A Conversation with Yavapai County Assessor Ched Simmons
Breaking Down Property Taxes, Exemptions, and the Role of the County Assessor
When Yavapai County Assessor Judd Simmons joins the show, it usually means one thing: an important clarification the public needs to hear. This time was no different.
Fresh off an article that “blew up the internet,” Simmons sat down to explain recent changes to property tax exemptions—particularly those affecting disabled veterans—while also clearing up long-standing confusion about what the Assessor’s Office actually does (and doesn’t do).
The Article That Sparked the Conversation
The buzz centered around property tax exemptions administered through the Yavapai County Assessor’s Office. Simmons outlined three major exemption programs available to qualifying residents:
Widow/Widower Exemption
Disability Exemption
Veterans Disability Exemption
The most talked-about change came from new legislation passed last year that provides a 100% property tax exemption for veterans with a 100% service-connected disability.
However, Simmons emphasized a critical point that caused confusion online:
There is still an income qualification requirement.
While many believed the exemption removed income limits altogether, the legislation was structured in a way that still includes income thresholds. Veterans who exceed those limits may not qualify, despite their disability rating.
The takeaway? The exemption is real, powerful, and meaningful—but residents should confirm eligibility before assuming they qualify.
What the County Assessor Actually Does (and Doesn’t Do)
One of the most persistent myths in local government is that the Assessor’s Office sets tax rates or collects taxes. Simmons was clear: that’s not their role.
Here’s the breakdown:
The Assessor’s Office
- Identifies, lists, maps, and values all property in the county
- Processes deeds, permits, new construction, and remodels
- Administers property tax exemptions
The Board of Supervisors & Taxing Jurisdictions
- Set tax rates (county, school districts, fire districts, etc.)
The County Treasurer
- Sends tax bills
- Collects property taxes
In short, the Assessor determines value, not taxes.
With a staff of about 58 employees responsible for valuing roughly 172,000 parcels across a county the size of New Jersey, the office relies on mass appraisal techniques—using data, statistics, and comparable properties—rather than individual inspections for every home.
Notices of Value: What to Expect and What You Can Do
One of the most important times of year for the Assessor’s Office is the mailing of Notices of Value, which typically go out in early to mid-February.
Once property owners receive their notice, they have 60 days to appeal if they believe the value is incorrect.
The appeal process includes:
- Petition for Review (online or in person)
- Assessor Review using comparable sales and property data
- Board of Equalization Hearing with an independent hearing officer
- Tax Court, if necessary
Simmons emphasized that property owners have multiple opportunities to be heard—and should absolutely review their notices when they arrive.
More Than Just Homes: What Else the Assessor Handles
Beyond residential property, the Assessor’s Office also oversees:
- Personal Property Tax for large businesses (assets over $500,000)
- Commercial properties and land
- Mapping and parcel creation
- Title and deed processing
- Customer service for exemptions and public inquiries
Simmons also spends significant time on public outreach, legislative advocacy, and budget planning, while serving on statewide assessor associations.
Managing Growth Without Growing Government
Despite steady residential and commercial growth in Yavapai County, Simmons noted that the office has remained lean and efficient. The department processes roughly 4,000–5,000 building permits per year, staying on top of demand without significantly expanding staff.
The approach? Prioritization, efficiency, and not fixing what isn’t broken.
Is AI Coming to the Assessor’s Office?
While artificial intelligence is beginning to appear in some government workflows—like drafting letters or reports—Simmons says large-scale AI appraisal systems are still expensive and unproven.
For now, the office is comfortable with its current methods.
Giving Back to the Community
Outside the office, Simmons stays active in the community, serving on the boards of the Boys & Girls Club and 100 Men Who Care, among others—proving public service doesn’t stop at the office door.
Final Thoughts
From tax exemptions to valuation appeals, this conversation served as a timely reminder that information matters—and misunderstandings can spread quickly without it.
As Simmons put it, the key is continued public education. And if that means “breaking the internet” now and then, so be it.
Want to learn more about Property Taxes and the Annual Assessment visit
