Pinal County Arizona Property Assessment & Tax Guide
Search Pinal County Parcels, Assessed Values, Tax Bills and Recorded Property Data
The Pinal County Assessor maintains ownership, classification, valuation and parcel records for locally assessed real estate across Florence, Casa Grande, Maricopa, Apache Junction, San Tan Valley and the county’s other communities. The Treasurer uses those assessment records to bill taxes for more than 140 local taxing authorities, while the Recorder maintains deeds and other recorded instruments.
This 2026 guide shows how to search by owner, property address, parcel number, subdivision, section-township-range or cabinet/slide/lot; understand Full Cash Value versus Limited Property Value; check the current 2027 valuation-appeal status; use the still-open 2026 Senior Freeze window; find 2026 tax bills when they are issued in September; and verify deeds, liens and legal descriptions before relying on an Assessor map.
Search owner, address, parcel or subdivision
Decode FCV, LPV, class and Tax Area Code
Track 2026 tax bills and payment deadlines
Use appeal, exemption and Recorder routes correctly
PARCEL → FCV → LPV → TAX AREA → BILL
PINAL PROPERTY RADAR
Parcel match
Found
Full Cash Value
FCV
Limited Property Value
LPV
Tax / deed route
Verify
PINAL COUNTY RECORD ROUTE VERIFIED
County Assessor
Douglas Wolf
Treasurer
Michael P. McCord
Residential ratio
10%
Last verified
August 7, 2026
Current August 2026 position
2027 Value Appeals Are Mostly Closed, but the 2026 Senior Freeze Window Is Still Open
Pinal County mailed 2027 Notices of Value on February 27, 2026. The standard Assessor-level deadline to appeal those 2027 values was April 18, 2026, so that ordinary initial filing period has passed. Applicants who already filed are in the decision/next-stage portion of the process.
2027 Notice of Value
Mailed February 27, 2026.
Regular 2027 Assessor appeal
April 18, 2026 deadline has passed.
Assessor decisions
Administrative appeal decisions are due no later than August 15 under the county appeal process.
2026 Senior Freeze
Application period runs March 1 through September 1, 2026.
2026 tax rates
Local taxing authorities and the Board of Supervisors complete levy/rate work during August.
2026 tax bills
Treasurer guidance says current-year bills are mailed in September after rates are set.
Arizona works one year ahead on valuation. The value notice mailed in early 2026 is the 2027 valuation notice. The tax bill that will arrive in September 2026 uses the 2026 tax roll.
Pinal County office routing
Which Office Handles Value, Taxes, Appeals and Deeds?
County Assessor
- Full Cash Value
- Limited Property Value
- Legal classification
- Ownership records
- Mailing address
- Parcel search
- Manufactured housing
- Senior Freeze and exemptions
Treasurer
- Tax bills
- Amount due
- Payment history
- Tax receipts
- Payment coupons
- Delinquent interest
- Tax lien certificates
- Tax lien sale
Board of Equalization
- Second administrative review
- Appeals after partial/complete Assessor denial
- 25-day next-stage filing period
- Assessment/classification review
County Recorder
- Deeds
- Deeds of trust
- Recorded liens
- Easements
- Plats
- Recorded-document images
- Certified copies
- Recording notifications
Wrong-office prevention: The Treasurer cannot reduce the Assessor’s FCV. The Assessor cannot confirm whether a tax payment posted today. The Recorder cannot tell you what deed to prepare or give a legal title opinion.
Southwest comparison: Arizona’s FCV/LPV system differs sharply from California’s Prop 13 model. See the related
Los Angeles Property Assessor guide for a useful cross-state comparison.
Choose Your Pinal County Property Task
Find a parcel
Search by owner, property address, parcel number, subdivision or legal-map reference.
Check property value
Compare Full Cash Value, Limited Property Value and legal classification.
Find a tax bill
Use Treasurer Parcel Inquiry after matching the exact parcel.
Challenge an assessment
Determine whether the normal appeal deadline, Board appeal or a specific error-correction route applies.
Apply for Senior Freeze
Eligible owners still have until September 1, 2026.
Find deed or lien
Search Recorder documents and obtain the full instrument rather than relying on Assessor shorthand.
