Frequently Asked Questions

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Common area

Common areas consist of improved or unimproved real property which is intended for the use of owners and residents of a residential subdivision or development and invited guests of the owners or residents and include common beautification areas and common areas used as an airport (A.R.S. §42-13402).
Common elements of a condominium, as defined in section 33-1202 and golf courses, as defined in section A.R.S.§42-13151(A.R.S. §42-13402).
You must submit two forms, the Residential Common Area Valuation Checklist and the DOR Request to Combine Common Area Parcel Numbers form should be submitted together (A.R.S. §42-13404).
No. The parcels must be owned by a non- profit homeowners' association, community association, or corporation and must be deeded to the association or corporation (A.R.S. § 42-13402).
Yes, but you will receive a tax bill for each individual parcel.
Values for common areas shall be made on the assumption that no other property use is possible by locating and identifying these parcels on your recorded plat map (A.R.S. §42-13403).
As a condition for valuation, the subdivider of a residential subdivision or the community or homeowners' association who owns the common area shall record a deed restriction with the county recorder and file a copy of the restriction with the county assessor restricting the property to use as a common area (A.R.S. §42-13404).
Forms received by June 30th of the current tax year will have the consolidation of common area parcels applied to the current tax year. Forms received after June 30th, will have the consolidation of common area parcels applied to the following tax year.

You can send your request in writing to our office located at:

301 W Jefferson St Phoenix, AZ 85003

Once received, please allow 2-4 weeks for these changes to reflect on our website.