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Fiscal Year 2024 Annual Report

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We are pleased to present the 2024 Fiscal Year Annual Report for the Maricopa County Assessor’s Office, a comprehensive overview of our work over the past year. This report highlights key accomplishments, initiatives, and financial data that demonstrate our commitment to serving the residents of Maricopa County with accuracy, transparency, and efficiency.

As your Assessor’s Office, our primary goal is to fairly and equitably assess property values, ensuring that everyone contributes their fair share to essential community services like schools, infrastructure, and public safety. During FY2024, we made great strides in modernizing our processes, improving accessibility for taxpayers, increasing public awareness about our work and the many options available to property owners, and fostering a work culture where each team member feels empowered and valued.

You’ll find detailed financial statements, performance metrics, and updates on our ongoing efforts to enhance technology and communication with the public. We invite you to review the report and see how the Maricopa County Assessor’s Office is working to meet the needs of our community today and in the future.

Thank you for your continued support and trust in our work.

Read FY2024 Annual Report.

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Notices of Intent to Reclassify Mailed

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MARICOPA COUNTY, Ariz. (Sept. 23, 2024) – Nearly 14,000 Notices of Intent to Reclassify Residential Property forms were mailed today for the 2025 tax year. The County Assessor is statutorily required to continually review residential property classifications to determine whether the owner on record uses the property as their primary residence. Part of this process is mailing Notices of Intent to Reclassify Residential Property for any of the following reasons:

1. The owner has a mailing address outside the county where the property is located.
2. The owner has a mailing address, other than a post office box, that is different from the physical property address
3. The owner has the same mailing address for more than one class three property in this state.
4. The owner appears to be a business entity.

If you receive this form, please review the definitions of "Primary Residence" and "Qualified Family Member" below to help us determine if the property can be classified as a primary residence.

Primary Residence (3.1): The homeowner can have only one primary residence, no matter how many homes they own within or outside the State of Arizona per A.R.S. § 42-12053 (B).
Standard criteria for determining whether the property is the owner's or relative's primary residence:

1. The period of occupancy each year.
2. The owner's registered voting precinct.
3. The owner's driver's license address.
4. The registration address of the owner's motor vehicle.
5. Other appropriate indicators of primary residency.

Primary Residence of Qualified Family Member (3.2): Owner's qualified family member's only primary residence where they reside per A.R.S. § 42-12053 (A).
Criteria for determining a qualified member:

1. The owner's natural or adopted child or a descendant of the owner's child.
2. The owner's parent or an ancestor of the owner's parent.
3. The owner's stepchild or stepparent.
4. The owner's child-in-law or parent-in-law.
5. The owner's natural or adopted sibling.

Failure to respond truthfully to this Notice and request for information within 30 days of the mailing date will result in a second, final Notice being sent. If the property owner does not respond to the final Notice within 15 days of its mailing date, the referenced property will be reclassified as a 4.1 or secondary residence. The County Treasurer may impose a civil penalty against the property if this occurs equal to the additional state aid rebate applied to the property taxes.

SUBMITTING THIS NOTICE WILL NOT REGISTER THE PARCEL AS A RESIDENTIAL RENTAL PROPERTY IN ARIZONA.

Under A.R.S § 33-1902, rental properties are required to be registered with the Assessor. To register a parcel as a residential rental property in Maricopa County, complete the Residential Rental application online through our customer portal at mcassessor.maricopa.gov.

You can find more information on our FAQ page under Legal Class.

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Business Personal Property Notices Mailed

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Approximately 27,500 Business Personal Property (BPP) Notices of Value for roughly 70,000 accounts were mailed Friday, Aug. 16.

Business Personal Property can include assets such as tables, desks, computers, and machinery and equipment. Business owners must report the acquisition costs of all active assets used in the operation of their business on an annual basis. Once the BPP unit receives this report, they apply depreciation factors to the costs to determine the Full Cash Value.

Owners can appeal their value. The deadline to appeal is Monday, Sept. 16.

You can find more information and access the necessary forms here.