Pima County will send tax statements to 450,000 property owners for 2013 starting Friday, the county said in a press release.

On Friday, 233,000 statements will go to property owners who pay their taxes directly. On Sept. 13, another 170,000 statements will go to property owners whose mortgage companies pay their tax bills. On Sept. 20, 47,000 statements will go to businesses for personal property taxes.

The press release said a random survey of 180,000 homeowners' bills showed an average decline in bills of 1.1 percent from a year ago.

"In all, the county will collect $4 million less from taxpayers than it did last year," the third straight year of declines, the release said. The county is levying $382.9 million in property taxes for 2013-14, it said.

Property value declines in the wake of the recession and meltdown of the housing market account for the decline, the county's statement said.

Taxpayers can access their information and general information on property taxes on the Pima County property tax website, www.pima.gov/taxes.