Agricultural Classification as determined by the County Assessor’s Office is for land valuation purposes. This is a statutory valuation that is intended to offer commercial agricultural operations a reduced tax liability, so they can produce agricultural commodities, IF they qualify. To be classified as agricultural by the Assessor, the property must be operating with a reasonable expectation of profit according to generally accepted agricultural practices. In other words, it must be a commercial operation that is in production. Please refer to Arizona Revised Statute (ARS) 42-12151 for a description of the type of businesses that will qualify.

Agricultural Exemption as determined by the County Planning & Development Department has to do with how the property is utilized/developed within the County’s land use jurisdiction. This falls within the purview of the County Planning and Development Dept. and is outside of the Assessor’s scope. If you have questions regarding an agricultural exemption, you should reach out the County Planning and Development for assistance. Their agricultural exemption page can be found here: https://www.maricopa.gov/DocumentCenter/View/6345/Agricultural-Exemption-Application-Packet-PDF?bidId=

An Agricultural Classification and Agricultural Exemption are not mutually exclusive. Having agricultural classification from the Assessor’s Office DOES NOT automatically qualify the property for agricultural exemption with regard to planning, zoning or permitting. Likewise, having an agricultural exemption from the County’s Planning & Development Department DOES NOT automatically qualify the property for agricultural classification. The planning and development packet (referenced above) requires an “Agricultural Verification Form” that is completed by the Assessor’s Office. This form will only be completed if the property has current agricultural classification.

The Assessor certify mails three types of agricultural documents:

• Information requests & parcel split letters. These are intended to notify the property owner that action must be taken to retain agricultural classification. Both the deficiency and the remedy will be listed in the letter, failure to respond will result in a loss of agricultural classification.
• Agricultural Classification Removal Letters & Denial Letters. These are sent when property changes use or has been out of production and no longer qualifies for agricultural classification. They are intended to notify, no action is needed
• Canvass Letters. These letters are sent to the agricultural producers rather than the property owners. The letter is designed to assist the Assessor in verifying property use; ensuring statutory compliance; and understanding how and where an operator is utilizing property in Maricopa County. Failure to respond to these letters will result in the removal of the operator’s approved status and all related property will be removed from agricultural classification.

Yes, any time there is a significant change you must submit an updated application. Significant changes can be:

• Deed transfer to a new owner or a new legal entity
• Split or combine that alters the legal description of the property.
• An expired or altered lease
• A change is use
• A change in operator

Additionally, the Assessor’s Office is required (per ARS 42-12158) to “Make an on-site inspection and appraise all of these properties within every four years”. As a part of that process, the operator may be asked to provide operational information that enables the Assessor to verify statutorily compliance in the use of the property. These requests must be responded to for agricultural classification to be retained.

The Assessor has a duty to ensure all property within the County is valued as it is currently being utilized. Agricultural Classification has very specific statutory criteria. Therefore, it is necessary for the Assessor to gather information to determine if the statutory criteria are being met. The Assessor is granted the authority, per ARS 42-15052, to demand this information. Failure to respond will result in the denial or removal of Agricultural Classification.

As per ARS 42-12157, If an owner of property or the owner's agent intentionally provides false information on an application form, or fails to provide the notice required under section 42-12156:

1. The property shall be reclassified immediately as being used for a nonagricultural use and shall be valued at its nonagricultural full cash value and limited property value.
2. The owner is liable for the additional taxes on the difference between the nonagricultural value and the value of the property for all the tax years in which the property was classified based on the false information.
3. The owner shall also pay a penalty equal to twenty-five per cent of the additional taxes computed under paragraph 2 of this section. The assessor may abate this penalty for good cause. Twenty per cent of the penalty shall be deposited in the state general fund, and eighty per cent of the penalty shall be deposited with the county treasurer to be used by the county assessor's office.

The Assessor is always working in a future year. If you have received a tax bill that is not agricultural values, it is past the period for correction. The Assessor must receive agricultural documentation on or before May 15th to be considered for the current valuation year. Applications received after May 15th will be reviewed and processed for the next available tax year, in the future. As per ARS 42-12153, the Assessor shall not value property as agricultural if the owner or owner’s agent has failed to submit an updated application. Therefore, the Assessor does not have the statutory authority to change the value back to agricultural classification at the time the tax bill is issued.

If you believe your property should be classified as agricultural but, the noticed value is market, you should appeal per the instructions on the notice. You may file an administrative appeal at no cost to you or you may file a tax court appeal. If you file an administrative appeal and disagree with the Assessor’s decision you will be afforded the right to appeal to the State Board of Equalization and then to tax court. If you believe your property has been misclassified, it is important to file a timely appeal so that it might be corrected. The Assessor is unable to correct the classification after the appeal period has ended.

If the use of your property changes, you should contact the Assessor’s Office via email or telephone. ([email protected] or 602-506-3406) Per ARS 42-12156, if there is a change in use, the owner or owner’s agent must inform the Assessor within 60 days of change. Furthermore, per ARS 42-12157, If an owner of property or the owner's agent intentionally provides false information to the Assessor, on an application form, or fails to provide notice of change in use, the property shall be subject to reclassification, immediately as being used for a nonagricultural use and shall be valued at its nonagricultural values.

If you are an out of state producer and have purchased an existing operation, you will need to submit an Agricultural Land Use Application and the relevant information (see new operation check lists) about your operation. The operation must currently be in production to qualify.

If you are starting a new business in the State, the operation must be in production for three years. After that time, you can submit an agricultural land use application, and the relevant information (see new operation check lists) about your operation. The operation must currently be in production to qualify.

Your property may be classified as agricultural in part. Only land and improvements dedicated to agriculture qualify for agricultural classification. Examples are:

• Your personal residence (home) is on the property; the house and an acre of the property are dedicated as residential use and do not qualify for agricultural classification.
• You have a 10-acre parcel of which 5 acres are dedicated to agricultural production, the remaining 5 acres is considered vacant land.
• You have a citrus grove with a boxing facility and a processing facility on site. The grove and the boxing facility will qualify as agricultural while the processing facility will be classified as commercial.
• You have; an equine boarding facility, a hay barn, hot walker, an arena for training and exercise, an arena with seating and shoots for roping events, RV hook ups for trailers and a small home for the trainer that lives on site. The boarding facility, hay barn, exercise/training arena, and the house for the trainer will be considered agricultural. RV hook ups, at a ratio of 2 hook ups per every 10 boarded animals can be considered Agricultural uses as well. The remainder of the property would be considered commercial because rodeo and camping activities are not qualifying agricultural uses.

Agritourism is defined in statute (ARS 3-111) as any activity that allows members of the general public, for recreational or educational purposes, to view, enjoy or participate in rural activities, including farming, ranching, historical, cultural, u-pick, harvest-your-own produce or natural activities and attractions occurring on property defined as agricultural real property pursuant to section 42-12151 if the activity is conducted in connection with and directly related to a business whose primary income is derived from producing livestock or agricultural commodities for commercial purposes.

