Pinal County Property Assessor 2026: Search & Tax Records

Pinal County, Arizona • parcel, value, tax, appeal and deed help

Find the Correct Pinal County Record

Use the Pinal County Assessor for parcel ownership, property characteristics, Full Cash Value, Limited Property Value, classification, exemptions and valuation appeals. Use the Treasurer for tax bills, payments and receipts.

This guide explains owner, address, parcel and rural-land searches; the 2026 tax schedule; the 2027 Notice of Value cycle; Senior Freeze requirements; deed research; and the exact office to contact when a record is wrong.

2027 value notices Mailed February 27, 2026 The administrative appeal deadline was April 18, 2026.
2026 tax statements Expected in September Search online even when the courtesy notice is delayed or missing.
First-half 2026 tax Due October 1 Because November 1 is Sunday, the statutory next-business-day rule applies.
Senior Freeze Apply by September 1 The program freezes qualifying LPV, not the total property-tax bill.

Fast Answer

Search the official Assessor database when you need an owner, property address, parcel number, subdivision, section/township/range, cabinet/slide/lot, FCV, LPV or legal classification. After finding the parcel number, use Treasurer Parcel Inquiry for bills, payment history, coupons and receipts. Use the Recorder for deeds and other recorded instruments.

Arizona timing rule: a Notice of Value is issued during the year before the tax year it affects. The notice mailed in February 2026 concerns the 2027 valuation cycle, while the tax bill expected in September 2026 concerns 2026 property taxes.
Independent guide: AssessorPropertySearch.org is not Pinal County. Enter payment, identification or legal-document information only after confirming the official county portal explained below.

Choose the Correct Pinal County Office

The Assessor determines values and maintains parcel records. The Treasurer bills and collects taxes. The Recorder maintains deeds. The County Board of Equalization handles eligible second-level administrative appeals.

A

Owner, parcel, address, value or exemption

Use the Assessor for parcel lookup, ownership display, property characteristics, FCV, LPV, legal class, Tax Area Code, mailing-address changes, Senior Freeze, exemptions and valuation petitions.

Official Pinal County Assessor Open Assessor Resources
$

Tax bill, payment, coupon or receipt

Use Treasurer Parcel Inquiry for current and prior bills, amounts due, payment history, tax liens, printable coupons, receipts and mortgage-payment verification.

Official Pinal County Treasurer Open Parcel Inquiry
D

Deed, lien or recorded document

Use the Recorder’s Official Records Search for deeds, deeds of trust, releases, liens and other recorded documents. An Assessor parcel page is not a deed or title report.

Official Pinal County Recorder Search Recorded Documents
R

Valuation or classification appeal

Begin with a Petition for Review filed with the Assessor. An eligible second-level administrative appeal goes to the Pinal County Board of Equalization.

Official Pinal County appeal guidance Review Appeal Resources
Wrong-office warning: the Treasurer cannot lower FCV, change LPV or correct legal class. The Assessor cannot confirm whether an electronic tax payment posted to the account.

Search by Owner, Address, Parcel or Land Description

Information you have
Best search field
Practical retry
Individual owner
Owner Name
Enter last name first. Try the last name alone before adding the first name.
Trust, LLC, estate or company
Owner Name
Search the legal ownership name and retry without punctuation or entity suffixes.
Physical property address
Property Address
Use only the street number and main street name, then add direction or suffix.
Parcel number
Book / Map / Parcel
Copy each component exactly and include any parcel suffix shown on the notice.
Subdivision
Subdivision Name
Use a distinctive partial subdivision name instead of the entire formal name.
Rural acreage
Section / Township / Range
Use the legal description or recorded document to confirm each grid component.
Recorded subdivision plat
Cabinet / Slide / Lot
Enter cabinet and slide first, then narrow the results with the lot.
Only the tax mailing address
Treasurer search
Use Parcel Inquiry owner or mailing fields, then copy the parcel number to the Assessor search.
Address simplification: when “1234 East Desert Trail Road Unit 8, San Tan Valley” fails, retry “1234 Desert Trail,” then add East or Road only if needed.

