors can file for Senior Property Valuation Protection through September 1, 2026.
2026 tax bill is upcoming The 2026 first-half property-tax installment is due October 1, 2026. The second half is due March 1, 2027.
Prior tax cycle: The second half of 2025 real-property taxes was due March 2, 2026 and became delinquent May 1, 2026. Search the Treasurer’s current balance rather than paying the amount printed on an old bill.
Senior deadline approaching: A complete 2026 Senior Property Valuation Protection application must be submitted by September 1. The program freezes Limited Value for three-year periods when all qualifications are met; it does not freeze Full Cash Value or the total tax bill.
Correct-office router

Which Pima County Office Controls the Record You Need?

Assessor

  • Parcel and owner information
  • Full Cash Value
  • Limited Property Value
  • Property classification
  • Valuation appeals
  • Senior and exemption programs

Treasurer

  • Tax statements
  • Current amount due
  • Payment and receipts
  • Penalty and interest
  • Tax-lien information
  • Redemption balances

Recorder

  • Deeds and mortgages
  • Liens and releases
  • Recorded plats
  • Document images
  • Certified copies
  • Fraud Notify alerts

GIS / Jurisdiction

  • Parcel location
  • Aerial imagery
  • District boundaries
  • Addresses
  • Survey context
  • City versus county routing
Do not mix custodians: The Assessor values property but does not collect the tax bill. The Treasurer collects taxes but does not change FCV or LPV. The Recorder stores legal documents but does not issue a title opinion.
Internal comparison: Florida’s property-tax structure uses a Property Appraiser and Tax Collector instead of Arizona’s Assessor and Treasurer model. See the Volusia County Property Appraiser guide for that separate system.

Jump to a Pima County Property Task

Before paying or appealing

Six Fields to Match on a Pima County Property Record

Parcel code Exact identifier
Situs address Physical location
Owner Current or prior name
Property class Assessment category
Tax year Correct cycle
Tax area Correct jurisdictions
Payment safety: Never authorize payment from a partial address or owner-name match. Confirm the complete state code or parcel number and tax year.
Arizona property-card decoder

FCV, LPV and Limited Assessed Value Explained

Field What it means How to use it
Full Cash Value — FCV The Assessor’s estimate of market value for the applicable valuation year, subject to Arizona valuation rules. Use comparable sales and property characteristics when evaluating whether FCV appears excessive.
Limited Property Value — LPV A statutorily limited value used in the property-tax calculation. LPV is a key starting point for the taxable calculation and is different from FCV.
Assessment ratio A percentage determined by Arizona law according to property class. The ratio is applied to the appropriate value to create assessed value.
Limited Assessed Value The taxable assessed amount after applying the assessment ratio and qualifying relief. Tax rates of applicable jurisdictions are applied to this value.
Property class Arizona classification based on use, such as residential, commercial or agricultural. Class affects the assessment ratio and therefore the tax calculation.
Tax area / taxing jurisdictions County, city, school, fire, community college and other districts serving the parcel. Explains why similarly valued properties can have different tax bills.
Notice of Value Annual Assessor notice showing FCV, LPV and property class for the following tax year. Appeal deadlines run from the mailing date shown on the notice.
Important timing: The Notice of Value mailed during 2026 is primarily a valuation notice for Tax Year 2027, while the property-tax bill payable beginning October 2026 is the 2026 tax bill.
Value-to-bill workflow

How a Pima County Property Value Becomes a Tax Bill

Full Cash Value Market-oriented value determined by the Assessor using the applicable valuation method.
FCV is not the tax bill.
Limited Property Value Statutorily controlled value used in the taxable-value calculation.
LPV can differ substantially from FCV.
Limited Assessed Value The applicable assessment ratio and approved valuation relief determine the taxable assessed amount.
Property class matters.
Tax Bill Tax rates from the parcel’s jurisdictions are applied, and the Treasurer collects the final result.
Use the Treasurer for the live balance.
Why tax can rise when FCV falls: The tax bill depends on LPV, assessment class, exemptions and tax rates—not FCV alone. A decrease in one figure does not guarantee a lower final bill.