The primary idea here is that the agritourism must be subservient to an agricultural operation. Property may be grant ed agricultural classification based on an agritourist use, however, an operation cannot be qualified based on the same use.

Qualifying equine activities as per ARS 42-12151 are land and improvements devoted to commercial breeding, raising, boarding or training equine, as defined in section 3-1201 or equine rescue facilities registered with the department of agriculture pursuant to section 3-1350.

Equine activities that do not qualify for agricultural classification are:

• Veterinary Services
• Equine Therapy Services
• Rodeo activities
• Transient boarding such as would be associated with veterinary services or therapy services
• Training of animals that are not intended for sale
• Resue operations not certified by the Department of Agriculture
• Trail Riding
• Horsemanship training
• Any other activity not specifically called out in statute as being agricultural activity

Per the Department of Revenue there are two types of grazing lands

• Range land: natural uncultivated land upon which natural vegetation and in some cases introduced vegetation provides forage for grazing
• Pastureland: irrigated cultivated land that is intentionally seeded to provide forage.

In either case, if the land cannot support the required number of animal units without supplemental feed, it is not grazing land. Such land may be considered high density if it meets the criteria of high yield use in a small area.

Personal property is defined as property that is not real estate. Taxable personal property includes property used for commercial, industrial, agricultural purposes and manufactured housing. Personal property is movable but may be attached to real estate. Personal property that is attached to real estate usually can be removed without causing damage to either the property from which it is removed or to the personal property itself. Property taxes in Arizona are imposed on both real and personal property.

"Ad valorem" is Latin for "according to value"-The basis for an ad valorem tax is the value of the real or personal property.

Full Cash Value (FCV) is the depreciated value of your property, or more technically defined as the current replacement cost new less depreciation of your property.

Real property is the rights, benefits and interests in the ownership of real estate, which includes land, buildings and other improvements located on the land.

The Legal Class is a statutory category that is used to classify property based on the use of the property. This classification determines the assessment ratio for your valuation.

Personal property is valued through the cost approach to value. Based on original cost and age of all personal property in your possession as of December 31st of the prior year, the County Assessor will calculate the current replacement cost new less depreciation (Full Cash Value) of each item. The Assessed Value is based on the Full Cash Value, and the assessment ratio for the legal class of the property. The tax rates for the county and local governmental jurisdictions in which the business operates are applied to the Assessed value. The formulas for calculating Full Cash Value and Assessed Value are:

• Full Cash Value = Original Cost multiplied by Valuation Factor (AZDOR Personal Property Manual, Chapter 10)
• Assessed Value = Full Cash Value multiplied by Assessment Ratio (varies per Legal Class of property per ARS Title 42, Chapter 15, Article 1. For example: 10% for class 3, residential, 16.5% for 1 & 2P, Commercial (adjustable by year) and 15% for class 2R vacant land)

The Assessed Value divided by 100, times the tax rate (set in August of each year) determines property tax billed in September. The County Treasurer bills, collects and distributes the property taxes. Note: to compute taxes for Business Personal Property:

1. Compute the FCV using the reported costs and the Tools on the Website.
2. Subtract the statutory exemption, if applicable.
3. Calculate the Assessed Value: Multiply the remaining FCV and the assessment Ratio of the properties legal class.

First time reporting should be completed using our self-report form located on our website. Once you have reported your assets, an account number will be assigned to your business. You will receive a preprinted statement the following year.

The statement is not a tax bill; it is the annual reporting form for your business to submit changes on your account, (i.e. additions or deletions to equipment, name and address changes). The form is annually due back to the Assessor's Office no later than April 1.

Business personal property deals with the physical assets used in the operation of the business. Verify the information on the form is correct; make changes to the assets on the back of the statement or attach a complete asset list to the statement.

Include the following information: asset description, acquisition year, acquisition cost, any freight, installation, special support, special wiring, special plumbing, and sales tax paid.

To add or delete equipment from your return, use the back side of the form (section 4). When adding equipment, list the total acquisition cost under the appropriate schedule column and the year acquired at the far left of that row in the additions section.

When deleting equipment, list the costs by acquisition year in the deletions section. You must verify that the acquisition year you are deleting is preprinted on the front of the form; if not, deletion will not be considered.

Equipment is qualified if this is the first time it is being assessed in Arizona. Used equipment which has been previously assessed is generally not qualified. Please contact us if there are any questions with regards to previously assessed equipment.

Complete section 1 on the front of the form to identify any changes to the business name, mailing address, or location address.

No, with minor exception, inventory for sale is not taxable in Arizona.

You must submit a written request with the account number to receive a duplicate form.

Fax your request to (602) 506-7335 or email [email protected]. Duplicate forms may be sent as an email attachment, faxed, or mailed. If you are a tax agent, an agency authorization form is required when requesting the duplicate form.

Your return must be postmarked no later than April 1 by the United States Postal Service or certified mail only. Internal company owned postal meters are not accepted as valid postmarks.

Inform us by writing on any open space on the front of the statement or attach a separate letter with your account number, the date your business closed, and what happened with your equipment. You may also notify us at any time of a business closure by emailing [email protected] with the information above.

The Assessor's Office mails out Valuation Notices in July/August. The Valuation Notice will identify your Full Cash Value, Assessed Value and appeal deadlines.

By statute, you have 30 days from the notices mailing date to file a petition for review of valuation, (DOR form 82530). The Assessor's Office has 20 days to respond to your petition. If the disputed value has not been settled by that time, you may file with the Arizona State Board of Equalization within 20 days of the Assessor's decision mailing date.

The first $50,000 in full cash Value is exempt from taxation for class 1 and 2.P agricultural properties. This exemption amount is determined annually by the Arizona Department of Revenue per A.R.S.§ 42-11127(C). Note: the Statutory Exemption is $248,691 in 2024.

The 'Exemption' applies only once throughout the state for each legal Business entity. Businesses with multiple accounts' having a combined total Full Cash Value less than the determined limit, then all accounts receive the 'Exemption'. Otherwise the "exemption" would only apply to accounts up to the limit, any remaining accounts in the multiple would not receive the exemption.

The valuation notice details show if the account received the exemption. It is displayed under the header Exemption Maricopa. You can also lookup the same data on our website

By statute, the tax on business personal property is a debt against the owner. Typically, the leasing company will pay the taxes and issue their own billing to the lessee for reimbursement. Please review your lease agreement for details.

No. The Counties are solely responsible to value and to collect the Personal Property Taxes for the equipment. Separately, the Arizona Department of Revenue charges "Sales Tax", (technically labeled "Transaction Privilege Tax"). The Arizona Department of Revenue charges these taxes on every invoice your leasing company bills to customers in Arizona.

