Navajo County Assessor Cammy Darris presented an explanation of property valuation to the Board of Supervisors during last week’s meeting.
Valuation is the assessment of property and property tax due. Darris explained that Navajo County relies on property tax for funding support for local government, schools, law enforcement and libraries, as well as special improvement districts. Those can include fire, sewer and wastewater and streetlights in some areas. Special improvement districts are usually voter approved.
Darris said, “There are three factors to the property tax calculation. The first is the value of your assessment, the assessment ratio is decided on by the legislature, and the tax rate/levy amount, which is set by your jurisdiction.”
The process of valuation, according to Darris, begins with bare land. “We look at comparables of properties that have sold, we look at characteristics such as size, and we look at amenities. Then we come up with a land value based on the market for different areas. Next, we look at the improvements to that bare land. That can be anything from a shed to a commercial building, or a home. Once we get the amount of what it would cost to rebuild that improvement, we look at the market factor. We arrive at those market factors by dividing the county into markets. For example, Holbrook, Winslow, Snowflake/Taylor and Pinetop Country Club are all separate markets.”
The market value on homes in each of these subdivisions is different, therefore, she said, “If I build a home in Holbrook, the market value is not going to be the same as in Pinetop Country Club, even though it’s the exact same house.”
Properties are taxed based on assessed valued. Darris continued, “That is a percentage of the full value. Right now, primary and non-primary residences and rentals are taxed at 10 percent. Commercial properties at 18 percent and vacant or other properties at 15 percent.”
Darris said that it is important for property owners to understand that taxes do not increase just because property values increase. “Valuations,” she said, “are used to spread the tax responsibility over all taxable properties, not to generate tax dollars.”
Some property owners are exempt from taxation. Those include widows/widowers, those with proven disabilities, some non-profit organizations, churches and some senior citizens.
All property owners, Darris said, “Have an opportunity to appeal the valuation placed on property.”
To file an appeal, or to find out if your property qualifies for exemption, contact the assessor’s office at www.navajocountyaz.gov/assessor.
In other business, and in the absence of Board Chairman Jason Whiting, the board:
* Approved the purchase of a vehicle for a constable in the amount of $27,500. The funding for this purchase will come from the State of Arizona Constable Ethics Standards and Training Board.
* Approved annual contracts for the supply and delivery of liquid asphalt products to three companies: Hawker and Evan Asphalt, Inc.; Cactus Transport, Inc.; and Western Emulsions, Inc. It was noted that awarding contracts to all three companies allows the county flexibility to utilize a second contractor should the lowest bidder not be available.
* Approved an intergovernmental agreement between the Navajo County Board of Supervisors and the City of Holbrook to conduct City of Holbrook elections for one year, ending Jan. 1, 2021.
* Approved the closure of Woodruff Road for approximately two weeks to accommodate deck repair operations on Woodruff Bridge.
* Recognized the following employees for their excellence in performance for the month of February: Paul DoBell of Information Technology, Kristyn Saunders of Public Works, Chrystal Sewell of Public Health and Marcus White of Information Technology.
* Recognized the following employees for their extended service to Navajo County: Tonlynn Wiles of Jail Operations, five years; Rae Atencio of Show Low Justice Court, five years; Fred Peterson of Snowflake Justice Court, 25 years; Luann Garbini of Superior Court, 15 years; Robert Donfield of Superior Court, 10 years; Joshua Smith of the Health District, 10 years; Bruce Tucker of the County Attorney’s Office, 10 years; Pedro Barajas of Jail Operations, five years; Ronald Chisolm of Navajo County Sheriff’s Office (NCSO), five years; Michele Duran of the County Attorney’s Office, 20 years; Tanisha Gamez of Adult Probation, 10 years; Shayne Jackson of NCSO, five years; Janelle Linn of the Health District, five years; Julianna Davis of Public Works, five years; and Alton Riddle of Public Works, five years.
The next meeting of the Navajo County Board of Supervisors will be at 9 a.m. on Tuesday, March 10, in the Supervisor’s chambers, located at 100 E. Code Talkers Drive.