Official Assessor Parcel Search
How to Search Pinal County Assessor Property Records
Use Owner Name when the taxpayer is known.
Enter the last name followed by the first name, or enter the business/ownership name shown in county records.
Use Property Address for a house or building.
Enter the street number, direction where applicable, street name and suffix.
Use Parcel Number for the cleanest match.
The Assessor separates the parcel identifier into Book, Map and Parcel components.
Try Subdivision Name when researching a development.
This can help when a new subdivision has similar street names or incomplete mailing information.
Use Section / Township / Range for rural acreage.
This is especially useful for unaddressed or large desert/agricultural parcels.
Use Cabinet / Slide / Lot when plat references are known.
These recorded-map references can narrow a subdivision parcel search.
Open the matching parcel and verify location.
Match owner, situs/address, parcel number and legal-description context.
Review valuation and legal class.
Check FCV, LPV, class and Tax Area Code before estimating taxes.
Save the parcel number.
The Treasurer, Recorder and tax-rate research become much easier once the exact parcel identifier is confirmed.
Map alternative: Pinal County also publishes an
Assessor Parcel Viewer through its GIS map tools when a visual map search is more useful than a form search.
Pinal County Parcel Search Fields Explained
Owner Name
Best when the current or recent owner is known. Try surname first when a full name does not match.
Property Address
Use the situs property location rather than an owner’s mailing address.
Parcel Number
Split the identifier into the Book, Map and Parcel fields exactly as the county expects.
Subdivision Name
Useful for platted residential communities and large development searches.
Section / Township / Range
Useful for rural parcels, acreage and legal-description research.
Cabinet / Slide / Lot
Useful when a recorded plat or deed already provides these references.
No result? Remove unnecessary street-direction or suffix detail, try the owner surname, search the map viewer, or use the parcel number from an older tax bill or deed.
Pinal County Assessor Record Field Decoder
| Field |
Meaning |
What to verify |
| Parcel Number |
Primary county identifier for the assessed parcel. |
Use the same parcel when moving between Assessor, Treasurer and Recorder research. |
| Owner |
Ownership information maintained by the Assessor. |
A newly recorded deed can take time to flow into every county system. |
| Property / Situs Address |
Location assigned to the parcel. |
Do not confuse it with mailing address. |
| Full Cash Value |
Arizona’s market-value-oriented valuation figure. |
This is the value normally challenged in the valuation appeal. |
| Limited Property Value |
Statutory limited value used in the property-tax calculation. |
LPV can rise while FCV falls because the two values follow different rules. |
| Legal Class |
Arizona property classification based on use. |
Primary residence, rental/non-primary and commercial classifications can matter. |
| Assessment Ratio |
Percentage applied to the applicable value to determine assessed valuation. |
Classes 3 and 4 residential property use a 10% ratio. |
| Tax Area Code |
Four-digit code identifying the taxing jurisdictions attached to the parcel. |
Use it to understand which school, city, fire and special-district rates apply. |
| Legal Description |
Condensed parcel-description information used for assessment. |
Use the recorded deed for the complete legal description needed in a legal transaction. |
| Parcel Map |
Assessment/GIS representation of parcel location. |
It is not a substitute for a boundary survey. |
One of the most important Arizona tax concepts
Full Cash Value vs Limited Property Value in Pinal County
Market data
Assessor analyzes local real-estate sales and property characteristics.
Full Cash Value
FCV reflects the Assessor’s market-value estimate under Arizona law.
Limited Property Value
LPV follows a statutory formula designed to limit sharp annual taxable-value increases.
Assessment ratio
The applicable property-class ratio is applied to the taxable value.
Tax rates
The parcel’s taxing jurisdictions apply their rates to produce the final bill.
Typical LPV rule: Pinal County explains that LPV generally can increase by no more than 5% annually and cannot exceed FCV, unless statutory circumstances create a different calculation.
Appeal trap: Arizona’s ordinary valuation appeal challenges Full Cash Value or legal classification, not the formula-generated LPV itself.
Why an appeal may not lower tax immediately: If your LPV remains below the FCV you believe is correct, reducing FCV may not immediately reduce the taxable LPV used on the bill.