How to Read a Pinal County Property Record

Record field
What it tells you
What it does not prove
Parcel number
Identifies the parcel across Assessor, Treasurer, map and appeal systems.
A parcel split or combination may produce a newer number.
Owner display
Shows the ownership name carried in the Assessor database.
It is not a complete title opinion and can lag behind a recently recorded deed.
Situs address
Shows the physical property location.
It may differ from the tax mailing address.
Full Cash Value
Shows the Assessor’s market-value opinion for the valuation year.
FCV is not generally the value directly multiplied by tax rates.
Limited Property Value
Shows the statutory value generally used in the primary tax calculation.
LPV is normally formula-driven and is not the main value challenged administratively.
Legal class
Identifies the property-use classification and associated assessment ratio.
An incorrect residence, rental, commercial or agricultural class can affect the bill.
Tax Area Code
Connects the parcel to applicable county, city, school, fire and special districts.
The Assessor does not independently set every taxing authority’s rate.
Legal description and map
Helps identify the parcel and related plat or deed records.
Online parcel lines are not a boundary survey.

FCV, LPV, Net Assessed Value and Legal Class

These figures are related but are not interchangeable. Read all of them before assuming that an FCV reduction will lower the next bill.

Full Cash Value

The Assessor’s market-value opinion and the value generally challenged in an administrative valuation appeal.

Limited Property Value

The statutory value generally used to calculate primary and secondary assessed values for taxation.

Net Assessed Value

A calculated assessed amount used for taxation and some personal-exemption qualification tests.

Legal Class

The classification describing the property’s use and assessment ratio.

Before appealing: compare the current LPV with the FCV you believe is correct. When LPV is already below your supported FCV, an FCV reduction may not reduce the immediate tax calculation.

Evidence for a primary-residence classification issue

  • Arizona driver licence showing the residence address.
  • Voter registration card.
  • Name-and-address section of the latest income tax return.
  • Utility bill for the property.
  • Motor vehicle registration.

Pinal County 2026 Tax and 2027 Valuation Timeline

February 27, 2026 — 2027 Notices of Value mailed

The notice reports FCV, LPV and classification intended for the 2027 tax year.

April 18, 2026 — 2027 administrative appeal deadline

Pinal County published this deadline for the 2027 Notice of Value cycle.

March 1–September 1, 2026 — Senior Freeze period

First-time applicants must submit the current application and supporting records in person.

August 2026 — tax rates and levies

The county and separate local taxing authorities complete their rate and levy processes.

September 2026 — 2026 tax statements

The Treasurer generally provides annual tax statements during September using the address supplied through county records.

October 1, 2026 — first-half taxes due

For a tax bill over $100, one-half becomes due. A bill of $100 or less is due in full.

November 2, 2026 at 5 p.m. — adjusted first-half delinquency time

November 1 falls on a Sunday. Arizona law moves the delinquency time to 5 p.m. on the next business day.

December 31, 2026 — small-bill and full-year timing

Review the Treasurer’s current rules for bills of $100 or less and any full-year payment option.

March 1, 2027 — second-half taxes due

The remaining half of a tax bill over $100 becomes due.

May 3, 2027 at 5 p.m. — adjusted second-half delinquency time

May 1 falls on a Saturday, so the statutory next-business-day rule applies.

Current deadline status: as of July 18, 2026, the ordinary April 18 administrative deadline for the 2027 Notice of Value has passed. A changed assessment, factual error, new-owner situation or judicial remedy may use a different process.
Official current Notice of Value announcement Read the 2027 Notice Announcement

Search, Pay and Verify Pinal County Property Taxes

Parcel Inquiry provides tax bills, amounts due, payment history, printable coupons and receipts. Always confirm the parcel and tax year before paying.

Find the correct parcel account

Use the parcel number from the Assessor record or tax notice. When necessary, start with the owner or property search and then confirm the parcel.

Select the correct tax year

Distinguish the current 2026 bill from an older delinquent balance, tax lien or personal-property account.

Review installments and payment history

Check first-half, second-half, full-year, delinquent and previously posted amounts.

Review payment fees before submitting

Online payment providers may charge a convenience fee. Verify the displayed fee and account information before authorizing the transaction.

Save and verify the receipt

Keep the parcel number, tax year, amount, confirmation number, payment date and bank record until the Treasurer history shows the payment.

