What This Statute Says
A.R.S. § 42-11009 makes most valuation and assessment information public, but carves out exceptions for income statements, business records, and other sensitive supporting data that taxpayers submit to the assessor. The public can see the value; private financial backup stays confidential.
3. On written request, furnish the requested public information on electronic media if the requested information is maintained electronically. Information shall be furnished under this paragraph in the media and format in which the assessor maintains it.
A.R.S. § 42-11009Arizona balances public oversight of valuations against the privacy of business taxpayers. The basic assessed value, classification, and tax amount are public records. The income and expense statements that a commercial property owner submits to support a valuation appeal are not.
For estate planning purposes, public-record valuations are useful for inventorying a decedent's real estate, comparing values across counties, and supporting fair market value claims for step-up-in-basis purposes.
When This Statute Comes Into Play
This statute typically becomes relevant in three situations. A property owner is reviewing an annual tax bill. An estate is being administered and the personal representative has to address ongoing property tax obligations. Or a charitable or nonprofit organization is claiming or maintaining an exemption. The statute is part of a larger framework in chapter 11 of title 42 and operates alongside the related sections cross-linked below.
What This Means for Arizona Families
Most families never think about Arizona property tax statutes until they are sitting at a closing table on an inherited home, reviewing an unexpected tax bill, or trying to claim an exemption for a surviving spouse. When that moment arrives, the rules in chapter 11 of title 42 are the framework you are working inside.
If you are holding real property in a revocable living trust, the trust structure does not by itself remove the property from the tax rolls. The exemption has to come from a specific statute. Our FAQ on what to do with property you inherit in Arizona covers the immediate practical questions, and our FAQ on probate timelines covers how a contested or stalled administration can affect tax filings and exemptions.
If you are administering an estate, the personal representative has a duty to keep property taxes current, to claim available exemptions where appropriate, and to maintain documentation in case the assessor reviews a claim later. Calendar the February exemption filing window each year for any property where a widow, widower, or disability exemption applies. Once the deadline passes, the saving for that year is usually lost.