Why are 2023 values being set now?

Arizona law was changed back in 1995 to define "valuation year" as the year prior to the "tax year". This law requires the assessment roll to be created in the year prior to the actual tax levy and collection. Due to this requirement, the assessor is required to set valuations for 2023 as of January 1, 2022, using 18 months of sales data. This dictates setting 2023 values using sales data from 2020 and 2021.

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1. Why did I receive this notice of valuation?
2. What does it mean?
3. Does everyone get a notice?
4. What is the full cash value?
5. What is the limited property value?
6. What is the legal classification of property?
7. Why are 2023 values being set now?
8. Why did the full cash value go up?
9. Can the limited property value go up and the full cash value go down?
10. How can the full cash value increase in a depressed market?
11. Is the County just increasing values to get more tax revenue?
12. Did every property owner get the same increase/decrease?
13. How is the full cash value determined?
14. Why did the value go up when I have done nothing to the property?
15. What can I do about the increase?
16. Are my taxes going up?
17. I can’t afford my property taxes. What can I do?
18. What happens if I file an appeal?