Before comparing your tax with a neighbor

  • Same property class
  • Same tax area
  • Similar LPV
  • Same exemption status
  • Same tax year
  • Similar special districts
  • No recent new construction
  • No ownership-triggered valuation change
Current action calendar

Pima County Property Deadlines for 2026–2027

2027 Notice mailed Real-property Notice of Value mailed February 13, 2026.
Appeal deadline Regular Assessor petition period closed.
2025 tax delinquent Second-half 2025 deadline passed.
Senior Protection 2026 filing remains open through September 1.
2026 first half First installment becomes due.
Full-year payment Deadline to pay both installments under Treasurer rules.
2026 second half Second installment due March 1, 2027.
Delinquency rule: First-half taxes generally become delinquent November 1 at 5:00 p.m.; when that date falls on a weekend or legal holiday, delinquency moves to 5:00 p.m. on the next business day.
Appeal follow-up: The Assessor states petitions for review must be answered by August 15. A State Board of Equalization filing deadline is generally 25 days from the Notice of Decision date.
Current published online fees

Pima County Property-Tax Payment Methods and Charges

eCheck Online eCheck transactions may be processed for a small flat transaction charge. $0.50 published fee
Debit or credit card Visa, MasterCard and Discover card payments are accepted online. 1.95% • $1.95 minimum
PayPal / digital wallets The Treasurer lists PayPal and other supported digital wallets among online options. 1.95% • $1.95 minimum
In person Cash, check, cashier’s check, money order and supported cards may be accepted at the Treasurer office. 240 N. Stone Ave.
Mail Use the current Treasurer mailing instructions, parcel information and payment coupon. Keep proof of postmark
Two installments Most property taxes can be paid in two halves rather than one annual payment. Oct. 1 / Mar. 1
Processor issue notice: The Treasurer currently warns that some Safari and VPN users may experience problems with the third-party payment processor. Chrome or Firefox and temporarily disabling a VPN are listed as alternatives when the payment page fails.
Fees can change: Review the amount displayed on the live checkout before authorizing any electronic payment.
Late-tax path

What Happens When Pima County Property Taxes Go Delinquent?

Delinquency date passes The unpaid installment becomes delinquent.
Interest accrues State-law interest is added to the unpaid tax balance.
Additional penalty Longer delinquency can trigger an additional statutory penalty.
Tax lien offered Delinquent real-property tax liens may be offered at the annual tax-lien sale.
Foreclosure risk later A lien purchaser may eventually acquire foreclosure rights after the statutory period.
Published delinquent interest The Treasurer describes interest at 16% per year, prorated monthly—approximately 1.333% per month.
Later penalty Taxes unpaid before January of the following year can incur an additional $5 or 5% penalty under the Treasurer’s published guidance.
Tax-lien sale is not immediate deed transfer The annual sale transfers the delinquent tax lien, not immediate ownership or possession of the property.
Three-year risk: The Treasurer explains that after three years from the tax-lien sale date, a lien purchaser may pursue foreclosure procedures that can ultimately result in loss of the property.
“I need the complete current payoff for Pima County parcel/state code __________ through __________. Please confirm every delinquent year, interest, penalty, tax-lien status and the exact amount required today.”
2027 valuation notice mailed in 2026

Pima County Property Assessment Appeals

Regular 2027 appeal window is closed: Notices were mailed February 13, 2026 and the ordinary petition deadline was April 14, 2026.

Grounds commonly relevant to an appeal

Excessive market value Comparable arm’s-length sales may show that the Assessor’s FCV is excessive.
Incorrect property facts Building size, quality, condition, land area, use or other characteristics may be wrong.
Incorrect LPV calculation Arizona law provides separate rules for calculating Limited Property Value.
Incorrect property class A parcel listed under the wrong statutory class may receive the wrong assessment ratio.
Income-producing property Income information can be relevant when the income approach is appropriate.
Supplemental or correction notice A Notice of Change, Notice of Proposed Correction or other later notice can create a different procedure and deadline.

