Navajo County Assessor Cammy Darris made a presentation to the Holbrook City Council on Jan. 10, explaining the annual notice of valuation and property tax bill issued by the county, and providing a few points of interest to property owners.
In response to inquiries her office consistently receives about property valuation, Darris explained the factors that go into calculating a property’s value and tax assessment. She broke down the tax bill, indicating which portions of the assessment go to the city, county, school districts and community college.
Darris pointed out several items that property owners should consider in relation to their properties, including:
* It is required that property owners alert the county if they own a property that is being operated as a rental. She said there is a $150 per day fine that cities can assess if a person is found to be in violation of the rental notification requirement, although the fine has never been assessed by the City of Holbrook.
* While the annual property tax can be paid in two installments during the year, there will only be one tax bill issued by the county per year.
* A property valuation notice is issued 18 months prior to the tax bill to give ample time for property owners to appeal their property valuation. The appeal deadline is 60 days after the property valuation is issued.
* Beginning in 2013, an affidavit will be sent to each property owner in the county requesting the designation of every property as primary or secondary resident, rental, commercial and so forth. If individuals return the affidavit they will receive a state aid credit that will reduce their tax bill. If the affidavit is not returned, the state aid credit, which goes to area schools, will be paid by the property owner.
* Seniors on fixed incomes may qualify for a tax freeze, which holds their property tax at a maximum level, regardless of whether the property value increases. In times of deflating property values, the county compares the reduced property value and subsequent tax rate to the frozen rate; if the property taxes drop below the previously frozen rate, the county will assess the lower value and fix that amount as the new frozen rate.
* The county issues 91,000 tax bills each year, and will not issue a receipt unless a request is submitted in writing.
* Tax payments can be made online, but Darris cautioned that a third-party vendor operates the payment system and assesses a three percent fee for each payment. “You’re better off just putting a check in the mail, or in the case of Holbrook residents, stopping by the Treasurer’s Office to make your payment,” said Darris.
Questions about tax bills and property valuation can be addressed by the county assessor’s office at (524) 524-4085 or online at http://www.navajocountyaz.gov/assessor.
Cammy Darris