Pinal County Tax Area Codes Explain Why Nearby Homes Can Have Different Tax Rates
Pinal County does not have one universal combined property-tax rate. The Treasurer explains that each parcel receives a four-digit Tax Area Code identifying the taxing jurisdictions that may levy against that property.
Pinal County
County levy can appear on the tax bill.
City or town
Municipal levy depends on parcel location and local taxing authority.
School district
Elementary, unified or high-school district rates can materially affect the bill.
Fire district
Applicable fire-district or Fire District Assistance Tax lines can appear.
Central Arizona College
Community-college taxation is independently set.
Special districts / CFDs
Flood, water, community facilities and other special-district charges can differ by parcel.
Micro-step: Find the parcel in Assessor Search or Treasurer Parcel Inquiry → note the Tax Area Code → open the Treasurer’s Area Code Rates tool → review each taxing authority instead of comparing only total rates.
How Pinal County Residential Property Tax Is Calculated
Limited Property Value
Start with the taxable LPV for the year.
×
Assessment Ratio
Primary and non-primary residential Classes 3 and 4 use a 10% assessment ratio.
×
Applicable Tax Rates
Apply the parcel’s primary/secondary and district rates according to its Tax Area Code.
Illustrative simplified example
| Step |
Illustration |
Result |
| Limited Property Value |
Illustrative residential LPV |
$240,000 |
| 10% residential ratio |
$240,000 × 10% |
$24,000 assessed valuation |
| Tax Area Code |
Identify parcel’s local districts |
Applicable rates differ by parcel |
| Final bill |
Assessed valuation × applicable rates |
County tax notice |
This is an explanation, not a tax quote. Use the actual 2026 Treasurer bill once it is issued because each parcel’s Tax Area Code can produce a different combined rate.
Pinal County Treasurer Parcel Inquiry
How to Search Pinal County Property Tax Records
Enter the parcel number when available.
The parcel number from the Assessor or tax bill produces the cleanest lookup.
If the parcel number is unknown, use search menus.
Treasurer tools allow owner and property-related searching to locate the parcel.
Open the Tax Summary.
Review the tax year, billed amount and payment history.
Open the tax bill or coupon.
Save a printable copy for lender, escrow or accounting records.
Review Tax Area Code and taxing authorities.
This explains why the bill differs from nearby parcels.
Check prior years.
Do not assume a zero current balance means there is no older delinquency or tax lien.
Allow for nightly updates.
Treasurer states that Parcel Inquiry is not real-time and is updated nightly.
Save payment proof.
Keep the confirmation and later verify that the Treasurer system shows the payment.
2026 secured property tax schedule
Pinal County Property Tax Deadlines for the 2026 Tax Year
Rates and levies
Taxing authorities complete rate-setting work during August.
Tax bills mailed
Current-year tax bills are normally mailed after rates are set.
First half due
First-half secured real-estate taxes become payable.
2026 first-half delinquency
November 1 falls on Sunday in 2026, so the county’s next-business-day rule moves delinquency to 5 p.m. Monday, November 2.
Full-year option
Full-year payment can be made by December 31 under the Treasurer’s rules.
Second half due
Remaining 2026 second-half taxes are due March 1, 2027.
Second-half delinquency: The ordinary statutory delinquency date is May 1. Because May 1, 2027 falls on Saturday, Pinal County’s next-business-day rule applies.
Taxes of $100 or less: These are due in full October 1 and become delinquent after 5 p.m. December 31 rather than being split into two installments.
Pinal County Tax Payment Methods, Interest and Checkout Fees
Online payment
Treasurer supports online payment through Parcel Inquiry, including online eCheck options.
Credit card
Card payments are processed by a third-party vendor and carry a convenience fee.
Telephone card payment
The current tax bill lists
855-663-4181 for card payment service.
Mail
Pinal County Treasurer
P.O. Box 729
Florence, AZ 85132-0729
Check
Make checks payable to Pinal County Treasurer and include a coupon or parcel number.
Bank bill pay
Use Pinal County Treasurer as payee and enter one parcel number per transaction without dashes.
Convenience-fee accuracy: Current county tax materials confirm that third-party card fees apply but do not publish one fixed percentage in the indexed official materials reviewed for this article. Review the exact fee on the payment screen before submitting.
