If this property is classified as owner-occupied (Legal
Class 3) and is being used as a rental unit (Legal Class 4), the owner must
notify the County Assessor of the rental use of the property or be subject to a
civil penalty under Arizona Revised Statute 42-12052. For any classification
changes, you may request an “Application for Reclassification of
Property” form by calling 602-506-3406 or by visiting our web site at
* Full Cash Value (FCV) is used to compute
secondary taxes, which may consist of bonds, budget overrides, and special
districts such as fire, flood control, and other limited purpose
districts. Full Cash Value is a reflection of the market value of your
property and consists of land and improvements.
** Limited Property Value (LPV) is used to compute
primary taxes for the maintenance and operation of school districts, cities,
community college districts and counties. The Limited Property Value is
calculated according to a statutory formula mandated by the Arizona State
Legislature and cannot exceed the Full Cash Value.
Request Forms, Information and/or Address Update
Request for Senior
Homeowner Property Valuation Protection Information and Registration Forms
Request for Personal
Exemption (Widows, Widowers and totally disabled) Information
Request for Residential Rental
Request an Appeal Form
Request address to be
Address Change Date:______/_______/_______
Taxpayer Name (Please
Owner’s Signature: _______________________________
Detach and mail to: Maricopa County Assessor, 301 W Jefferson #120, Phoenix
If you do not receive your form within two weeks, please contact us at
602-506-3406 or mcassessor.maricopa.gov/assessor.
If you think this property has been improperly valued, classified or listed
incorrectly, you may petition the Assessor for review within 60 days of the
NOTICE DATE. A “Petition for Review of Valuation” with
filing instructions can be obtained from the Assessor’s Office by phone,
Internet, mail (see “Request for Information” form above) or in
person. The completed petitions for the 2008 valuation appeal must be
filed by the APPEAL DEADLINE, listed on the front of this
notice. The “Petition for Review of
Valuation” includes a check box to request a meeting with an appraiser.
The Assessor’s Office will contact you with your meeting date and time.
Your 2008 tax bill for this valuation notice will be sent by the
Treasurer’s Office in September 2008. For questions regarding
your tax bill, please call 602-506-8511.
• Class One (Commercial)
• Class Two (Vacant Land, Agriculture, Exemptions)
• Class Three (Owner Occupied Residential)
• Class Four (Residential Rentals, Common Areas)
• Class Six (Historic Residential, Foreign Trade Zone, Enterprise Zone)
• “M” mixed use if two or more legal classes apply
SENIOR HOMEOWNER PROPERTY VALUATION PROTECTION:
The Assessor must receive an application and all documentation before
September 1st to be processed for the current tax year, so please file
Qualifications: (must meet all of the
• Resident of Arizona
• Age 65 or older (at least one person on title of property)
• Primary Residence Past Two (2) years
• Income cannot exceed statutory level
$29,904 for single household
$37,380 for family household
Renewal is required every three years, and a renewal notice will
be mailed at least six months prior to deadline.
RESIDENTIAL RENTAL REGISTRATION & CLASSIFICATION CHANGE:
All rental property owners are required by law to register their property with
the Assessor of the county in which the property is located. There may be
monetary penalties imposed for failure to comply with this statute (ARS
42-12052). Additional information, registration, and
classification forms may be obtained by calling 602-506-3406 or at
mcassessor.maricopa.gov/assessor . All Out-of-state owners are required
to assign a statutory agent who resides in Arizona and will accept legal
documentation on behalf of the owner.
|1. Maps, Property Information and residential components
Residential changes by ZIP code
|2. Residential sales comparisons
|3. Appeal Information and forms
FAQ's (Frequently Asked Questions
|4. Residential rental property registration form
|5. Common area parcel form
You will need to use your Parcel ID from the front of this form
in order to access some of these options.
The Assessor’s Call Center will answer questions and provide needed forms
related to your property valuation. When contacting the Call Center, please
have your Parcel ID from the front of this form ready.