The best way to report any equipment that has been previously assessed by another business entity is to maintain the historical acquisition cost and dates. By reporting the historical information, you will maintain the depreciation already applied to the assets.

The Assessor’s Office periodically reviews the accuracy of our property records to ensure all properties are fairly and equitably valued. The Assessor’s Office utilizes technology to compare recent and older street and aerial photography to find unreported changes to property. Upon finding changes that increase or decrease the Full Cash Value equal to or greater than 15%, the Assessor’s Office will send a letter to the owner reporting the livable and non-livable square footage of the property before and after this canvassing process. The letter will also include information about Rule B and what appeal rights the owner has if they wish to challenge the accuracy of our data update.

The County has 1.2 million properties and we have been unable to review this section of properties for the last several years. Our office is always striving to ensure the most accurate property records possible and this review process is an example of using new processes and techniques to make that possible.

Although you may have not made changes since you owned the property, the prior owners may have made changes that we were unaware of. Due to our county's size and the limited number of staff, we are not able to review every parcel annually.

The Assessor's office re-values your property each year based on the sales market and the improvements on the parcel. Due to the records on your property not being updated for several years, we have recently been able to review your area and make the necessary changes to bring our records up to date.

We have aerial photographs and measuring tools available on our computers. The image quality used is specifically designed to allow a complete and accurate review in the office.

Although each property is affected differently, this notification will result in a recalculation of the property's Limited Property Value (LPV) on which property taxes are set. It is difficult to determine how this will affect the property taxes at this time, as the statutory B-rule ratios are reset at the beginning of each year for every property class. The changes made to the property will be in effect for a future tax year and the statutory B-rule ratio will be set upon completion, review, and approval of the Full Cash Values (FCV) by the Arizona Department of Revenue. For this reason, it is recommended that property owners review the current assessment of their property and notify our office immediately if there are any discrepancies.

The Assessor's office is required to locate, identify, and classify all properties in Maricopa County. Part of this requirement is to assure properties are accurately listed in order for each property to pay their fair portion of the property taxes needed to provide services.

Per Arizona law, the Rule B calculation sets the limited property value at the level or percentage of the full cash value that is comparable to other properties of the same or similar use or classification. If a property was partially or fully omitted from the rolls and/or changes were made to a property, the LPV will be set to the average of that property class (AZ Statute 42-13302). For example, in 2018 tax year, the average LPV was 74% of FCV for primary residences. Therefore, if your primary residence qualified for a B rule, the LPV should be 74% of the FCV.

The Rule B calculation is required when the change in the full cash value of a property is equal to or greater than 15% due to permitted construction or a canvass that recognized a change to improvements on a parcel. It is also used to calculate the LPV for new parcels due to splits and consolidations.

For more information on our B rule policy, please view the Rule B Calculation- Revised (PDF) document.

There is a short video on the Maricopa County Assessor's website that can help explain how a value is formed on a property. The Assessor's office re-values your property each year based on the sales market and the improvements on the parcel.

The Assessor's office re-values your property each year based on the sales market and the improvements on the parcel.

If the room is heated and cooled with the rest of the property it is considered an addition. If there is a wall unit (A/C unit) it will still be counted as an addition but a lower quality classification will be given. Arizona rooms are given a lower quality than an average addition.

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:

MARICOPA COUNTY ASSESSOR
ATTN: COMMON AREA
301 W Jefferson St Phoenix, AZ 85003

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

Our public assistance team typically responds within two business days but may take longer during busy periods.

Use the "Contact Us" form and select the website feedback/issue option.

If you file an administrative action via a Notice of Claim (ARS § 42-16254) or if the Assessor's Office files an administrative action via a Notice of Proposed Correction (§ 42-16252), you may be eligible for refunds for up to three prior tax years. This process, called a resolution, requires approval by various agencies before it can be completed and normally takes several weeks to complete.

The Maricopa County Treasurer's Office will notify you by letter after they receive notification from the Assessor to make the change. If you are not the owner of record for the current year or the other years you may receive a refund, you personally will not be eligible. The tax refund is sent to the person or entity on record as paying the property taxes.

If you believe there is a factual error in our records, we will have an appraiser recheck your property within a few weeks. The appraiser may or may not contact you directly depending upon the issue.

If the error would cause an increase in the assessment, in most instances the correction will be made to the next tax year. If the correction would result in a decrease in the assessment, we will correct the current assessment roll and up to the previous three tax years if the error is determined to exist for any or all of those years.

Aerial photos are typically flown by the chosen vendor between mid-September and early December depending on that year's coverage extents and weather. Specific flight date information for our maps can be found on the layers tab under Aerial Flight Dates. Please note: the actual flight dates are the calendar year before the photography is made available via the maps; for example, the 2019 aerials were taken in late 2018.

Exact flight date layer on 2019 Aerials.

Approximate flight date later on 2019 Aerials.

If standard searching doesn’t meet your data needs, please visit our Reports and Data Sales pages for information on acquiring Assessor data in bulk.

Regular data users may want to ask their organization's Information Technology staff to arrange access to our Application Programming Interface (API) for GETs from the Assessor's public-facing database to use in other applications.

Light Detection and Ranging (LiDAR) data is not universally available for all areas of Maricopa County, and currently most of the County-led demand for LiDAR data stems from Flood Control or other very specific applications and not for appraisal. Any County LiDAR datasets that may be available to the general public are available from the Geographic Information Officer .

Our Maps site is useful for creating a mailing list of parcel owners within a defined distance (radius) from a point of interest. First, create a buffer around the point or parcel of interest. Then, in the results dialog, select the three dots in the upper right and the Export to CSV File option to retrieve a delimited file for your mailing list.

All Parcel Details pages include links to available maps, though not all parcels exist within areas that have published static maps. Map types available on Parcel Details pages most often include quarter-quarter-section views of parcel geometry.

For custom maps, use our Maps site to either print a map view to a PDF file, or you may screenshot an area of interest for inclusion in other documents.

Special taxing districts, often referred to as special districts, are usually created to fill a need and to enable the provision of services in an area that might otherwise be limited from receiving those services for various reasons.

The formation of a special taxing district creates a funding stream to pay for the desired or needed services by placing the responsibility on those who benefit from that service. (Arizona State Senate Issue Brief, November, 2014).

All current and past tax rates and tax levies back to 2000 can be viewed online.

This is a six-digit code used to designate which taxing districts your property is located in. These include the elementary school district, city/town/unincorporated Maricopa County, as well as any other special taxing district.

• First two digits – elementary or unified school district
• Second two digits – Municipality (city/town/county)
• Third two digits – Identifies special taxing districts

Each school district has its own jurisdictional boundary. They frequently create their boundaries independent from each other to meet the service demand from the owners and properties they serve. School district boundaries often will not align with municipal boundaries and will have different names. In some cases, school districts were created long before a city was incorporated.