Appeal evidence checklist

  • Notice of Value saved
  • Parcel code verified
  • FCV and LPV separated
  • Property class checked
  • Comparable sales organized
  • Property-condition photos dated
  • Incorrect facts highlighted
  • Decision mailing date saved
After an Assessor decision: The Assessor calendar states that petitions are answered by August 15 and that a State Board of Equalization appeal is generally due within 25 days of the Notice of Decision.
Official Pima County Appeals Page Review Petition, Supplemental Notice, Notice of Proposed Correction and Notice of Claim procedures.
Deadline: September 1, 2026

Pima County Senior Property Valuation Protection

The Senior Property Valuation Protection program—often called the Senior Freeze—can freeze a qualifying homeowner’s Limited Value for three-year increments. It does not freeze Full Cash Value and does not guarantee that the total property-tax bill will remain unchanged.

Age Applicant must be at least 65 by the September 1 filing deadline.
Residence history The applicant must own the property and have used it as the primary residence for the required two-year period.
Property restrictions The primary residence cannot be a rental, duplex, apartment or mixed-use property and cannot exceed 10 acres under the published rules.
Single-owner income limit The published three-year average household income limit is $47,712.
Two-or-more-owner income limit The published three-year average household income limit is $59,640.
Decision deadline Complete timely applications are scheduled for a decision by December 1, 2026.

Prepare these documents

  • Signed 2026 application
  • Arizona driver license or ID
  • 2023 federal income documents
  • 2024 federal income documents
  • 2025 federal income documents
  • Social Security statements if applicable
  • Pension and 1099 documents
  • Complete household income information
Complete means complete: The Assessor states that applications lacking required income documents or a signature by September 1 can be disqualified.
Appeal interaction: Filing a Petition for Review while enrolled in Senior Property Valuation Protection can result in removal from the program depending on the reviewing authority’s decision.
Senior Protection Instructions Review the current qualifications and application period. 2026 Senior Application Open the official application and required-document instructions.
Valuation relief

Disabled Veteran, Widow, Widower and Disabled-Person Exemptions

Pima County Valuation Relief programs can reduce Limited Assessed Value for qualifying individuals. Most annual individual exemption applications are normally filed from the first Monday in January through March 1; late applications can require a statutory waiver and additional documentation.

100% service-connected disabled veteran An approved applicant may receive a full exemption of Limited Assessed Value on one qualifying primary residence under the current Pima County program.
Less than 100% disabled veteran The published 2026 maximum exemption amount is $4,873 before applying the veteran’s qualifying disability percentage.
Widow or widower A qualifying applicant may receive up to the state-set maximum reduction of $4,873 from Limited Assessed Value for the current tax year.
Income-based requirements Several individual relief categories have household-income limits determined annually by Arizona law and Department of Revenue guidance.
Late filing Applications after the annual March 1 deadline can require a Redemption Waiver and supporting evidence.
Valuation Relief Team 520-724-7500
AsrValRelief@pima.gov
Veteran law transition: Pima County states that HB 4168 takes effect for Tax Year 2027. Veterans previously approved for the disabled-veteran exemption will receive the applicable exemption on the 2026 tax bill, and certain 2026 applicants who exceeded the income threshold are being reviewed for 2027 consideration.
Do not assume a statewide headline automatically changes your current bill: Veteran exemption rules changed during 2026. Contact the Valuation Relief Team for the status of a specific application before relying on an older eligibility summary.
Official Valuation Relief Center Open current veteran, disabled-person, widow/widower, Senior Protection and nonprofit programs.
Parcel and district map tools