Late interest: Delinquent taxes bear 16% annual simple interest, prorated by the Treasurer at about 1.33% per month. A fraction of a month counts as a whole month, and statutory interest generally cannot be waived.
Arizona valuation appeal workflow
How the Pinal County Property Valuation Appeal Process Works
Notice of Value
Assessor mails FCV, LPV and classification for the following tax year.
Assessor Petition
File the correct Petition for Review during the 60-day real-property appeal period.
Board of Equalization
If Assessor relief is denied or only partly granted, the next administrative appeal generally has a 25-day deadline.
Court
Judicial review may be available within 60 days of the applicable administrative decision.
Current 2027 cycle: Pinal County mailed the 2027 valuation notices February 27, 2026. The ordinary Assessor petition deadline was April 18, 2026 and is now past.
Which appeal form?
Residential property
Use Arizona Form 82130R, Petition for Review of Valuation — Residential Property.
Commercial, industrial, vacant or agricultural property
Use Arizona Form 82130 for non-residential real property.
Evidence checklist
- Notice of Value
- Current Assessor parcel record
- Owner’s requested FCV
- Comparable sales
- Recent appraisal
- Property photographs
- Repair or condition evidence
- Building-area documentation
- Land or acreage evidence
- Correct legal classification evidence
- Sale contract or closing statement
- Parcel numbers for comparable properties
No administrative filing fee: Pinal County states that there is no filing cost at the administrative Assessor/Board levels. Arizona Tax Court has its own fee schedule.
“I am reviewing Pinal County parcel __________. My 2027 Notice of Value shows FCV __________, LPV __________ and class __________. My requested FCV/classification is __________ based on __________. Please confirm the next available review or appeal route and the date controlling my filing.”
New Construction, Parcel Splits and September Change Notices
A standard spring Notice of Value is not the only assessment notice a Pinal County owner can receive. Arizona provides another notice process for changes such as new construction, additions, deletions, parcel splits/consolidations or use changes occurring during the statutory change period.
Notice deadline
Assessor can issue the change notice on or before September 30.
Appeal period
The property owner generally has 25 days after the change notice to appeal through the applicable Board of Equalization route.
Do not rely on April 18
A valid later change notice can create its own appeal period separate from the spring Notice of Value deadline.
Practical use: Owners of newly built homes, recently split acreage or parcels with major additions should read every September assessment notice immediately rather than assuming the appeal season is completely over.
Not a replacement for a late market-value appeal
Missed the Appeal Deadline? Check Whether You Have a Correctable Assessment Error
Arizona provides a separate Taxpayer Notice of Claim — Real Property process for certain assessment errors. The current Arizona Department of Revenue Form 82179B was updated in June 2026.
Potential error
Incorrect property facts, classification or another legally recognized assessment error may justify review.
Not a second ordinary appeal
Missing the 60-day deadline does not automatically convert a disagreement about market value into an error claim.
Document the issue
Attach deeds, plans, permits, surveys, photographs or other evidence proving the specific error.
Open Arizona Form 82179B
Read the current state instructions before using an error claim in place of the normal valuation-appeal process.
Open through September 1, 2026
Pinal County Senior Property Valuation Protection Option
The Arizona Senior Property Valuation Protection Option, commonly called the Senior Freeze, can freeze the qualifying residence’s Limited Property Value for three years. It does not freeze tax rates or the final tax bill.
65+
Age requirement
At least one owner must be 65 or older when applying.
Sep. 1
2026 deadline
Pinal’s application window runs March 1 through September 1, 2026.
3 years
Freeze period
Qualifying LPV protection lasts three years and must later be requalified.
One owner income limit
$47,712 gross income from all taxable and non-taxable sources.
Two or more owners
$59,640 combined gross-income limit.
Primary residence
Property generally must be occupied by the owner for an aggregate nine months of the calendar year.
Two-year residence rule
Applicant must have resided at the primary residence for at least two years.
Land coverage
Protection can include up to ten acres associated with the qualifying primary-residence parcel.
First application
Pinal requires first-time applicants to submit the application in person with supporting documents.
The Senior Freeze can work against you in a falling market. Pinal warns that the LPV stays frozen even if broader values decline during the protection period, unless a legal event removes the freeze.
