What Is Your Legal Class

Acronyms:

  • CVP: Centrally Valued Property
  • P or PP: Personal Property
  • LAP: Locally Assessed Property
  • FCV: Full Cash Value
  • R: Real Property
  • LPV: Limited Property Value

2021 Property Class Summary

Property Class

Data Entry Property Class

Valid Property Type

Assessment RatioDescription (Short)
1.10101CVP.18
Producing Mines
1.20102LAP/R&P.18
Standing Timber
1.30103CVP.18
Gas and Electric
1.40104CVP.18
Airport Fuel Delivery
1.50105CVP.18
Producing Oil and Gas
1.60106CVP.18
Water Utility Companies
1.70107CVP.18
Pipelines
1.80108LAP/R&P.18
Shopping Centers
1.90109LAP/R&P.18
Golf Courses
1.100110LAP/R&P.18
Commercial/Manufacturers, Assemblers, Fabricators Both Real and Personal Property
1.110111CVP.18
Telecommunications
1.120112LAP/R ONLY.18
Commercial/Industrial Real Property and Improvements Not in Other Classes
1.130113LAP/R ONLY.18
Commercial/Industrial Personal Property Not in Other Classes
1.140114CVP.18
Electric Cooperatives
2.C02CLAP/R ONLY.15
Property Burdened by Conservation Easements
2R.D02RDLAP/R ONLY.15
Golf Courses Real Property Not in Class 1.9
2P.D02PDLAP/R ONLY.15
Golf Courses Personal Property Not in Class 1.9
2.R02RCVP/LAP/R ONLY.15
Agriculture/Vacant Land/Non-Profit-Real Property and Improvements Not Included in Other Classes
2.P02PCVP/LAP/R ONLY.15
Agriculture/Vacant Land/Non-Profit Personal Property Not Included in Other Classes
3 or 3.103/0301LAP/R&P.10
Primary Residence
3.20302LAP/R&P.10
Primary Residence of Qualified Family Member
3.30303LAP/R&P.10
Primary Residence Also Leased or Rented to Lodgers
4.10401LAP/R&P.10
Non-Primary/Bank Owned/Not in Other Classes Residential (Please Note: Property Class character is a comma)
4.20402LAP/R&P.10
Rental/Leased Residential
4.30403LAP/R&P.10
Child Care Facilities
4.40404LAP/R&P.10
Non-Profit Residential Housing Facilities for Handicapped or Seniors
4.50405LAP/R&P.10
Licensed Residential/Nursing Care Institutions for Handicapped or Seniors
4.60406LAP/R&P.10
Bed and Breakfast
4.70407LAP/R&P.10
Agricultural Housing Residences Not Included in Class 3
4.80408LAP/R ONLY.10
Residential Common Areas Valued Pursuant to ARS 42-13403
4.90409LAP/R&P.10
Timeshares
4.100410LAP/R&P.10
Non-Primary Residential Leased or Rented to Lodgers
505CVP.15
Railroads/Private Car Companies/Flight Properties
6.10601LAP/R ONLY.05
Non-Commercial Historic
6.20602LAP/R&P.05
Foreign Trade Zones
6.30603LAP/R&P.05
Military Reuse Zones
6.40604CVP/LAP/R&P.05
Environmental Technology
6.50605LAP/R&P.05
Environmental Remediation
6.60606LAP/R&P.05
Healthy Forests
6.70607LAP/R&P.05
Biodiesel Fuel Manufacturing
6.80608LAP/R&P.05
Renewable Energy Equipment Manufacturing
7.B07BLAP/R&P.18
Commercial Historic Base Value
7.H07HLAP/R&P.01
Commercial Historic Renovation Value
8.B08BLAP/R&P.10
Residential/Commercial Historic Base Value
8.H08HLAP/R&P.01
Residential/Commercial Historic Renovation Value
909LAP/R&P.01
Certain Improvements on Government Property