Tax situation
Due rule
Micro-level action
Bill is $100 or less
The full amount is due October 1.
Do not split the bill into two payments. Verify the Treasurer’s December 31 delinquency rule.
Bill is more than $100
One-half is due October 1 and the other half the following March 1.
Confirm both installments and do not assume paying the first half schedules the second.
Mortgage escrow
The lender may pay near the statutory deadline.
Ask for the transmitted date, amount and parcel number, then verify county posting.
No mailed bill
Failure to receive a courtesy notice does not remove the obligation.
Search online, print a coupon and correct the Assessor mailing address.
Payment page closed
A transaction is not confirmed without county or processor proof.
Check payment history and bank activity before paying again.
Delinquent balance
Arizona law imposes 16% annual simple interest, with a fraction of a month treated as a full month.
Request a current payoff amount rather than calculating from an old statement.
Fraud warning: Pinal County has warned that the Treasurer does not collect property-tax payments door to door. Refuse an in-person demand and report suspicious activity.
Official Treasurer tax records and dates

How to Appeal a Pinal County Property Valuation

The administrative appeal challenges Full Cash Value or legal classification. It does not directly challenge the LPV formula or the tax rate adopted by a taxing authority.

Read the notice year and postmark

Arizona generally allows 60 days from the Notice of Value postmark. The current county announcement set April 18, 2026 for the 2027 value.

Select the correct petition

Use Form 82130R for residential property. Use Form 82130 for commercial, industrial, agricultural, vacant and other non-residential real property.

State the issue and requested result

Identify the FCV or classification you believe is correct and explain the specific reason for the change.

Select a valuation method

The petition requires a market-sales, cost, income or other supported approach rather than a general statement that taxes are too high.

Submit substantial supporting information

Attach comparable sales, cost evidence, income information or classification documents that support the requested result.

Keep a complete filing record

Save the signed petition, every attachment and reliable proof of mailing or delivery.

Optional meeting: the petition lets the owner request a meeting with Assessor staff. All issues should still be listed on the original petition.
Rejected petition: official instructions provide a limited 15-day period to submit an amended petition after a rejection notice is mailed.

Build Evidence That Matches the Official Appeal Form

Market-sales approach

Include the subject sale or at least one comparable in the same geographic area. Explain differences in size, land, condition, age and location.

Cost approach

Include land value plus materials, labor, architectural fees, construction financing and builder profit needed to build or rebuild the improvements.

Income approach

For an eligible income-producing property, submit the required income-and-expense forms and supporting operating information.

Appeal packet checklist

  • Correct tax year and complete parcel number.
  • Owner name and current mailing address.
  • Notice FCV, LPV and legal classification.
  • Requested FCV or classification.
  • Selected valuation approach.
  • Comparable sale, cost, income or classification evidence.
  • Agency Authorization form when an agent represents the owner.
  • Recorded ownership evidence when a transfer is recent.
  • Signature and optional meeting request.
  • Copy of every document and proof of timely filing.

What happens after the Assessor’s decision?

Next step
General deadline
Required documents
County Board of Equalization
Within 25 days after the Assessor’s decision is mailed.
Assessor decision, petition, evidence and Agency Authorization when applicable.
Assessor decision
The Assessor must generally rule by August 15.
Keep the mailed decision and envelope or documented receipt date.
Board decision
The County Board must complete decisions by October 15.
Keep the final decision for any judicial deadline.
Tax Court after administrative review
Generally within 60 days of the latest administrative decision.
Review court requirements, fees and tax-payment obligations.
Official appeal forms and procedures

Missed Appeal Deadline, Changed Assessment or New Owner

Do not file a duplicate ordinary petition after the deadline without first identifying the correct remedy.

Ordinary deadline missed

Arizona law allows a property owner to appeal directly to court by December 15 of the valuation year in some circumstances. Court filing involves fees, procedures and tax-payment requirements, so obtain current official or professional guidance.

Changed assessment notice

New construction, parcel splits, consolidations, demolitions or use changes can produce a separate changed-assessment notice with its own shorter appeal period.

Factual record error

Incorrect building area, property use, legal class, parcel configuration or ownership information may require a correction or claim process rather than a late valuation petition.

