Arizona Revised Statutes

Ariz. Rev. Stat. § 42-13302 (2026)

Determining limited value in cases of modifications, omissions and changes

✓ current as of May 2026

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42-13302. Determining limited value in cases of modifications, omissions and changes

A. In the following circumstances the limited property value shall be established at a level or percentage of full cash value that is comparable to that of other properties of the same or a similar use or classification:

1. Property that was erroneously totally or partially omitted from the property tax rolls in the preceding tax year, except as a result of this section.

2. Property for which a change in physical, objectively verifiable use has occurred on the property since the preceding tax year. For the purposes of this paragraph and section 42-16002:

(a) A change in the occupant or classification of a single-family residence is not a change in use, in and of itself.

(b) A change in the classification of a guest ranch as defined in section 42-13551 is not a change in use, in and of itself.

3. Property that has been modified by construction, destruction or demolition since the preceding valuation year such that the total value of the modification is equal to or greater than fifteen percent of the full cash value.

4. Property that has been split, subdivided or consolidated from January 1 through September 30 of the valuation year, except for cases that result from an action initiated by a governmental entity.

5. Property that previously qualified for property valuation protection under article IX, section 18, subsection (7), Constitution of Arizona, if title to the property is conveyed to a person that does not qualify for property valuation protection or the current owner of the property no longer qualifies or did not reapply for property valuation protection.

6. Property that previously qualified for a statutory valuation and no longer qualifies, unless otherwise provided in law. For the purposes of this paragraph, "statutory valuation" means a specific formula for the calculation of full cash value prescribed in chapter 12, 13, 15 or 19 of this title.

B. In the case of property that is split, subdivided or consolidated after September 30 through December 31 of the valuation year, except for cases that result from an action initiated by a governmental entity, the total limited property value of the new parcel or parcels is the same as the total limited property value of the original parcel or parcels. For the following valuation year, the limited property value shall be established at a level or percentage of full cash value that is comparable to that of other properties of the same or a similar use or classification. The new parcel or parcels shall retain the same value-adding characteristics that applied to the original parcel before being split or consolidated, except as provided in subsection A, paragraph 3 of this section.

C. In the case of property that was split, subdivided or consolidated from January 1 through September 30 of the valuation year as a result of an action initiated by a governmental entity, the limited value is the lower of either:

1. The level or percentage of full cash value that is comparable to that of other properties of the same or similar use or classification.

2. The total limited value for the original parcel or parcels as determined under section 42-13301, and in the following valuation year, the limited property value shall be established pursuant to section 42-13301.

D. In the case of property that was split, subdivided or consolidated after September 30 through December 31 of the valuation year as a result of an action initiated by a governmental entity, the total limited value for the resulting parcel or parcels is the same as the total limited value for the original parcel or parcels as determined under section 42-13301, and in the following valuation year, the limited property value shall be established as the lower of either:

1. The level or percentage of full cash value that is comparable to that of other properties of the same or similar use or classification.

2. The limited property value established pursuant to section 42-13301.

Notes of Decisions

Cited in 6 cases (5 in the last 5 years), 2009–2023 · leading case: Premiere RV & Mini Storage LLC v. Maricopa Cnty., 215 P.3d 1121 (Ariz. Ct. App. 2009).

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Premiere RV & Mini Storage LLC v. Maricopa Cnty., 215 P.3d 1121 (Ariz. Ct. App. 2009). · cites it 26× “A.R.S. § 42-13302 (“Rule B”) permits LPV to be determined by reference to the value of comparable properties.”

MacHu v. Pinal Cnty. (Ariz. Ct. App. 2023). · cites it 26× “See A.R.S. § 42-13302. This case requires us to examine whether a county may use a “neighborhood system” to determine the limited property value of a parcel.”

Huhtamaki v. Maricopa (Ariz. Ct. App. 2023). · cites it 23× “¶7 Because the Minor Land Division required both a split and various combinations involving the Property, the Assessor applied A.R.S. § 42-13302(A) to calculate the Property’s 2018 limited property value (“LPV”).”

Qasimyar v. Maricopa (Ariz. Ct. App. 2021). · cites it 15× “Concluding that every change in classification necessarily entails a change in use, therefore, would nullify the earlier inclusion of the word “classification” in § 42-13302—a result we avoid if possible.”

5133 N Cent. v. Maricopa Cnty. (Ariz. Ct. App. 2023). · cites it 14× “See A.R.S. § 42-13302; Premiere RV & Mini Storage LLC, 222 Ariz.”

Qasimyar v. Maricopa (Ariz. Ct. App. 2021). · cites it 2× “Taxpayers contend that reclassifying the Properties because they were owner- occupied primary residences was a “change in use” that required the LPVs to be calculated pursuant to “Rule B,” see A.R.S. § 42-13302(A). The tax court agreed with Taxpayers and granted partial summary…”

— Ariz. Rev. Stat. § 42-13302(A) — 5 cases

Huhtamaki v. Maricopa (Ariz. Ct. App. 2023). “¶7 Because the Minor Land Division required both a split and various combinations involving the Property, the Assessor applied A.R.S. § 42-13302(A) to calculate the Property’s 2018 limited property value (“LPV”).”

5133 N Cent. v. Maricopa Cnty. (Ariz. Ct. App. 2023). “See A.R.S. § 42-13302; Premiere RV & Mini Storage LLC, 222 Ariz.”

Qasimyar v. Maricopa (Ariz. Ct. App. 2021). “Concluding that every change in classification necessarily entails a change in use, therefore, would nullify the earlier inclusion of the word “classification” in § 42-13302—a result we avoid if possible.”

Qasimyar v. Maricopa (Ariz. Ct. App. 2021). “Taxpayers contend that reclassifying the Properties because they were owner- occupied primary residences was a “change in use” that required the LPVs to be calculated pursuant to “Rule B,” see A.R.S. § 42-13302(A). The tax court agreed with Taxpayers and granted partial summary…”

MacHu v. Pinal Cnty. (Ariz. Ct. App. 2023). “See A.R.S. § 42-13302. This case requires us to examine whether a county may use a “neighborhood system” to determine the limited property value of a parcel.”

— Ariz. Rev. Stat. § 42-13302(A)(1) — 1 case

Premiere RV & Mini Storage LLC v. Maricopa Cnty., 215 P.3d 1121 (Ariz. Ct. App. 2009). “A.R.S. § 42-13302 (“Rule B”) permits LPV to be determined by reference to the value of comparable properties.”

— Ariz. Rev. Stat. § 42-13302(A)(2) — 2 cases

— Ariz. Rev. Stat. § 42-13302(A)(4) — 2 cases

— Ariz. Rev. Stat. § 42-13302(B) — 1 case

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