Prepare: Arizona ID, proof of age/residency, tax returns, W-2/1099 documents, Social Security and other income documentation, and trust paperwork when the property is held in trust.
Open 2026 Pinal Senior Freeze Instructions
Confirm eligibility and complete the in-person filing before September 1.
Widow, Widower, Disability and Disabled Veteran Property Tax Exemptions
| 2026 item |
Current Pinal County figure |
Important rule |
| Filing period |
First Monday in January through last day of February |
The ordinary 2026 enrollment period is now closed. |
| Maximum net assessed value |
$36,454 |
Arizona property holdings must stay within the applicable statutory ceiling. |
| Allowable exemption |
$4,873 |
Subject to qualification and assessed-value limitation. |
| Income limit |
$39,865 |
Current county page states this limit excluding Social Security under the exemption rules. |
| Income with qualifying minor/disabled child |
$47,826 |
Higher household threshold applies in the circumstances listed by the Assessor. |
| Disabled veteran |
Limited Arizona exemption |
VA disability documentation and other eligibility documents are required. |
First-time filing: Pinal requires first-time applicants for these exemptions to apply in person. Subsequent renewal treatment depends on the exemption and cycle.
Do not confuse these exemptions with Senior Freeze. Senior Freeze protects LPV and has a March 1–September 1 application period; widow/disability/veteran exemptions use different eligibility and filing rules.
Pinal County Manufactured Home Ownership and Property Search
Assessor handles valuation
Manufactured housing is part of the Assessor’s valuation responsibilities.
Title transfer warning
Arizona MVD no longer automatically notifies the Assessor when a manufactured-home title changes.
Owner responsibility
Both the former and new owner should notify the Assessor after the title transfer.
Search separately when needed
Use the Assessor’s Manufactured Housing Search rather than assuming every unit behaves like ordinary attached real estate.
Land and unit can differ
Verify whether the manufactured home and underlying land are assessed together or separately.
Tax status
Match the correct assessment/parcel or mobile-home record before paying taxes.
After a manufactured-home purchase: Do not assume the county’s ownership record will update automatically from MVD. Contact the Pinal Assessor.
Delinquent real-estate taxes
How the Pinal County Tax Lien Sale Works
Pinal County holds an online tax lien sale each February for prior-year delinquent real-property taxes. The purchaser buys a tax lien certificate, not immediate ownership or possession of the home or land.
Tax becomes delinquent
Unpaid secured taxes begin accruing statutory interest.
Delinquency notice
Treasurer notifies owners that qualifying delinquent taxes can be offered at tax lien sale.
February auction
Registered bidders compete for tax lien certificates online.
Redemption remains possible
Owner can redeem according to Arizona law by paying the legally required amount.
Foreclosure risk later
A certificate holder can begin a foreclosure action starting three years after the tax lien sale if the lien remains unredeemed.
A tax lien sale is not a county sale of the house. The winning bidder does not receive an immediate right to enter, occupy or take possession of the property.
Existing liens: Treasurer FAQ states that separate tax liens can be redeemed separately, but each individual lien being paid must be paid in full and certified funds can be required.
Pinal County Recorder
How to Find Pinal County Deeds, Easements, Liens and Recorded Documents
Start with the Assessor parcel.
Copy the owner name, parcel number and any useful legal-description information.
Search by party name and approximate recording date.
This is particularly useful for deeds, deeds of trust and easements.
Match recording information.
Confirm parties, recording date, document type and property description.
Open the document image.
Online images are PDF files and carry an unofficial-copy watermark.
Use the recorded deed for the legal description.
Pinal warns that Assessor descriptions can be condensed or abbreviated.
Order a certified copy when necessary.
Standard recorded copies are $1 per page; certification is an additional $3 per document.
Use a title company for title certainty.
Recorder staff cannot tell you which document to prepare or give legal advice.
PINAL
RECORDED
PROPERTY
DEED
DEED OF TRUST
EASEMENT
LIEN / RELEASE
Online search range
May 23, 1980 through the current end date.
Recorded copies
$1 per page.
Certification
Additional $3 per document.
Recorder
Dana Lewis.
