- Assessor site
- https://www.cochise.az.gov/178/Assessor ↗
- Search by
- address; parcel number; owner name
- Reassessment cycle
- Annual valuation; the county assessor sets FULL CASH VALUE (market) and LIMITED PROPERTY VALUE (LPV). Since Prop 117 (2015), taxes are levied on LPV, which may grow at most 5%/yr — for ALL property classes, commercial included.
- Reassessment trigger
- LPV resets toward full cash value on modification, use change, or parcel change (Rule B ratio); otherwise the 5% ceiling holds even in hot markets. Notices of value ~February, a full year ahead of the tax year.
- Personal & intangible property
- Business personal property taxable above a $500,000 full-cash-value exemption (raised from an indexed ~$270k by SB 1069, effective TY 2026) with accelerated depreciation schedules; annual 520 reporting.
- CRE forecasting note
- Two-track appeals: administrative petition (60 days from notice, ~within the valuation year) or tax court. Class ratios differ (commercial class 1 assessment ratio has been legislatively stepping down ~16.5%→15%) — check the current ratio and levy-limit interplay when forecasting.
- Residential note
- Prop 117 limits LIMITED PROPERTY VALUE growth to 5%/yr for all classes incl. residential; owner-occupied residential (class 3) assessed at 10% ratio vs commercial's higher class-1 ratio; rebates/aid to education credit reduce owner-occupied school tax.
RATIO CAUTION — Class assessment ratios (commercial ~15-16.5%) applied to Limited Property Value.
CAP RESET ON TRANSFER — Rule B resets LPV on use change/new construction.
APPEAL DEADLINE — 60-day petition clock from Notice of Value.
Note: Bisbee/Sierra Vista.
Primary sources: AZ DOR; Prop 117 / A.R.S. Title 42 (as of 2026-07-01). Confirm current rules and figures with the assessing authority before any use.