New owner

A purchaser should confirm the recorded deed, Assessor owner display, mailing address, parcel number, legal class and current Treasurer bill separately.

Tax-payment requirement: an appeal does not automatically suspend property-tax deadlines. Review the applicable payment-under-protest and delinquency rules before withholding payment.

2026 Senior Property Valuation Protection

The Senior Freeze can freeze a qualifying Limited Property Value for three years. It does not freeze the total property-tax bill or the tax rates adopted by local jurisdictions.

2026 requirement
Official qualification
Application period
March 1 through September 1, 2026.
Age
At least one property owner must be age 65 or older at application.
Primary residence
The owner must occupy the home for an aggregate of nine months during the calendar year.
Residence history
The owner must have resided in the home for at least two years.
Land included
Up to ten acres including the primary residence under one parcel number.
One-owner income
$47,712 in total gross taxable and non-taxable income.
Two-or-more-owner income
$59,640 in total gross taxable and non-taxable income.
Submission method
First-time applications and supporting documents must be submitted in person.
Protection period
Three years, followed by requalification when eligibility continues.

Documents to prepare

  • Arizona driver licence and proof of age.
  • Additional two-year residency evidence when the licence is newer.
  • Trust documents identifying the trustees when applicable.
  • Federal income tax return and schedules.
  • W-2 and 1099 statements.
  • Social Security, pension, annuity and retirement records.
  • Rental, business, farm, disability and other gross-income records.
  • Signatures of all owners.
Freeze removal risk: ownership changes, new construction or demolition that changes FCV can remove the protection. The frozen LPV can also remain above market during a declining market.
Official 2026 Senior Freeze information

Widow, Widower, Disabled-Person and Veteran Exemptions

These programs have different application periods, documentation and income or assessed-value limits. They are separate from the Senior Freeze.

Widow or widower

Applicants generally need Arizona identification, the spouse’s death certificate, income records and property-value information.

Totally disabled person

The county requires Arizona residency and medical certification of total and permanent disability on the required form.

Disabled veteran

Applicants should prepare the current VA disability letter, Arizona identification and property records requested by the Assessor.

Current personal-exemption figures shown by Pinal County

Qualification item
Published figure or rule
Application period
First Monday in January through the final day of February.
First application
Must be completed in person.
Net Assessed Value limit
$36,454.
Income limit without qualifying minor child
$39,865 from applicable household sources.
Renewal
Follow the county’s program-specific annual or three-year reapplication requirement.
Official Pinal County exemption pages

Find Pinal County Deeds and Protect the Parcel Record

The Recorder maintains the document. The Assessor updates its ownership display after recorded conveyance information is received and processed.

Search the parcel first

Save the Assessor parcel number, owner display, subdivision and legal-description clues.

Search Recorder records

Use the buyer, seller, trust or company name and narrow the results with a date range or document type.

Verify the document

Compare parties, recording date, legal description, parcel references and instrument type.

Request the appropriate copy

Follow the Recorder’s current image or certified-copy procedure when the document is needed for a legal or financial transaction.

Recorder limitation: Recorder staff cannot give legal advice, complete a deed for you or recommend which legal instrument to use.

Parcel Alert List

The free Assessor PAL program can notify an enrolled owner when the Assessor receives a deed or mailing-address-change request. Review the in-person enrollment and identification requirements.

Official Pinal County PAL program Review Parcel Alert List

Recorded-document notifications

The Recorder’s search system also provides notification resources. Alerts are warnings, not title insurance and not a guarantee that a fraudulent instrument will be blocked.

Official Pinal County Recorder search Open Official Records

Use the Pinal County Assessor Parcel Viewer

The map is especially useful for rural land, parcels without normal street addresses, subdivision research and nearby-property comparisons.

Confirm location

Search by parcel or address and compare roads, subdivisions and surrounding parcels.

Research neighboring parcels

Use nearby parcel context to confirm a property and identify potential comparable locations.

Check Tax Area Code

Review parcel details to identify the Tax Area Code before researching applicable taxing jurisdictions.