Please call us at 602-506-3406 or contact the district directly.

We review properties every year for districts and correct any discrepancies or boundary changes submitted by the districts. Occasionally, a district that had not previously assessed taxes to properties will begin for the current tax year. Tax bills will only reflect districts that levy a tax.

Taxes for special districts can change annually like any other jurisdictions. There may be instances where the district has been recently created and a new tax which not previously applied has been added to the parcels in the boundary.

Each of the special districts have a governing board and practice that could change the tax rate which cause an increase in your taxes.

The East Valley Institute of Technology (EVIT) and Western Maricopa Education Center (West-MEC) are districts affiliated with existing school districts that provide technical trades education. EVIT is affiliated with Chandler Unified, Fountain Hills Unified, Gilbert Unified, Kyrene Elementary, Mesa Unified, Queen Creek Unified, Scottsdale Unified, Tempe Union, and Higley Unified School Districts.

West-Mec is affiliated with Arlington ESD, Avondale ESD, Buckeye ESD, Cartwright ESD, Deer Valley USD, Dysart USD, Fowler ESD, Glendale ESD, Liberty ESD, Litchfield ESD, Littleton ESD, Palo Verde ESD, Paradise Valley USD, Pendergast ESD, Peoria USD, Saddle Mountain USD, Tolleson ESD, Union ESD, Washington ESD, Wickenburg USD, Agua Fria Union High School District, Buckeye Union High School District, Glendale Union High School District, and Tolleson Union High School District.

These are districts that encompass all parcels located within Maricopa County. They include: Flood Control District, Central Arizona Water Conservation District, Fire District Assistance, Library District, and the Maricopa Special Health Care District.

Visit the Maricopa County Treasurer’s Office website, type in your Assessor's Parcel Number (APN), and click on your tax bill to find districts or jurisdictions taxing your property with a comparison to last year's taxation.

• Email your completed forms to [email protected]
• Submit using DocuSign at Claims
• Certified Mail or in-person

The Assessor's Office has 60 days to respond to your claim. If this time has passed, contact by email [email protected] or phone 602-506-3406.

• A copy or picture of your driver's license or voter registration
  • Must show occupant's name and property address.
  • Ensure the issue date is equal to or prior to the tax year listed on your claim.
• If you don't have one of the above, then the first page of your Income Tax Return showing the name and address section along with a copy of your motor vehicle registration or utility bill.
  • Must show occupant's name and property address.
  • Please do not send the entire form; only the name and address section.

Yes, please click here.

A Qualified Family Member (QFM) can be:

• The owner's natural or adopted child or descendant of the owner's child.
• The owner's parent or an ancestor of the owner's parent.
• The owner's stepchild or step-parent.
• The owner's child-in-law or parent-in-law.
• The owner's natural or adopted sibling.

Class 1	Commercial
Class 2	Vacant Land, Agricultural, Non-Profit
Class 3	Primary Residence (3.1) or Primary Residence of a QFM (3.2) or Primary Residence Also Leased to Lodgers (3.3)
Class 4	Residential Rental (4.2) or Non-Primary Residence (4.1)
Class 6	Historic Residential or Foreign Trade Zone
Class 7	Historic Commercial
Class 8	Renovated Historic Residential
Class 9	Certain Improvements on Government Property
Class M	Mixed Legal Classification

No, Primary Residence is your one and only main residence where you or a qualified family member resides. You can have only one primary residence no matter how many homes you own. If the property listed is used as a vacation home, leased, or rented to a non-qualified family member or if you claim a home in another state as your primary residence, the listed home cannot qualify as a primary residence.

Instructions on how to complete the NOC form can be found on our website, or by visiting the Department of Revenue (DOR) website to view the forms and its included filing instructions.

A Notice of Claim can be completed through Dec. 31, of the current year and can go back three additional years (NOC for 2023 could also include 2020, 2021 and 2022 - supporting documentation woud need to be included dating back to the earliest year the claim is requested.)

There are several resons why the legal class may change including, but not limited to:

• Property sold/transfer of ownership
• Situs and Mail address do not match.
• Legal Class Verification systematic review.

All Notice of Claims are statutorily required to be responded to within 60 days from the date received. Whether your claim is approved or denied, you should receive a decision letter within 60 days of filing, please contact our office at [email protected].

To correct your property class during the appeal season for the current year only, you will need to complete a Petition for Review of Valuation.

If you discover that your property class is incorrect for the current tax year and preceding tax years, you will need to complete a Notice of Claim instead of/in lieu of a Petition for Review of Valuation. You can file a Notice of Claim for current year pluss three additional tax years (NOC for 2025 could also include 2022, 2023 and 2024. Supporting documentation would need to be included dating back to the earliest year the claim is requested.)

Once your claim is processed and a decision rendered, a resolution request to correct the property class will be forwarded to the Maricopa County Treasurer's Office for further review and processing. Should you have any additional questions on the property tax refunds, please contact the Treasurer's Office by visiting their website or by calling 602-506-3406.

The Assessor's Office checks to make sure that the State Aid to Education Property Tax Credit, known as the Homeowner Rebate, is applied to qualified properties.

When we have reason to believe a property that is currently classified as a primary residence is a secondary residence or a rental property, we mail a letter asking the property owner why the property should remain classified as a primary residence.
If the owner fails to respond within 30 days, we mail a final notice to request the information. If the owner fails to respond within 15 days, the property is automatically reclassified as a Class 4 proeprty, which cannot receive the tax credit, and sent a letter notifying the owner of the change. In addition, we notify the Maricopa County Treasurer's Office which will assess a civil penalty against the property owner that is equal to the amount of the State aid to Education Property Tax Credit given to the property in the prior year.

The property owner may appeal this decision within 30 days to the Maricopa County Board of Supervisors. In determining the reclassification of a property as a primary residence, the Assessor's Office requires documentation that verifies the time of residency.

Acceptable documentation includes:

• Driver's license
• Voter registration
• Copy of income tax return (only name and address section) and motor vehicle registration

We review documentation to establish the dates of residency. For example, we use the issue date of the driver's license with the property address to determine the year or years the reclassification is applicable.

Generally, the date of issuance of the license is adequate proof of residency for that time period. However, with recent changes in the federal travel identification rules, new driver's licenses are being issued. These newly issued licenses do not verify residency for prior years; therefore, additional documentation must be submitted.

The Legal Class Verification Process was created by 42-12052. Review and Verification of Class Three Property; Civil Penalty; Appeals.

• The owner of the property has changed.
• If there has been a change in use
• The owner has a mailing address outside the county in which the property is located.
• The owner has a mailing address, other than a post office box, that is different than the situs address of the property.
• The owner has the same mailing address listed form more than one parcel of Class Three property in this state.
• The owner appears to be a business entity.

