IMPORTANT INFORMATION:

 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 mcassessor.maricopa.gov/assessor.

* 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.    

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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 Registration Form

       Request an Appeal Form

       Request address to be updated                                                Address Change Date:______/_______/_______

Taxpayer Name (Please Print):_______________________________________Phone:_______-_____________

Street Address:___________________________________________________ Ste/Apt/Unit #______________

City:_______________State____Zip______-______   Owner’s Signature: _______________________________
Detach and mail to: Maricopa County Assessor, 301 W Jefferson #120, Phoenix AZ 85003-2196
If you do not receive your form within two weeks, please contact us at 602-506-3406 or mcassessor.maricopa.gov/assessor.

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APPEAL INSTRUCTIONS:
 
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.
 
TAX BILL:
 
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.
 
LEGAL CLASS:

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 early.                             
Qualifications: (must meet all of the following)

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.  
 

ASSESSOR WEBSITE:            mcassessor.maricopa.gov/assessor 

You will need to use your Parcel ID from the front of this form in order to access some of these options.

QUESTIONS:                                      Contact 602-506-3406
 
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.