Recording Notifications
County Recorder offers a notification service for newly recorded documents associated with registered names.
Boundary warning: Pinal County states that Assessor maps are helpful for locating property but the Assessor does not research legal boundaries for the public. Use recorded plats, surveys and deeds—and hire a surveyor when exact corners matter.
Pinal County Buyer and Homeowner Property Checklist
| Situation |
Records to check |
Best next action |
| Current homeowner |
Parcel, FCV, LPV, legal class, Tax Area Code and tax history. |
Correct ownership/address issues before September bills are mailed. |
| 2027 valuation appellant |
Notice of Value and any Assessor decision already received. |
The April 18 initial deadline passed; preserve any 25-day Board or 60-day court deadline triggered by a decision. |
| Senior homeowner |
Age, residency history, ownership, trust documents and income. |
Apply for the 2026 Senior Freeze by September 1 if eligible. |
| Home buyer |
Assessor parcel, tax history, deed, legal description, Tax Area Code and survey. |
Do not rely on the seller’s current tax amount as a permanent estimate. |
| Rental-property owner |
Legal class and parcel use. |
Verify Class 4 rental/non-primary treatment rather than primary-residence classification. |
| New construction owner |
Permits, completion dates and any later Assessor change notice. |
Read September change notices immediately because they can create a separate 25-day appeal period. |
| Escrow borrower |
Treasurer payment history and lender disbursement. |
Verify the lender actually posted payment; receipt of no paper bill does not remove tax responsibility. |
| Delinquent owner |
Prior-year tax history and tax lien status. |
Request the exact payoff/redemption amount from Treasurer before assuming a balance. |
Pinal County Property Search Problems and Fast Fixes
| Problem |
What to do |
Correct office |
| Owner search returns too many properties |
Match property address, parcel number and legal-description context. |
Assessor |
| Address does not appear |
Simplify street fields or use Parcel Viewer / parcel number. |
Assessor |
| Rural land has no normal address |
Use Section/Township/Range, subdivision or cabinet/slide/lot search. |
Assessor |
| FCV fell but LPV increased |
Review the statutory LPV calculation separately from market FCV. |
Assessor |
| 2027 value seems too high |
The April 18 initial appeal deadline passed; check any active Assessor decision deadline or valid correction route. |
Assessor / Board |
| New construction notice arrives in September |
Read the notice immediately; a separate 25-day appeal period can apply. |
Board of Equalization route |
| Senior Freeze not filed |
Eligible applicants can still apply through September 1, 2026. |
Assessor |
| Need 2026 tax amount now in August |
Rates are set in August and bills are mailed in September; wait for the certified current-year bill for an exact amount. |
Treasurer |
| Payment made today is not showing |
Parcel Inquiry is updated nightly and is not real-time. |
Treasurer |
| Need exact property boundary |
Use recorded deed/plat plus licensed survey rather than Assessor map alone. |
Recorder / Surveyor |
| Recently bought manufactured home |
Notify the Assessor after the title transfer because MVD no longer does it automatically. |
Assessor |
| Need to know whether a lien exists |
Search recorded documents, then use a title company or attorney for complete title analysis. |
Recorder / Title professional |
“I am researching Pinal County parcel __________ at __________. The Assessor record shows FCV __________, LPV __________, class __________ and Tax Area Code __________. My deed, valuation notice, appraisal, tax bill or other evidence shows __________. Please confirm which process applies and the deadline controlling this issue.”
Pinal County Property Offices and Contact Information
Assessor — Apache Junction
575 N. Idaho Road, 800 Building
Apache Junction, AZ 85119
520-866-6134
Assessor — Casa Grande
820 E. Cottonwood Lane
Casa Grande, AZ 85122
520-866-6361
Assessor — Maricopa
19955 N. Wilson Avenue, Building 100
Maricopa, AZ 85139
520-866-3956
Assessor — San Tan Valley
31505 N. Schnepf Road
San Tan Valley, AZ 85140
520-866-8094
Treasurer mailing
P.O. Box 729
Florence, AZ 85132-0729
Recorder mailing
P.O. Box 848
Florence, AZ 85132
Official Pinal County actions
Pinal County Property Search and Tax Action Center
Exactly 10 Pinal County property questions
Pinal County Property Assessor 2026 FAQs
1. How do I search Pinal County property records?
Use the official Pinal County Assessor Parcel Search. It supports searches by owner name, property address, parcel number, subdivision name, section-township-range and cabinet-slide-lot information.