Not a legal survey: online parcel boundaries are for research. Use recorded plats, legal descriptions and a licensed surveyor for fences, easements, construction or boundary disputes.
Official Pinal County Assessor Parcel Viewer Open Parcel Viewer

Correct Ownership, Address or Parcel Information

Problem
Documents to gather
Office to contact
Owner name has not updated
Recorded deed, fee number and closing date.
Recorder first, then Assessor ownership support.
Tax mailing address is wrong
Parcel number, owner identification and correct mailing address.
Assessor mailing-address form.
Situs address is wrong
Address assignment, permit, utility or emergency-services documentation.
Assessor customer service or mapping division.
Building facts are wrong
Plans, permits, measurements, photographs or demolition records.
Assessor appraisal division.
Parcel boundary appears wrong
Recorded plat, legal description and professional survey.
Assessor mapping for record review; surveyor or attorney for legal boundary questions.
Tax payment is missing
Receipt, confirmation, bank record, amount and payment date.
Treasurer.

Use the official online form to request a real-property mailing-address change. Continue checking Parcel Inquiry until the new address is reflected on later records.

Official Pinal County address-change form Submit Address Change

Pinal County Assessor, Treasurer and Recorder Contacts

Office schedules differ by location. Recheck current hours before traveling, particularly for exemption applications that require an in-person visit.

Office
Use it for
Contact and hours
Assessor — Florence
Full Assessor services, parcel records, appeals and exemptions.
31 N. Pinal Street, Building E, Florence, AZ 85132
520-866-6361
Monday–Friday, 8 a.m.–5 p.m.
Assessor — Apache Junction
Local Assessor customer service.
575 N. Idaho Road, 800 Building, Apache Junction, AZ 85119
520-866-6134
Monday–Thursday, 8:30 a.m.–4 p.m.
Assessor — Casa Grande
Local Assessor customer service.
820 E. Cottonwood Lane, Casa Grande, AZ 85122
520-866-6361
Monday–Thursday, 8:30 a.m.–4 p.m.
Assessor — Maricopa
Local Assessor customer service.
19955 N. Wilson Avenue, Building 100, Maricopa, AZ 85139
520-866-3956
Tuesday–Friday, 8:30 a.m.–3:30 p.m.
Assessor — San Tan Valley
Local Assessor customer service.
31505 N. Schnepf Road, San Tan Valley, AZ 85140
520-866-8094
Tuesday and Thursday, 8:30 a.m.–3:30 p.m.
Treasurer
Tax bills, payments, receipts, liens and payment history.
31 N. Pinal Street, Building E, Florence, AZ 85132
520-509-3555 or 888-431-1311
treasurer@pinal.gov
Recorder
Recorded deeds, liens, releases and document copies.
Use the official Recorder page and Records Search for current branch information.

Assessor call script

“I am calling about parcel [number]. I need help with the [2026 or 2027] FCV, LPV, legal class, owner record or property facts. My notice is dated [date].”

Treasurer call script

“I am calling about parcel [number] and tax year [year]. A payment of [amount] was sent on [date]. Please confirm the installment, balance and posting status.”

Appeal call script

“I received a Notice of Value or Assessor decision for parcel [number] dated [date]. Please confirm the correct filing route and deadline.”
Official Assessor office directory Verify Locations and Hours

Official Pinal County Property Resources

Use each link for the task described. These destinations maintain the official parcel, tax, valuation and document records.

Assessor Parcel Search

Owner, address, parcel, subdivision and land-description lookup.

Open Parcel Search

Assessor Parcel Viewer

Map-based parcel, location and Tax Area Code research.

Open Parcel Viewer

Treasurer Parcel Inquiry

Tax bills, coupons, payment history, receipts and balances.

Open Tax Records

Recorded Documents

Deeds, liens, releases and other recorded instruments.

Open Recorder Search

Current Notice of Value

2027 valuation notice and April 18, 2026 appeal deadline.

Read Current Notice

Valuation Appeals

Residential and non-residential petitions and appeal guidance.

Open Appeal Help

Senior Freeze

2026 dates, income limits, documents and application PDF.

Open Senior Freeze

Personal Exemptions

Widow, widower, disability and nonprofit exemption information.

Open Exemptions

Property-Tax Dates

Due dates, delinquency rules and annual tax cycle.