If the assesor has reason to believe that a parcel of property that is classified as class three pursuant to section 42-12003 is not the owner's primary residence or as a qualifying family member residence pursuant to section 42-12053, the assessor shall notify the owner, in a form prescribed by the department as provided by subsection D of this section, and request that the owner respond as to whether the property meets the requirements of section 42-12003 or 42-12053, is a secondary residence or is used as a rental property.

If the owner fails to respond to the assessor within 30 days after the notice is mailed, the assessor shall mail the owner a final notice within 30 days requesting that the owner provide information as to whether the property meets the requirements of a primary residence, a secondary residence or is used as a rental property. If the owner fails to respond to the assessor within 15 days after the final notice is mailed, the assessor shall reclassify the property as Class 4.

There is no need to return the notice if the owner fails to do so by the deadline. The assessor will mail a final notice that the owner has 15 days to complete before their property is reclassified as a Class 4.

If the owner fails to respond to the assessor within 30 days after the First Notice is mailed, the assessor shall mail the owner a Final Notice of Intent within 30 days requesting that the owner provide information as to whether the property meets the requirements of a primary residence, a secondary residence or is used as a rental property.

No, appeal the Notice of Reclassification that you will receive in the mail.

The owner of the property that is reclassified as Class 4 under this paragraph may appeal the reclassification to the Maricopa County Board of Supervisors within 30 days after the notice of classification is mailed. If the owner proves to the board’s satisfaction that the property is occupied as the owner’s primary residence, the board shall order the property to be reclassified as Class 3 property pursuant to section 42-12003.

The Taxpayer Notice of Claim form can be found here.

Within 60 days after receiving a Notice of Claim, our office may file a written response to the taxpayer to either consent to or dispute the error and to state the grounds for disputing the error.

The county treasurer shall assess a civil penalty against the property equal to the amount of additional state aid paid pursuant to section 15-972 with respect in the preceding tax year.

When a mobile or manufactured home (MH) is affixed to real estate, the MH unit still follows the personal property depreciation rate set by the Department of Revenue. The MH value is listed as a cost object with the original Factory List Price (FLP) as the baseline.

Here’s an example using a two-year-old double wide MH on a parcel with $24,000 in yard improvements (such as sheds and other fixtures) and a modeled land value of $45,000. FLP less depreciation is added to the land and yard improvements for the total parcel value.

Mobile homes that are not affixed as real property are valued based on their factory list price, depreciation, and guidelines from the Arizona Department of Revenue.

Please contact the Maricopa County Treasurer for all questions regarding taxes or online at their website.

Please contact Development Services for zoning information.

In addition to the 504 property tax clearance you will need to contact Maricopa County Central Permits for additional permit information.

This permit is required by the Assessor's office prior to moving a mobile/manufactured home to insure taxes are paid and to update our records of the new location and/or the new owner information pursuant to A.R.S. § 42-19107 and § 42-19155 .

The fund was established and is maintained by the State of Arizona to assist tenants who live in Mobile Home Parks with the cost of relocating their mobile/manufactured home due to a change in the use of land which is rented by the tenant. For additional information regarding the mobile home relocation fund please refer to the Arizona Revised Statutes § 33-1476.01 , § 33-1476.02 , § 33-1476.03 , § 33-1476.04 .

The serial number or VIN is located on the top left hand corner of your title. If you do not have a copy of your title, contact the Motor Vehicle Department to obtain a duplicate.

You should contact the Assessor's office upon selling or purchasing a mobile/manufactured home. Be sure to have the new owner's full name and proper mailing address to update the account. You must also contact the AZ MVD to update their records.

To update your owner/mailing information, you will need to complete the Mobile Home New Owner/New Mailing Address Change form. The form is located on the webpage or call the office to request one mailed to you.

If you own a mobile/manufactured home and you are not receiving a valuation notice, please contact the Assessor's office.

If your home is on the personal property tax roll the appeal must be filed with the County Assessor within 30 calendar days of the mailing of the valuation notice. If your home is affixed an appeal must be filed with the Assessor's office within 60 calendar days from the mailing of your real property notice of value.

Legal Class 9 is not an exemption. It is a reduction in the assessment ratio to 1% for property leased to churches, veteran's organizations, or charter schools. Organizations will pay some tax. Also, Legal Class 9’s may not be in the name of the non-profit but listed under the “for profit” owner.

Between the first Monday in January and March 1^st of the current tax year.

Filing on or after March 1st is considered a waiver of exemption (A.R.S. §42-11153). The Redemption of Waiver window is between March 1st and September 1st of the current tax year. All organizations may file an Organizational Exemption Application with a Redemption of Waiver Form if the property was owned and operated by the non- profit between January 1st and March 1st of the current tax year.

You may receive a tax bill if we do not receive an application, waiver or any additional evidence requested by the Assessor before June 30^th of the current tax year.

It may take 8-12 weeks for a decision to be rendered after the release of the tax bills for the current tax year. Pay the taxes owed; if it is determined that you are entitled to an exemption, the taxable amounts paid may refunded or abated. Call the Maricopa County Treasurer’s Office at 602.506.8511 for more information.

The last day to file is September 1^st of the current tax year.

Please make sure to complete your new or renewal application in its entirety and attach all supporting documentation.

The Assessor’s Office does not conduct surveys nor recommend surveyors. You may wish to contact a local surveying firm.

The Assessor's Office does not require or maintain blueprints for single-family residences. Our sketches define the sizes and shapes of areas of separate appraisal interest such as livable and non-livable areas, additions, outbuildings, carports, garages, hangars, pole barns, stables, sports courts, and other unique features that affect a parcel's value.

No, the sale price is public record from the affidavit of sale recorded with the Maricopa County Recorder's Office. It is our legal responsibility to value all properties in Maricopa County, and the sale price is vital part of that. It is also the legal right of a property owner to appeal their assessed valuation, and the sale price is a valuable resource for the appeal.

The property address, or the situs address, is not typically assigned to vacant land. If this is the case, you will want to contact the municipality in which the property is located and request a situs address. The municipality will contact the Assessor's Office with the new situs address, and we will update our records accordingly.

The State of Arizona has exemptions for widows, widowers, and disabled persons. Visit the Property Exemptions FAQ page for more information, or call us at 602-506-3406 to speak to someone who can assist you.

If the property is held in joint tenancy with right of survivorship or as community property with right of survivorship, you can record a copy of the death certificate or a notice of death at the Recorder's Office along with the legal description. The name will be removed once the recorded document is forwarded to our office from the Recorder's Office. Recording the death certificate will not remove the decedent's name from a trust.

Each parcel is given a unique number to identify it. This number is listed on your Notice of Value and can be used to search for your property on the Assessor's and Treasurer's websites. The number consists of three to four parts which gradually identify parcels with more specificity. The first three digits of the number are the Assessor's book number which covers large parts of the county. The next two digits are the Assessor's map number which is the map within the book. Finally, the last three digits are the Assessor's item number identifying the specific property. Sometimes, when the parcel has been split, you will see a letter after the last three numbers identifying which part of the split it is.