Use PimaMaps and GIS Without Mistaking the Map for a Survey

PimaMaps Main Use core parcel, road, address, district and geographic layers in a modern browser.
PimaMaps Survey Use expanded mapping layers when researching survey, parcel and deeper geographic information.
Parcel Information Search Search by taxpayer name, street number, detailed address or parcel code.
Address search tip GIS recommends starting with the street number because it is often the easiest and most accurate address-search method.
Assessor Record Maps From an Assessor parcel-detail page, use the Images area to find available Assessor Record Maps and other parcel documents.
Jurisdiction check Use mapped boundaries to determine whether development records belong to Tucson, Oro Valley, Marana, Sahuarita, South Tucson or Pima County.
Open PimaMaps Choose Main, Survey or other county map applications. Parcel Information Search Search taxpayer, address and parcel-code information. Assessor Map Tips Learn how to connect GIS results to Assessor parcel images.
Boundary disclaimer: GIS address points and parcel lines provide geographic context, not a legal determination of the location of a structure, fence or ownership boundary.
Recorder workflow

How to Search Pima County Deeds, Mortgages and Liens

Open Public Records Research. Use the Pima County Recorder public search.
Search current and prior names. Try grantor, grantee, trust, estate, business and spouse names when relevant.
Use document numbers when available. A sequence number, docket and page or recording reference can greatly narrow the search.
Expand the recording-date range. Search around purchases, refinances, releases, liens, probate transfers and other likely events.
Match the legal description. Compare subdivision, lot, block and parcel references with the Assessor property.
Use clean or certified copies when required. Free portal images contain watermarks and are unofficial. Purchase the appropriate copy when a court, lender or recording requires it.

Published Recorder charges

Service Published fee Use
Record a standard document $30 flat fee General recording under current published fee schedule.
8.5 × 11 paper copy $0.25 per image Ordinary paper research copy.
11 × 17 paper copy $0.50 per image Larger document or map copy.
Digital copy $0.25 per document Clean digital document purchase.
Certified copy $1 per image Certification when formally required.
Certificate with seal $3 per certificate Added certification service.
Free fraud-monitoring tool: The Recorder’s Fraud Notify service can email you when a new document is recorded using a registered individual or business name.
Recorder disclaimer: Recording a document does not necessarily make the document legally valid. Recorder records are not a substitute for a professional title examination.
Buyer and owner decision table

Which Pima County Records Should You Check?

Situation Records to review Best next action
Buying a home Assessor parcel, tax statement, deed, legal description, tax area and GIS. Compare all identifiers before closing.
Recently purchased property Recorder deed, Assessor owner, mailing address and current tax account. Correct the mailing address promptly if notices still go to the seller.
Mortgage escrow customer Treasurer payment history and lender disbursement. Verify posting before paying separately.
Assessment seems high Notice of Value, FCV, LPV, class, characteristics and comparable sales. Use the notice-specific appeal deadline.
Senior homeowner 2026 LPV, 2027 LPV, income records and residence history. File Senior Protection by September 1 when qualified.
Disabled veteran VA disability documentation, application status and Assessor relief decision. Confirm current 2026/2027 treatment with Valuation Relief.
Investor Every parcel, property class, LPV, tax area, liens and tax history. Do not assume one address represents every account.
Boundary question Deed, plat, survey and GIS context. Use a licensed surveyor for a legal boundary determination.
Official Tucson service center

Pima County Assessor, Treasurer and Recorder Contact Details

Pima County Assessor 240 N. Stone Avenue
Tucson, AZ 85701
520-724-8630
Monday–Friday, 8:00 a.m.–5:00 p.m.
Pima County Treasurer 240 N. Stone Avenue, Lower Level
Tucson, AZ 85701
520-724-8341
Monday–Friday, 8:00 a.m.–5:00 p.m. MST
Pima County Recorder 240 N. Stone Avenue
Tucson, AZ 85701
Recording help: 520-724-4350
Monday–Friday, 8:00 a.m.–5:00 p.m.
Recorder Eastside Office 6920 E. Broadway Blvd., Suite D
Tucson, AZ 85710
Monday–Friday, 8:00 a.m.–4:30 p.m.
Closed 12:00–1:00 p.m.
Valuation Relief 520-724-7500
AsrValRelief@pima.gov
Senior, veteran, disabled-person and widow/widower programs.
Parking Public Service Center Garage
38 E. Alameda Street
Garage entrance is on Grossetta Avenue.
Arizona time: The Treasurer notes that Arizona does not observe daylight saving time, which matters when calling from another state near a payment deadline.

