Parcel Inquiry Glossary
PARCEL IDENTIFICATIONThis is a code identifying a parcel of land. It consists of a 3-digit
Assessor’s book number, then a 2-digit map number, and a 3-digit parcel number. It may also have
an alpha character if the parcel was previously split from, or combined with another parcel. The last
number is a computer-generated “check digit.” Each parcel number is unique; in that it is assigned
to a single parcel and is never duplicated.
TAX AREA CODEThis is a 4-digit number representing a region within the county where all the
property has the same combination of taxing jurisdictions (governing bodies authorized by law to
impose property taxes). Each tax area code will include the following taxing jurisdictions: the
county, the community college, and one or more school districts. The tax area code may also
include a city and/or limited purpose district such as fire, sanitary, flood control, road and
TAX RATE The annual Primary and Secondary tax rates are based on the tax area code in which
your property is located. They are presented here as percentages and are used in a formula to
calculate the Primary and Secondary tax amounts.
PRIMARY PROPERTY TAXThe gross taxes calculated on your Limited Value. Primary property
taxes are those property taxes levied for the maintenance and operation of counties, cities, towns,
school districts, and the community college districts.
LESS STATE AID TO EDUCATION This represents a reduction to the primary school district tax.
The reduction only applies to owner occupied residential properties. The school districts will be
reimbursed by the state of Arizona.
NET PRIMARY PROPERTY TAX The net primary ad valorem taxes due after the State Aid to
Education Reduction is applied to qualified properties.
SECONDARY PROPERTY TAX Secondary property taxes are ad valorem taxes levied to pay
the following: (a) the redemption charges on any bonded indebtedness or other long-term obligation
lawfully incurred by any taxing district, (b) additional amounts required pursuant to an election to
exceed a budget, expenditure or tax limitation of a particular taxing district, (c) limited purpose
districts such as fire, sanitary, flood control, road and improvement districts.
SPECIAL DISTRICT TAX Special District Tax includes any non-ad valorem taxes that apply to
your property such as a per acre assessment by an irrigation district servicing your area.
LIMITED VALUE (PRIMARY)A statutory value based on the lessor of the Full Cash Value of the
property or an amount five percent greater than the Limited Value of the property as determined for
the prior year. Full Cash Value (FCV) reflects the market value of land and improvements, including
mobile homes. The FCV is the appealable value. The primary ad valorem taxes are levied for the
maintenance and operations of cities, towns, county, community college and schools.
LIMITED VALUE (SECONDARY)A statutory value based on the lessor of the Full Cash Value of
the property or an amount five percent greater than the Limited Value of the property as determined
for the prior year. Full Cash Value (FCV) reflects the market value of land and improvements,
including mobile homes. The FCV is the appealable value. (Please refer to your Notice of Value, or
contact the Yavapai County Assessor for the amount of your FCV.) The secondary ad valorem
taxes are levied by limited purpose districts, such as fire, sanitary, flood control, road, and
improvement districts. The taxes also pay for bond issues and additional amounts levied pursuant
to an election to exceed budget, expenditure or tax limitation.
PERSONAL PROPERTYThe limited value of taxable personal property such as business
equipment and mobile homes.
LAND, BLDGS, ETC.The limited value of the improvements on the land, including buildings and
other items such as concrete slabs, fences, etc.
ASSESSMENT %The statutory ratio for various classes of property. It is a percentage that is
multiplied by the assessed property value to arrive at the net assessed value.
EXEMPTIONThe Arizona Constitution provides tax exemptions for several categories of property
and property owners. The amount in this column is the assessed value that is exempt from taxation.
NET ASSESSED VALUEThis is the taxable portion of your assessed value. This amount is
multiplied by the tax rate to arrive at the tax amount.
LEGAL DESCRIPTIONA description of the parcel of land. This description may be abbreviated;
for a complete description, refer to the latest conveying document.
SITUS AddressThe actual physical location of the property.
JURISDICTIONThe breakdown of taxes levied by the governing bodies authorized to impose
property taxes within your property’s Tax Area Code.
NAME AND MAILING ADDRESSThe mailing address is the billing address and not necessarily
the property address. If the address shown on your statement is incorrect, please fill out a change
of address form located on the Yavapai County Assessor’s website
. Submit the change of address to the Assessor per the
instructions on the form. The Yavapai County Treasurer will obtain the updated address from the