Business Services

The Business Services Department supports the County Assessor in connecting with commercial business owners, site selectors, and real estate agents for all property-tax related inquiries. Our goal is to deliver quality service to County taxpayers by providing the business community with resources such as information on taxing jurisdictions, parcel genealogy reports, and five-year valuation projections to help businesses determine probable property tax burdens on existing properties or proposed developments. Understanding ‘Rule B’ and the difference between the Full Cash Value (FCV) and Limited Property Value (LPV) can be a complicated endeavor. Educating businesses on general valuation procedures will be a primary focus. Companies interested in relocating or building in Pima County often contract firms to perform site searches for prospective locations.

Business Services Brochure


Frequently Asked Questions

How is my commercial property valued?

Arizona law requires all property be assessed yearly and values be based on fair market value. Estimating the market value of your property in Pima County is based on the determination of the price a typical buyer would pay for the property in an open market in its present condition. Commercial property taxes are currently based on a 16.5% ratio of the assessed property value. In 2021, the Arizona Legislature reduced the Class 1 Assessment Ratio which will decrease at a rate of .5% each year from 18% to 16%, per statute, over a 4 year period beginning 12/31/2021.

  • Sales Approach
  • Income Approach
  • Cost Approach


Why do my taxes seem to go up every year?

Tax increases are a combination of increased property worth, and higher budget demands by taxing jurisdictions. The Assessor has no jurisdiction or responsibility for the taxing jurisdiction’s budgets, the tax rates they set, or the amount of taxes paid. These matters are handled by the various agencies performing the services that are supported by the taxes paid, such as county and city governments, school and fire districts and other taxing authorities. These agencies determine the taxes levied by the budgets they set.

Connect With Our Business Services Team

Questions about Business Services Department? Contact us today.

Click here to submit an email inquiry. One of our team-members will respond to your request as soon as possible.


Rapid Response Program

The Pima County Assessor’s Office launched a “rapid response” program designed to help both businesses and homeowners in the event of a catastrophic fire, flood, or other unforeseen accident that has caused significant damage. The innovative Rapid Response Team closely monitors reports from local municipalities and fire districts to proactively help property owners that have experienced substantial damage that could cause a reduction in their property valuation. By doing daily inspections and photographing damage, this team contacts property owners and assists them with completing a Notice of Claim (NOC) to start the process of adjusting their valuation.

Rapid Response Brochure (Click here for Spanish)


Notice of Change Form

Report damage by filing a Notice of Claim (NOC) form

Click here to access the Notice of Claim (NOC) form. The form can be delivered to the Assessor’s Office or sent via certified mail. Should you have any questions, please contact our office at 520-724-8630 or AsrEmergResp@pima.gov.