Pima County Property Search Problems and Fixes

Problem Practical fix Correct office
Address returns no parcel Search the street number first or use only the first portion of the street name. Assessor / GIS
Parcel code fails Try the nine-character code or the formatted version with dashes. Assessor / GIS
Owner search gives too many results Add address, subdivision, parcel or property class. Assessor
New owner is missing Confirm the deed was recorded and allow time for Assessor ownership processing. Recorder → Assessor
Tax balance is higher than old bill Review penalty, interest and unpaid prior years in the live Treasurer account. Treasurer
Payment processor fails Try Chrome or Firefox and temporarily disable a VPN as directed by the Treasurer. Treasurer
Mailing address is wrong Submit the Assessor’s address-change process; the Treasurer does not maintain owner mailing addresses. Assessor
FCV and LPV differ Treat them as separate statutory values rather than an error by default. Assessor
Need legal ownership proof Search the recorded deed and request a certified copy when required. Recorder
GIS line seems wrong Compare deed, plat and survey instead of relying only on web mapping. GIS / Recorder / Surveyor
Senior Freeze deadline approaching Submit the signed application with all 2023–2025 income documents by September 1. Assessor Valuation Relief
Veteran exemption status unclear Ask the Valuation Relief Team which 2026 or 2027 rule applies to the specific application. Assessor Valuation Relief
Appeal deadline passed Check for a later Notice of Change, correction or decision-based appeal period. Assessor
Possible fraudulent deed Review recorded documents immediately and enroll in Fraud Notify. Recorder
“I am researching Pima County parcel/state code __________ at __________. My question concerns the property value, tax balance, recorded ownership, exemption or GIS information. Please confirm which office controls the record and what documentation I should provide.”
Official live-action portals

Pima County Property Record Action Center

Use these routes only after confirming the parcel code, physical address and tax year.

Assessor Property Search Parcel, owner, address, FCV, LPV and property characteristics. Treasurer Tax Search Current bills, installments, delinquency and payment history. Property-Tax Payment eCheck, cards, digital wallets and payment instructions. PimaMaps Parcel, district and geographic mapping. GIS Parcel Search Taxpayer, address and parcel-code search. Assessment Appeals Petition, supplemental and correction procedures. Senior Protection September 1 deadline, income rules and application. Recorder Public Search Deeds, mortgages, liens, releases and recorded documents.
Exactly 10 practical answers

Pima County Property Assessor Search FAQs

1. How do I search Pima County property records?

Use the official Pima County Assessor website and search by parcel code, property address or owner name. Open the matching parcel and verify the situs address, parcel code, owner, Full Cash Value, Limited Property Value and property class.

2. What is the best identifier for a Pima County property search?

The parcel or state code is normally the strongest identifier because it connects Assessor, Treasurer and GIS records. Pima County GIS accepts both a nine-character parcel code and a formatted version containing dashes.

3. What is the difference between FCV and LPV in Pima County?

Full Cash Value is the Assessor’s market-oriented value for the applicable valuation year. Limited Property Value is a separate statutorily limited value used in the property-tax calculation. They should not be expected to match.

4. Where do I search and pay Pima County property taxes?

Use the Pima County Treasurer property inquiry. Search by state code or parcel number when possible, verify the property and tax year, review both installments and delinquent amounts, then use the Treasurer payment portal for the final transaction.

5. What are the Pima County 2026 property-tax due dates?

The 2026 first-half property-tax installment is due October 1, 2026. The second half is due March 1, 2027. The Treasurer also provides a December 31 full-payment deadline for owners paying both installments together.

6. What was the Pima County 2027 property-value appeal deadline?

The 2027 Real Property Notices of Value were mailed February 13, 2026. The regular deadline to petition the Assessor for review was April 14, 2026. A later supplemental, correction or decision notice can have a different deadline.

7. Is Pima County Senior Property Valuation Protection still open in 2026?

Yes. The 2026 filing deadline is September 1. Qualified applicants must generally be at least 65, own and occupy the qualifying primary residence for the required period and meet the current household-income limits.

