Assessor's Office

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Is all personal property taxed?

Arizona offers several exemptions from personal property tax. Personal property used by the owner for private, domestic purposes is not subject to personal property taxation (except for manufactured housing). Household goods and furnishings, personal wardrobes and jewelry, or recreational possessions used in the owner’s residence and for private activities are exempt from property taxation.

What is personal property?

For property tax purposes, personal property is defined as all types of property except land, buildings, or other real property improvements. Taxable personal property includes all assets used in the operation of a business, farm, or ranch. Manufactured housing (mobile homes) is also personal property, unless the owner files an affidavit affixing the unit to their real estate.
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