Arizona § 42-13301 Limited property value

Arizona Statutes

§ 42-13301 — Limited property value

Arizona § 42-13301

Title 42Arizona Revised Statutes

Ch. 13VALUATION OF LOCALLY ASSESSED PROPERTY

Art. 7Limitation on Valuation Increases

This text of Arizona § 42-13301 (Limited property value) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-13301 (2026).

Text

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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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.