Research & Equalization

  1. Market Value

    Find out about the Market Value attributed to property.

  2. Real Property

    Real property is defined as: land and improvements permanently attached to the land. It is also known as real estate, or realty.

  3. Valuation Basis

    Learn about the Full Cash Value (FCV) and Limited Property Value (LPV) used by Arizona to calculate values of each parcel of property.