Mohave County, home to Kingman and roughly 230k Arizonans, uses Arizona's dual-valuation property tax system — with Full Cash Value (FCV) for secondary taxes and Limited Property Value (LPV, capped at 5% growth per year under Proposition 117) for primary taxes. This guide explains the 10% assessment ratio for primary residences, the automatic Homeowner Rebate that reduces your school tax by up to $600, and the constitutional 1% cap that limits primary tax on owner-occupied homes.
How the bill is built
Arizona property tax calculation runs in two parallel tracks: primary taxes (applied to LPV) and secondary taxes (applied to FCV). For most homeowners, both values are the same — until Proposition 117's 5% annual LPV growth cap starts pulling them apart in a rising market. Start with your home's Full Cash Value (FCV) and Limited Property Value (LPV) — in year one after a purchase, both equal market value.
For a Class 3 primary residence, multiply LPV by the 10% assessment ratio to get your Net Assessed Value (NAV). Multiply NAV by the combined tax rate (per $100 of assessed value) to get your gross tax. Then the state automatically applies the Homeowner Rebate: 40% of your primary school district tax is subtracted (up to $600 per year). Finally, Arizona's constitution caps your primary tax at 1% of LPV — if your post-rebate primary tax still exceeds 1% of LPV, the state pays the rest.
Mohave County rate breakdown (per $100 AV, Kingman district)
| Taxing entity | Rate |
|---|---|
| Kingman USD | 3.4520 |
| Mohave County | 1.8795 |
| City of Kingman | 0.0000 |
| Mohave Community College | 0.4820 |
| Combined total | 5.8135 |
Data record updated April 19, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.
Sources and scope: Check rates and parcel details with Mohave County Assessor. Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.
Programs and credits for Arizona homeowners
Arizona does not have a traditional homestead exemption that reduces your assessed value. Instead, its primary homeowner protections come from the classification system itself — a primary residence is "Class 3" property, which gets a 10% assessment ratio and a 40% state rebate on school taxes. Here's what's available:
Primary Residence Classification (Class 3) — 10% assessment ratio
Make sure the Mohave County Assessor has your property classified as Class 3 (Primary Residence) rather than Class 4 (rental). This means your Limited Property Value (LPV) is multiplied by 10% to arrive at Net Assessed Value — the base on which tax is computed. Rental and second homes use a higher ratio. You self-declare by submitting an affidavit; converting a property between classes requires updating the classification.
Homeowner Rebate (State Aid to Education) — 40% of primary school tax, up to $600
Automatically applied to every Class 3 primary residence on the tax bill. The state reimburses 40% of the primary school district tax portion of your bill, capped at $600 per year. No application required beyond establishing Class 3 classification.
1% Primary Property Tax Cap — constitutional limit
Arizona's constitution caps the primary property tax on Class 3 homes at 1% of Limited Property Value. If your combined primary rates would exceed 1% of LPV, the state makes up the difference through additional state aid — you never pay more than 1% in primary tax. (Secondary taxes — voter-approved bond issues and overrides — can push the total higher.)
Proposition 117 LPV Cap — 5% annual growth limit
Your Limited Property Value cannot increase by more than 5% per year, no matter how fast market values rise. In a hot market like Maricopa's, this is worth substantially more than any fixed homestead exemption — after 5 years of the cap, your tax base can be 25–40% below market value.
Senior Property Valuation Protection (Senior Freeze)
Homeowners 65+ with total household income under approximately $48,000 (single) / $60,000 (couple) — thresholds adjust annually — can apply with the county assessor to freeze their home's LPV at its current value. Renew annually with income documentation. This is in addition to Prop 117.
Widow/Widower and Disabled Exemption — income-limited
Arizona offers a dollar-amount exemption (roughly $4,476 of assessed value in 2025, adjusted annually) for widows, widowers, and persons with total and permanent disabilities whose income is below statutory limits. Apply with the Mohave County Assessor by April 15.
Appealing your valuation
Arizona property owners receive a Notice of Value from the county assessor by March 1. Appeal to the county assessor within 60 days, then to the County Board of Equalization (or the State Board of Equalization in large counties) if unresolved, and finally to Tax Court. The single highest-leverage appeal is a first-year "Rule B" valuation on new construction — a successful appeal that year locks in a lower LPV permanently.