8. How much does Pima County charge for online tax payment?

The Treasurer currently lists a $0.50 fee for eCheck transactions and a 1.95% convenience fee with a $1.95 minimum for most other online payment methods, including supported credit cards, debit cards and digital wallets.

9. Where do I find Pima County deeds and liens?

Use the Pima County Recorder Public Records Research portal. Online document images can be viewed or downloaded free with an unofficial watermark, while clean or certified copies can be purchased when required.

10. Is a Pima County GIS parcel map a legal survey?

No. PimaMaps and GIS parcel tools provide useful geographic context, but parcel and address layers do not replace a recorded plat, deed legal description, professional title review or boundary survey by a licensed surveyor.

Official Sources and Editorial Verification

Pima County Assessor Parcel search, FCV, LPV, 2027 Notice of Value, ownership and valuation resources. Assessor Appeals Appeal grounds, procedures, notices and decision timelines. Senior Property Valuation Protection September 1 deadline, three-year freeze rules and 2026 income limits. Valuation Relief Veteran, widow/widower, disabled-person and nonprofit exemption guidance. Pima County Treasurer Tax inquiry, due dates, delinquency, payment options and tax-lien information. Treasurer Payment Information Current payment methods and online convenience fees. PimaMaps Modern county mapping applications and parcel context. GIS Parcel Search Taxpayer, street-address and parcel-code search instructions. Pima County Recorder Public document research, deed images and purchasing instructions.
What was verified for this 2026 guide: Assessor search routes, 2027 Notice of Value mailing and appeal dates, FCV/LPV terminology, 2026 tax timing, Treasurer payment fees, delinquent-interest rules, Senior Protection eligibility and deadline, disabled-veteran updates, PimaMaps, Recorder copy fees and Fraud Notify.

CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Pima County, the Pima County Assessor, Treasurer, Recorder, Arizona Department of Revenue, State Board of Equalization, PimaMaps, payment processors or any taxing jurisdiction.

Property values, tax rates, balances, penalties, interest, payment fees, exemption rules, income limits, deadlines, office hours and portal interfaces can change. Confirm time-sensitive information with the responsible official office before paying taxes, filing an appeal, applying for relief, purchasing property or relying on a legal record.

Last reviewed: August 7, 2026.

Slug: pima-county-assessor-property-search

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County Property Search, Homestead & Tax Help Toolkit

Use this free helper to find the right county office, prepare a property search, understand appraised value, review homestead exemption steps, and organize TRIM notice or tax bill questions before using official county websites.

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Find the Correct County Office

Property Appraiser, Tax Collector, Clerk, GIS, and VAB offices do different jobs. Pick your task below.

Quick rule: Property Appraiser = value, records, parcel details, exemptions. Tax Collector = bill and payment. Clerk/Recorder = deeds and recorded documents. VAB = formal value disputes.

Official Property Search Helper

Use this when a county article tells you to search by owner, address, parcel number, folio, PCN, STRAP, or alternate key.

Search tip: If address search fails, try only the house number and main street name. Avoid typing Street, Avenue, Road, Drive, unit numbers, or punctuation unless the official portal requires it.

Homestead Exemption Readiness Check

This helps homeowners prepare before filing through the official county Property Appraiser website.

Important: This is not an eligibility decision. The official county Property Appraiser decides approval, required documents, late filing options, and exemption status.

TRIM Notice & Value Review Helper

Use this to organize your questions before calling the Property Appraiser or preparing an appeal.

Your preparation checklist

Value term Simple meaning
Market value The appraiser’s estimate of the property’s value as of the assessment date.
Assessed value The value after limits or caps may be applied.
Exemptions Approved reductions such as homestead or other exemptions.
Taxable value The value used by taxing authorities after exemptions.

Property Tax Bill Direction Helper

The Property Appraiser values property, but the Tax Collector usually handles the actual bill and payment.

Florida timing reminder: Many Florida tax bills are mailed around November and become delinquent if unpaid after March 31. Always verify exact dates, discounts, and payment fees with the official county Tax Collector.

County Office Call Script Generator

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