Below are some tips to assist you in finding what you are looking for.

By Parcel Number

To find any parcel, just type in the parcel (apn) number. Any format works. For instance, [book]-[map]-[parcel][split] will work with any characters (or no characters) in between the items.

• 111-11-111-A
• 11111111
• 11111111a

By Owner Name

To search by owner name, you can simply type in the owner's name in full, do not abbreviate the first name.

By Address

To search by address, enter in an address in a standard "address" format. What we define as a standard format is [number] [street pre direction] [street name] [street type] [city], AZ [zip code]. You can omit city, state and zip code from queries. Please note street direction must be E, N, W, S, NE, NW, SE, SW and street type should be abbreviated; for example, ST, AVE, PL, LN. TIP! If you are having difficulties leave off the street type and simply search by number direction and street name.

• 123 E Main
• 123 E Main St
• 123 E. Main St Phoenix
• 123 Main St 85001

By Subdivision

To search for parcels within a subdivision, simply type in the subdivision name. You can also view all parcels within a subdivision by clicking on the subdivision name in the search results or parcel details.

By MCR Number

To search for parcels within a MCR, follow the same instructions as for a subdivision. If you know the MCR number, just enter it in. You can also view all parcels within a MCR number by clicking on the MCR number link in the search results or parcel details.

By City or Zip Code

To search for parcels within a city or zip code, simply type in the city or zip code.

By Section, Township, Range (STR)

To search for parcels within a section, township, and range, rhe only requirement for this targeted search is that all three items; section, township and range must be present in the query.

By Business Name or Account Number

To search for a business name or account number (for personal property searches), you can type in a business (account) name, address, account/roll number, multiple number, or lease number.

By Mobile Home

To search for mobile homes, simply type in an owner name, address, account number or a VIN.

The Assessor receives well over 100,000 documents from the Recorder's Office each year, however you can expect that an ordinary house on a subdivision lot purchase could take 4-8 weeks after recording before the change displays on the web site. Purchases outside of a subdivision (with metes & bounds legal descriptions or splits of property) may take longer. The Assessor's Parcel Number (APN) of the property should be included in the legal description on the recorded deed.

No fees are ever charged for submitting your property tax filings.

No special software is required. We use Microsoft Excel to sort and organize data; any program that can be converted into an Excel spreadsheet is acceptable.

There are a few reasons why a number will not be accepted by our website:

• Single accounts that are part of a multiple or a leasing company must be uploaded together as the multiple or leasing number (not each single commercial account number). Commercial is the default account type; this field has a drop-down box that must be switched to the correct option.
• Single commercial accounts with a number shorter than seven digits must include enough leading zeroes to fill the number to seven digits.
• The commercial account should not begin with the letter C; enter only the seven-digit number.
• The account must be a current active account in our database. If you are referencing an old account that you did not receive a current year business property statement for, that account may have been deleted from the current tax year.

The site was designed to open more data fields after each validation step. The new fields may not be displayed in the window for your browser.

Try scrolling down; the next data field should be a comment box and below that a box to drag and drop your file to.

Our e-filing portal is an upload site. We do not post confidential cost detail of accounts online. We require a complete asset listing to be uploaded so our appraisers can process your return.

Please try your upload again. In some incidences, the problem may be from security policies within your own computer system. If you are unable to upload your files, email them to [email protected].

You will receive a confirmation email that will list the names of all files you submitted.

The complete asset listing is an annual filing requirement with our e-filing system. This ensures that all assets are expediently valued fairly and equitably and reduces the need to separate additions from deletions.

The Assessor has the following basic responsibilities:

• Locates and identifies all taxable property in Maricopa County and further identifies the ownership.
• Establishes a value for all property subject to property taxation.
• Lists the values of all property on the assessment roll.
• Apply all legal exemptions.

The Assessor does not:

• Compute property tax bills.
• Collect property taxes.
• Establish property tax laws.
• Set rules by which property is appraised.
• Conduct property line surveys.
• Provide instructions on how to transfer property ownership.

For information on how to pay your property taxes, please click here.

If you have not received your tax bill please contact the Treasurer's Office at 602-506-8511 (TT 602-506-2348).

The LPV value is a statutory calculated value based on the Arizona Constitution and Statutes. The LPV may continue to rise annually but can never exceed the FCV value. Beginning in tax year 2015, the tax rates are applied only to the LPV (primary value).

A Tax Levy is the amount of money to be raised by property taxation and is reported annually by each district (residents approve the tax levy). A Tax Rate is is the percentage used to determine how much a property owner will pay per one hundred dollars of net assessed value.

A Tax Levy is the entire amount of money to be raised by direct taxation as reported by each district. Each district board is required to annually set a Budget and determine the amount of money to be raised by property tax to fund the budget. Primary tax levies are used for the maintenance and operation of school districts, cities, community college districts and counties. Secondary tax levies consist of bonds, budget overrides, and special districts such as fire, flood control and other limited purpose districts

The Assessed Value divided by 100, times the tax rate (set in August of each year) determines property taxes billed in September. The County Treasurer bills for, collects, and distributes the property taxes.

The Assessed Value is a percentage of the Full Cash Value and Limited Property Value. The Assessed Value of each property class is set by the Arizona Legislature in A.R.S. § 45-15001 thru § 42-15010 .

The Legal Class is a statutory category that is used to classify property based on the use of the property. If an individual parcel has more than one use, it may be assigned multiple Legal Classes and a "mixed assessment ratio" will be applied to the value.

Real Property is the rights, benefits and interests in the ownership of real estate, which includes land, buildings, and other improvements located on the land.

Arizona Revised Statutes defines Full Cash Value (FCV) as being synonymous with market value. For assessment purposes, Full Cash Value approximates market value except for possible conditions unique to mass appraisal. This value is for the tax year shown at the top of your valuation notice page.

Full Cash Value (FCV) reflects market, unless other statutory calculations are mandated, and is the appealable value. The FCV represents the value of the land and improvements. When there is no statutory formula, the FCV is determined using standard appraisal methods and techniques. Beginning with tax year 2015, the LPV is utilized to calculate property taxes with the exception of Personal Property (excluding mobile homes) and centrally valued properties identified in A.R.S. § 42-12001 , § 42-12002 , § 42-12003 , § 42-12004 , § 42-12005 , § 42-12006 , § 42-12007 , § 42-12010 .

There could be a number of reasons. To establish market value, the Assessor's Office gathers information from a number of sources, including previous sales from the area, zoning, topography, view, livable square footage, lot size and other component information, just to name a few. The valuation is determined by a computer analysis of the information gathered. Although properties may look alike on the surface there may be subtle differences. In mass appraisal those are not always obvious, even though they result in different values. Keep in mind the Assessor's Office must value nearly 1.7 million properties, and you have a right to appeal the value within 60 days of the date the Assessor mailed your Notice of Value, if you disagree with the value.

