• 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.