Frequently Asked Questions

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Legal class

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 property, which cannot receive the tax credit, and send 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 the recent change 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.