Residential rental property is defined as property that is used solely as leased or rented property for residential purposes (A.R.S. § 33-1901). Residential rental property must be registered with the County Assessor according to Arizona law (A.R.S. § 33-1902). The intent of this law is to maintain an accurate record of rental properties so that towns, cities and the county can enforce laws about slums and blight in rental properties.

Simply search for your parcel by placing the parcel number or address in the search bar, select enter and select the REGISTER RENTAL tab. This will take you to the LOG IN page where you will select NOT A MEMBER. You can then create a login and password and begin the rental registration process. If you need assistance you can contact our office at 602-506-3406.

If you have purchased a property that was used as a rental and it is no longer being rented, please contact our office as [email protected] to have the rental registration removed.

Pursuant to A.R.S. § 33-1902 any property that is used solely as leased or rented for residential purposes must register certain information related to the property and its ownership with the assessor in the county which the property is located. Registering your property as a rental is a separate process from recording an Affidavit. Please complete the Residential Real Property Registration form on our website or search for your parcel and click "Register Rental."

Registered rentals occupied by a qualified family member as their primary residence per A.R.S § 42-12003 will be classified as a legal class 3, primary residence.

Registered rentals occupied by non-qualified family members will be classified as a legal class 4.2, rental/leased residential.

A qualified family member includes only: (1) a natural or adopted child or descendant of the owner's child; (2) a stepchild of the owner: (3) the owner's parent or an ancestor of the owner's parent; (4) a stepparent of the owner; (5) a child-in-law of the owner or; 6) a natural or adopted sibling of the owner.

A residential rental property owner who does not reside in Arizona must designate a statutory agent who lives in the state of Arizona to accept legal service on his/her behalf. Regardless of where organized; a corporation, limited liability company, partnership, limited partnership, trust or real estate trust, must register the name of the ownership entity as well as a principal within the business entity per A.R.S. § 33-1902 .

No, tax ratio and tax assessment remain the same regardless if you are a legal class 3 or legal class 4.2. However, as a 4.2 you will not be eligible to receive the State Aid Credit on your tax bill which may create an increase in your tax bill.

The Assessor's office maintains the Rental Registry records for all residential properties located within the County. The incorporated municipality in which the property is located has the responsibility of code enforcement. If you believe a property is a rental and the owner has not properly registered the rental activity, you should contact the municipality in which the property is located.

Search for a property by name, parcel number, agent name, street name, or subdivision. Once you've selected the specific parcel in question, look in the upper right of the parcel detail results. If the Parcel Type is "Residential/Rental" then we have the property registered as a rental. If the Parcel Type is merely "Residential" then we do not have a rental registration on file for that parcel.

Property classified as Legal Class 4.1 is not listed as a registered rental but still does not receive the State Aid to Education Tax Credit. An example of a property in Legal Class 4.1 is a secondary home.

If any information in your Rental Registration has changed, such as your mailing address or the contact information for the agent you use if you live outside Arizona, please re-register your parcel with current information.

View our how to register a rental online or you can print out the Residential Rental Property Registration form.

Make sure your title company includes the most recent Assessor's parcel ID number (APN) on the recorded deed and make sure the legal description of the property is accurate.

Depending on the complexity of the split, it should only take 8 to 12 weeks from when our office receives a copy of the recorded deed from the recorders office. However, incomplete submittals may delay the process. Contact our office for more information.

Record a deed conveying the property and describing the part of the property (legal description) you are conveying to the new owner. The Recorder's Office forwards all documents transferring property to the Assessor and the Assessor splits the property according to the description on the recorded document. The Assessor's Office suggests you seek the professional help of a title company or an attorney when transferring property. You also may wish to contact your local jurisdiction prior to splitting property to make certain you comply with any local ordinances as well as State requirements.

If a parcel is included in a split process and has not completed activation in the Assessor system, a search for the old parcel on the Maps page will return "No Results", yet the old parcel information is viewable on the Assessor's main web page. A search for the new parcel on the Maps page will return as "Pending".

Pending = new parcel: Property split in process, activation in the Assessor's system is NOT complete.

Note: Pending status means a new parcel number has been assigned through the parcel split process (with possible new ownership). Activation of a new parcel may take 2 - 3 weeks once in the Pending status. Total processing of a split, resulting from a recorded deed, on average takes 8 - 12 weeks.

Split requests and new parcel activation during the months of July, August and early September may take up to 10 - 14 weeks to complete; both on the Maps (Parcel Viewer) page and the Assessor's main web page.

It means that the parcel has been cancelled, which means it no longer exists. Or, it could be involved in the split process where the parcel configuration has changed and a new parcel number is being assigned.

If a parcel is included in a split process and has not completed activation in the Assessor system, a search for the new parcel will come up as "Parcel Not Found". The new parcel however, will be viewable using the Maps (Parcel Viewer) page.

A Valuation Notice is a document prepared by the Assessor's Office which informs a property owner of the value the Assessor has placed on their property utilizing a mass appraisal approach.

This notice contains the property's legal classification, full cash value, limited property value, assessment ratio, and assessed value for the current and prior tax year.

The Assessor's Office mails these notices to all property owners on or before March 1 annually. Property owners have the option to receive their notice of value in their email inbox through our eNotice capability. To register for eNotices, please visit enoticesonline.com . In order to register, you will need an authorization code located on your most recent Valuation Notice. Each parcel is unique, and will have its own authorization code.

If you are unable to locate your eNotice authorization code or have additional eNotice questions, please contact us at 602-506-3406. You may also email us at [email protected]. Be sure to provide the owner’s name and parcel number in the email. If the owner’s name is different than the owner record, please indicate the relationship to the property owner.

The notice is not a property tax bill. The Maricopa County Treasurer’s Office calculates and mails property tax bills in September.

In most cases, no action is required. If you do not agree with your property valuation or if you think that the value of your property is incorrect or it is misclassified, you may appeal.

You must file your appeal within 60 days of the notice date. Find instructions on how to file an appeal online or on the back of your notice.

The LPV was created by the Arizona state Legislature to restrict large increases to property taxes. The LPV cannot exceed the full cash value (FCV) of the property.

Limitations to the increasing of the LPV occurred in 2012 when voters approved Proposition 117. As of 2015, the LPV is used to compute both primary and secondary taxes for the maintenance and operation of school districts, cities, community colleges districts, & counties. (A.R.S. § 42-13301).

The LPV is also utilized to calculate property taxes with the exception of Personal Property (excluding mobile homes) and centrally valued properties identified in A.R.S. § 42-12001, § 42-12002, § 42-12003, § 42-12004, § 42-12005, § 42-12006, § 42-12007, § 42-12010.