2. Who is the Pinal County Assessor in 2026?
Douglas Wolf is the elected Pinal County Assessor. The main Assessor office is at 31 N. Pinal Street, Building E, Florence, Arizona 85132, and the Assessor phone number is 520-866-6361.
3. What is the difference between Full Cash Value and Limited Property Value in Pinal County?
Full Cash Value is the Assessor’s market-value-oriented figure. Limited Property Value follows a statutory formula that generally limits annual growth and is used in calculating property taxes. A standard Arizona valuation appeal challenges FCV or classification rather than the formula-generated LPV.
4. What is the residential assessment ratio in Pinal County?
Arizona primary-residence Class 3 property and most non-primary or rental residential Class 4 property use a 10% assessment ratio. The ratio is applied to the applicable taxable value to determine assessed valuation.
5. What is the 2027 Pinal County property valuation appeal deadline?
Pinal County mailed 2027 Notices of Value on February 27, 2026. The regular Assessor-level administrative appeal deadline was April 18, 2026, so that initial filing period has passed.
6. When will Pinal County 2026 property tax bills be mailed?
The Treasurer states that current-year property tax bills are mailed in September after tax rates and levies are set during August. Arizona law does not require receipt of a mailed tax bill before taxes become due.
7. When are Pinal County property taxes due?
For tax bills over $100, the first half is due October 1 and normally becomes delinquent after November 1, while the second half is due March 1 of the following year and normally becomes delinquent after May 1. A full-year payment can be made by December 31 under the Treasurer’s rules.
8. What is the 2026 Pinal County Senior Freeze deadline?
The Senior Property Valuation Protection application period runs from March 1 through September 1, 2026. The current income limits are $47,712 for one owner and $59,640 for two or more owners.
9. Where can I find a Pinal County deed or recorded lien?
Use the Pinal County Recorder’s online Recorded Document Search. Online records run from May 23, 1980 through the current end date. Standard copies are $1 per page and certification costs an additional $3 per document.
10. Does buying a Pinal County tax lien give the buyer ownership of the property?
No. The annual February tax lien sale sells a tax lien certificate rather than immediate ownership or possession of the property. If the lien remains unredeemed, Arizona law can allow the certificate holder to begin foreclosure proceedings starting three years after the lien sale.
Official Sources and Editorial Verification
Pinal County Assessor
Current Assessor duties, parcel search, exemptions, maps, manufactured housing and ownership information.
Assessor Parcel Search
Owner, property address, parcel number, subdivision, section-township-range and cabinet-slide-lot search.
Pinal County Treasurer
Tax billing, payment, delinquency, tax lien sale and property-tax information.
Important Tax Dates
September billing, installment schedule, December full-payment option and February tax lien sale.
Senior Freeze
2026 deadline, income limits, age, residence and documentation rules.
Pinal County Recorder
Recorded documents, deeds, legal-record access and recording notifications.
Arizona Department of Revenue
2026 property classes, assessment rules, appeals, exemptions and legal-event calendars.
2026 items reviewed: current Assessor and Recorder, Assessor parcel-search fields, 2027 Notice of Value mailing date, April 18 appeal deadline, FCV/LPV rules, residential 10% assessment ratio, current 2026 Senior Freeze limits and deadline, widow/disability exemption limits, September tax-bill timing, installment deadlines, 16% delinquent interest, February tax lien framework, Recorder search range and copy fees.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Pinal County, the Pinal County Assessor, Treasurer, Recorder, Board of Supervisors, Arizona Department of Revenue, Arizona Board of Equalization, Arizona Tax Court or any payment/record-search vendor.
Property values, legal classifications, Limited Property Value calculations, Tax Area Codes, tax rates, appeal deadlines, exemption limits, Senior Freeze thresholds, payment fees, office hours and online portals can change. Confirm time-sensitive information with the responsible official office before paying taxes, filing an appeal, purchasing property or relying on public records for legal purposes.
Last reviewed: August 7, 2026.
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