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Arizona Revised Statutes Title 42. Taxation § 42-13301. Limited property value

Current as of January 01, 2025 | Updated by Findlaw Staff

A. The limited property value of property for property taxation purposes is the limited property value of the property in the preceding valuation year plus five per cent of that value.

B. The current limited property value of a parcel of property shall not exceed its current full cash value.

C. The limited property value of a parcel of property shall be determined and shown on notices and tax rolls as the total limited property value of the property. Separate determinations shall not be made for the limited property value of land and for the improvements on the land in reference to property parcels.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-13301. Limited property value - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-13301/

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