Full cash value is synonymous with market value. For assessment purposes, full cash value approximates market value except for possible conditions unique to mass appraisal. This value is for the tax year shown at the top of your valuation notice page.

The FCV reflects market value, unless other statutory calculations are mandated, and is the appealable value. The FCV represents the value of the land and improvements. When there is no statutory formula, the FCV is determined using standard appraisal methods and techniques.

Proposition 117 is a voter-approved initiative passed in the 2012 general election (A.R.S. § 42-13301)which limits the increase of the LPV to 5% per year.

The exception to this limitation is when a property owner has added or deleted improvements to the property. (A.R.S § 42-13302; § 42-13304).

Yes, if the spread between FCV and LPV is large enough, even in a declining market, the FCV may be reduced to reflect market conditions while the LPV may continue to rise. However, the LPV can never exceed FCV (A.R.S. § 42-13301).

Not necessarily. Your property tax amount will be determined when all the taxing jurisdictions calculate the amount of property tax levy. The total levy for each jurisdiction is shared by all taxpayers, including businesses, in the jurisdiction. If all property values drop within a jurisdiction, yet the tax levy share of the jurisdiction's operating budget remains the same, taxpayers may still pay the same tax dollar amount (or share of the burden) into each jurisdiction to cover the levy.

Taxes may also increase due to new bonds or budget overrides even when values decrea

No. The valuation notice you receive on or before March 1 of every year is for the upcoming year. A.R.S. § 42-15101 requires the Assessor to notice a year in advance of the actual tax bill.

The tax bill mailed by the Treasurer's Office will use the values from the notice giving the property owner the ability to appeal the full cash value prior to receiving the impacted tax bill.

File online: Register on our Online Portal to file your personal exemption online!

Email: [email protected]
Para español, email [email protected]

Mail or fax:
Attn: PE
Maricopa County Assessor
301 W Jefferson St. Phoenix, AZ 85003
Or fax to: 602-506-7620

Please call for alternative solutions for filing if there are additional hardships.

You must file your application between January 1 - September 1 of the current calendar year. The application can be completed online via our online portal. You will receive an email confirmation once completed.

You may also email your application to our office at [email protected]. Para español, email [email protected].

USPS mail is accepted or in person applications can be completed at:

Downtown Phoenix
301 W Jefferson St 2nd Floor
602-506-3406
Walk-ins welcome

You must meet one of the following three requirements:

• That there are no children under age 18 living with me in my residence and that my income from all sources, together with the income of all sources of all adult children residing with me in the previous calendar year, did not exceed the statutory limit of: $37,297. No proof of income documents required at this time.
• That there are medically or physically disabled children, or children under age 18, living with me in my residence; and that my income from all sources, together with the income from all sources of all children residing with me in the previous calendar year, did not exceed the statutory limit of: $44,745. No proof of income documents required at this time.
• Unsure if my household meets the income qualification. If unsure, please submit proof of Arizona adjusted gross income (copy of 2023 AZ Tax Return) and any untaxed, pension or retirement benefits, excluding Social Security and/or Veteran’s disability payments.

Please note: additional documentation may be requested by the Assessor’s Office to verify income, if necessary.

File online: Register on our Online Portal to file your personal exemption online!

Email: [email protected]
Para español, email [email protected]

Mail or fax:
Attn: PE
Maricopa County Assessor
301 W Jefferson St. Phoenix, AZ 85003
Or fax to: 602-372-8900

Please call for alternative solutions for filing if there are additional hardships.

• Completed and Signed 2025 Personal Exemption Application
• Proof of residency (Copy of Driver’s license, state ID, or voter card)
• Exemption specific documentation:
  • Totally Disabled: A copy of the AZ DOR Certificate of Disability, completed, stamped, and signed by a competent medical authority. Certification of Disability for Property Tax Exemption (DOR82514B)
  • Widowed: Copy of Spouse’s Death Certificate
  • Disabled Veteran: Copy of the Letter from Department of Veteran’s Affair stating summary of benefits and an honorable discharge.
• First 2 pages of Arizona Tax Return Form 140, including any Nontaxable strike benefits, for all household members for 2024, if applicable.
• Exemption Deadline Waiver, if applying on or after March 1st through the September 1st deadline.

No, the exemption is applied to the qualifying owner's portion of any real estate first, then to a mobile home or automobile.

Yes you do. All income from all sources (gross income) will be reviewed for this program. Gross Income is all income from any source and is not limited to cash received.

You must file your application between January 1- September 1 of the current calendar year. The application can be completed online via our online portal. You will receive an email confirmation once completed.

You may also email your application to our office at [email protected].

USPS mail is accepted or in person applications can be completed at:

Downtown Phoenix
301 W Jefferson St 2nd Floor
602-506-3406
Walk-ins welcome

Please refer to the Personal Exemption Application (PDF) for more information.

Please refer to the Senior Valuation Protection (PDF) for more information.

You must meet one of the following requirements:

• That there are no children under age 18 living with me in my residence and that my income from all sources, together with the income of all sources of all adult children residing with me in the previous calendar year, did not exceed the statutory limit of: $38,843.
• That there are medically or physically disabled children, or children under age 18, living with me in my residence; and that my income from all sources, together with the income from all sources of all children residing with me in the previous calendar year, did not exceed the statutory limit of: $46,600.

Submit copies of: First 2 pages of Arizona Tax Return Form 140, including any Nontaxable strike benefits, for all household members for 2024, if applicable.

Please note: additional documentation may be requested by the Assessor’s Office to verify income, if necessary.

You must meet the following requirement:

• Income from all sources for all owners on title does not exceed $46,416 for one owner OR does not exceed $58,020 for two or more owners, averaged over the past 3 years. This includes Social Security and/or Veteran's disability payments.

Submit copies of: First 2 pages of Federal 1040 Tax Return for 2024, 2023, and 2022 for all property owners, including any nontaxable strike benefits, if applicable. If you did not file tax returns, please submit SSA-1099 Social Security Statement and/or any 1099 forms for the last 3 years for all property owners. (Income is averaged over the last 3 years)

• Completed and Signed 2025 SVP Application
• Proof of residency for 2 years(Copy of Driver’s license, state ID, or voter card)
• Proof of minimum age of 65 for at least one household member. (Copy of Driver’s license, state ID, or voter card)
• Income documentation from all sources for all owners

It is NOT included for Personal Exemptions.

It IS included for Senior Valuation Protection

The exemption amount is multiplied by the percentage of disability and applied to the percentage of ownership. Example: Exemption amount for 2025 is $4,748 multiplied by 60% of disability which equals $2,848. This new exemption amount would be applied to the Assessed limited property value (LPV) by the percentage of ownership.

The Percentage of ownership is how many individuals are on title/deed. Example: If there are two names on title/deed, then the full $2,848 would be applied to 50% of the LPV.

For Personal Exemptions there is no need to renew.

For Senior Valuation Protection, renewal is every 3 years.