ARIZONA Taxable Personal Property

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State

Arizona

Year

2009

Is Personal Property Taxed

Yes

Are Motor Vehicles Taxed

No, but see footnote

Is Inventory Taxed

Are Machinery and Equipment Taxed

Yes, but see footnote

How are Mobile Homes Taxed

Mobile home characteristics determine tax status

Mobile Home Characteristics

Each mobile or manufactured home is subject to ad valorem property tax to be assessed and collected in the same manner and at the same time as other personal property. However, a mobile home may be taxed as real property if the owner files an Affidavit of Affixture with the Assessor, in the county where the real property is located, certifying that mobile home is permanently affixed. Permanently affixed means the installation of a mobile home on real property that is owned by the owner of the mobile home. For any trailer that is 8 feet or less in width and less than 32 feet in length and that is not used as a place of residence or for a commercial purpose, a license tax in lieu of ad valorem property taxes is assessed in the same manner as on other vehicles.

Mobile Home Definition

A mobile home is a structure that is transportable in one or more sections including the plumbing, heating, air conditioning and electrical systems that are contained in the structure and that, when erected on site, is either (1) more than 8 feet in body width, 32 feet or more in body length and built on a permanent chassis; or (2) regardless of the size, used as a single family dwelling or for commercial purposes with or without a permanent foundation.

Record ID

AZ001_PP09

Footnotes

Personal property that is class 2 property that is used for agricultural purposes or personal property that is class 1 property that is used in certain trades or businesses is exempt from taxation up to a maximum amount of $50,000 of full cash value for each taxpayer.

A vehicle license tax is assessed in lieu of a property tax on motor vehicles. The vehicle license tax is annually assessed based on the value of the vehicle. The state does not collect a vehicle license tax or vehicle registration fee from a veteran for a vehicle or any replacement of the vehicle acquired by financial aid from the veterans' administration; from a veteran for a personally owned vehicle or a veteran and another party owning a vehicle, if the veteran is certified by the veterans' administration to be 100% disabled and drawing compensation on that basis; or from the surviving spouse of the disabled veteran until the surviving spouse's remarriage or death. The state does not collect a vehicle license tax from a disabled individual who is a recipient of public monies under Title 16 of the Social Security Act.

Sources

Ariz. Rev. Stat. § 42-11001 ~ 42-11002 (in effect for 2009)

Arizona Personal Property Tax (2004) Arizona Department of Revenue [http://www.revenue.state.az.us/brochure/545.pdf Accessed via ISIS on 10/04/2009:http://web.archive.org/web/20060923061631/http://www.revenue.state.az.us/brochure/545.pdf]
View Archived Source

Ariz. Rev. Stat. § 42-11001 ~ § 42-11002 (in effect for 2009); Ariz. Rev. Stat. §42-11127 (in effect for 2009)

Ariz. Rev. Stat. § 42-15201 ~ § 42-15204 (in effect for 2009); Ariz. Rev. Stat. § 42-19151 ~ § 42-19153 (in effect for 2009)

Ariz. Rev. Stat. § 28-5801 ~ § 28-5803 (in effect for 2009)

A.R.S. Const. Art. IX § 2

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