ARIZONA Taxable Personal Property

State

Arizona

Year

2013

Is Personal Property Taxed

Yes

Are Motor Vehicles Taxed

No, but see footnote

Is Inventory Taxed

No

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_PP13

Footnotes

Certain Class 1 and Class 2 personal property is exempt up to a maximum amount of $133,868 of full cash value. Effective 2 August 2012, the exemption amount is adjusted based on the average annual percentage increase, if any, in the employment cost index in the two most recent complete state fiscal years. "Employment cost index" means the average of the four employment cost indices reported by the bureau of labor statistics of the United States department of labor or its successor for the four quarters of the state fiscal year.
Arizona charges a Vehicle License Tax (VLT) in lieu of a personal property tax on vehicles. The VLT is based on an assessed value of 60% of the manufacturer’s base retail price reduced by 16.25% for each year since the vehicle was first registered in Arizona. As of 1 December 2000, the rate is calculated at $2.80 (new vehicles) / $2.89 (used vehicles) for each $100 of the assessed value. Certain veterans, their spouses, and disabled individuals receiving social security are exempt from the VLT.

Sources

Ariz. Rev. Stat. § 42-11001(10); Ariz. Rev. Stat. § 42-11002 (in effect for 2013)
Ariz. Rev. Stat. § 42-11125 (in effect for 2013)
Ariz. Rev. Stat. § 42-11001 ~ § 42-11002; Ariz. Rev. Stat. §42-11127 (in effect for 2013)
Ariz. Rev. Stat. § 42-15201 ~ § 42-15204; Ariz. Rev. Stat. § 42-19151 ~ § 42-19153 (in effect for 2013)
Ariz. Rev. Stat. § 28-5801 ~ § 28-5803 (in effect for 2013)

A.R.S. Const. Art. IX § 2


Arizona Summary of Taxes (2011), Arizona Department of Revenue, p. 2.

[http://www.azdor.gov/Publications.aspx Accessed on 4/11/2013]

/sites/default/files/gwipp/upload/sources/Ari...

A.R.S. Const. Art. IX § 11


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