Open Tax Calendar

Pinal County Property Search FAQ

What is the official Pinal County Assessor property search?

The official Assessor Parcel Search supports owner, property address, book-map-parcel number, subdivision, section/township/range and cabinet/slide/lot searches.

Can I search Pinal County property records by owner name?

Yes. Enter an individual with the last name first. Try the last name alone or the legal trust, estate, LLC or business name when the expected person does not appear.

How do I search Pinal County property records by parcel number?

Enter the book, map and parcel components shown on the Notice of Value, tax statement, deed or prior Assessor result. Include any suffix displayed on the official record.

What is the difference between FCV and LPV?

Full Cash Value is the Assessor’s market-value opinion and is generally appealable. Limited Property Value is calculated under Arizona law and is generally used in the tax calculation.

What was the Pinal County 2027 valuation appeal deadline?

Pinal County mailed 2027 valuation notices on February 27, 2026 and published April 18, 2026 as the administrative appeal deadline.

When are 2026 Pinal County property taxes due?

For bills over $100, the first half is due October 1, 2026 and the second half is due March 1, 2027. Because November 1 and May 1 fall on weekends, the next-business-day delinquency rule applies.

What should I do if the Pinal County tax bill did not arrive?

Search Treasurer Parcel Inquiry, print the bill or coupon, verify the Assessor mailing address and pay by the deadline. Failure to receive a courtesy statement does not remove the tax obligation.

Does the Pinal County Senior Freeze freeze property taxes?

No. It freezes a qualifying Limited Property Value for three years. Tax rates, special districts and other bill components can still change.

Where can I find a Pinal County deed?

Use the Pinal County Recorder Official Records Search. Search by party name, fee number or document type, then confirm the recording date and legal description.

Is the Pinal County parcel map a legal survey?

No. The Parcel Viewer is a research tool. Use recorded plats, legal descriptions and a licensed surveyor for boundary, easement, fence or construction decisions.

Complete the Search Safely

Start with the Assessor parcel search, save the parcel number and Tax Area Code, and then move to the responsible office. Use the Treasurer for bills and receipts, the Recorder for deeds and the Assessor or County Board of Equalization for valuation appeals.

During 2026, distinguish the upcoming 2026 tax statement from the 2027 Notice of Value, verify mortgage payments, file an eligible Senior Freeze application by September 1 and use official county records before making a legal or financial decision.

Property Search Smart Helper

Find the Right Property Record, Tax Bill, Deed or Assessor Search Route

Use this helper before searching county property records. It helps you choose the right office, prepare the right details, avoid wrong-office mistakes, and review property records safely.

Official-source focused Use county assessor, appraiser, auditor, tax collector, treasurer, recorder, clerk, GIS and appeal resources where available.
Not legal or tax advice Always confirm values, taxes, deeds, exemptions, appeals and deadlines with the official county office.
Works across states Designed for APN, PIN, parcel number, STRAP, folio, account number, GIS map and deed-record searches.

Property Search Route Finder

Choose what you have and what you want to find. The tool will suggest the best search route and common mistake to avoid.

Copied.

Parcel / APN / PIN Format Helper

Parcel numbers are formatted differently by county. Try these variations if your official search does not return results.

This tool does not send or store your entry. It only creates search-format ideas on this page.
Copied.

Assessor, Tax Collector, Recorder or GIS?

Select your issue and this tool will show the office that usually handles it.

Choose an option above
This finder helps prevent wrong-office mistakes. Exact office names vary by state and county.

Simple Property Tax Estimate Helper

This is a general estimate only. State and county tax rules differ, so always verify final bills with the official tax collector, treasurer or county tax office.

Copied.

Exemption / Appeal Readiness Checklist

Use this before applying for an exemption or challenging a value. Missing proof is one of the biggest reasons users waste time or miss deadlines.

Property Record Review Checklist

Review these fields before relying on any assessor, appraiser, auditor, property appraiser, tax or deed record.

Official-source and accuracy note: This helper is for educational use only. Property values, tax bills, deeds, exemptions, GIS boundaries and appeal deadlines can change. Always confirm final information with the official county assessor/appraiser/auditor, tax collector/treasurer, recorder/clerk, GIS office or appeal board.