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good day I'm Douglas Wolfe your pinal county assessor we've created these videos to assist you in understanding the property valuation process and how and when you may appeal your valuation let's start with the basics the assessor's office role is to identify locate and value all taxable properties within the county we do not set the tax rates for the county that is done by your Board of Supervisors we also do not physically visit every property in the county every year is that would be impossible to do instead we use a mass appraisal technique as dictated by state statute and by the state department of revenue every year before March 1st we're required to send a notice of value to every property owner it looks something like this and you'll get it in the mail the next point is very important the statutes for determining that value require that we look back 24 months in time and use the comparable sales data from that time period further state statute does not allow us to use sales dat

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