The Pima County Assessor’s Office identifies, inventories, classifies, and values all real property parcels (and selected personal property) in Pima County for property tax purposes, aiming to protect the tax base with transparency, fairness, and equity. It issues Notices of Value, administers the appeals process, and provides customer service and divisions (including Business Services and Valuation) to assist taxpayers and commercial property owners, while publishing annual Tax Year reports. Beginning with Tax Year 2026, the office transitioned to CoreLogic/Marshall & Swift square-foot valuation for commercial properties to improve accuracy and consistency, while continuing to offer guidance on appeals and valuation inquiries.
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