The Limited Value of the property as determined by the Arizona Constitution and state statutes. It is the basis for calculating Primary Taxes.

The Limited "Value in Dollars" is calculated by a formula that slows the rate at which the property's value increases during times when real estate market values are rising rapidly. A property's Limited Value can never be greater than its "Full Cash" Value."

Full Cash

The Full Cash Value of the property, which is the basis for calculating Secondary Taxes.

The Full Cash "Value in Dollars" represents an estimate of the market value of the property as determined about two years prior to the mailing of the tax statement. Values are set by the Assessor (or for mines and utilities, the Arizona Department of Revenue).

Personal Property

Some business and mobile homes owners "secure" their personal property to their real estate. This line shows the value for this type of property.

Knowledge of this value is important when calculating the taxes for authorities that do not tax personal property such as the Flood Control District.

For more information, visit the Pima County Assessor's site at or call the Assessor's Personal Property Section (520) 724-8700.