Frequently Asked Questions

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Historic tax

Historic legal class will remain but the new owner should apply. Note: Reapplying will restart the expiration date.

If the owner plans to do any work on the property that will impact its public appearance, the State Historical Preservation Office (SHPO) must be contacted for review and comment or approval prior to the project implementation. Please see State Historical Preservation website for further information at azstateparks.com/shpo or contact SHPO at 602 542-4009.

The approved Historical Tax Reclassification Residential owner enters into a 15 year agreement and the Commercial owner enters into a 10 year agreement with the state.
The purpose of the Historical Property Tax Exemption program is to provide a reduction on the property tax assessment for eligible owners. The Assessment Ratio for Residential is reduced to 5% from 10%; for commercial historical property square footage is reduced from 16.5% to 10%.
Applications submitted to the Assessor Office during the calendar tax year 2026 by June 30th in order to apply to the following tax year 2027. After June 30th it will be applied to tax year 2028. (Post mark date)

Email: [email protected]

Mail or In Person:
Attn: Historic
Maricopa County Assessor
301 W Jefferson St.
Phoenix AZ 85003

2026 State of Arizona Historic Property Tax Reclassification Application for Residential, owner-occupied properties
OR
2026 State of Arizona Historic Property Tax Reclassification Application for Income Producing Properties
AND
2 photos- Front and side pictures