Arizona

The POER Office that Represents Arizona is:

Marvin F. Poer and Company
Broadway Court 3230 East Broadway Rd., Suite C-235
Phoenix, AZ 85040
(602) 437-1480 (602) 437-1482 (Fax)

Senior Consultant:
Mr. Rick Edwards

State Characteristics
Assessment Ratio:	Comm - 25% Apts - 10% Land - 16%
Fiscal Tax Year:	01/01 - 12/31
Valuation Authority:	County
Collection Authority:	County
Level One Appeal Name:	Formal Assessor Appeal
RE Rendition Required:	No
PP Rendition Required:	Yes
Consultant Certification or Licensing:	State License required to appeal at all levels
Real Estate Taxable?	Yes
Personal Property Taxable?	Yes
Inventory Taxable?	No

Real Estate
RE Assessment Date:	Jan 1 - Varies by jurisdiction
RE Value Notices Issued:	Jan - Mar - Varies by jurisdiction
RE Appeal Deadline:	Mar - May - 60 days after notice
RE Tax Bills Issued:	Sept
RE Tax Bills Due:	Oct 1 - 1^st half installment Mar 1 - 2nd half installment

Personal Property
PP Assessment Date:	Jan 1 - Varies by jurisdiction
PP Tax Returns Due:	Apr 1 - Inventory exempt
PP Value Notices Issued:	Jan - Mar - Varies by jurisdiction
PP Tax Bills Due:	Oct 1 - 1^st half installment Mar 1 - 2nd half installment

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