×

Maricopa County Assessor's Office Receives Summit Award for Innovative Training and Development Program

---

MESA, Ariz. (Dec. 13, 2024) – The Maricopa County Assessor’s Office has been recognized by the Arizona Association of Counties (AACo) with a 2024 Summit Award for its dynamic training program and Team Development and Collaboration initiative.

The prestigious Summit Award in Employment & Training highlights exceptional efforts in workforce development and innovation, and the Assessor’s Office stood out for its commitment to empowering its team. The Team Development & Collaboration initiative was implemented as part of the office’s Strategic Plan in 2021 to address skill gaps, foster professional growth, and enhance overall employee satisfaction.

Since its launch, it has achieved a remarkable 290% increase in employee training hours and contributed to significantly improved employee retention and promotion rates.

“We are deeply honored to receive the Summit Award,” said Eddie Cook, Maricopa County Assessor. “Our employees are the backbone of our office, and this initiative was designed with their success and professional development in mind. The results have been incredible, and this recognition affirms our commitment to investing in our team.”

Another initiative established in the Strategic Plan was the Digital First initiative, which centered around the deployment of a new mass appraisal system, AA-GAMA. With the rollout of AA-GAMA, our training team tailored courses and sessions dedicated to learning the new system. This robust and thorough training curriculum was another component of AACo selecting the Maricopa County Assessor’s Office for the 2024 Summit Award.

The Maricopa County Assessor’s Office serves one of the nation’s largest counties, with a mission to provide accurate and transparent property assessments while delivering exceptional service to the community. This award reinforces the office’s dedication to operational excellence and its role as a leader in local government.

×

Fiscal Year 2024 Annual Report

---

We are pleased to present the 2024 Fiscal Year Annual Report for the Maricopa County Assessor’s Office, a comprehensive overview of our work over the past year. This report highlights key accomplishments, initiatives, and financial data that demonstrate our commitment to serving the residents of Maricopa County with accuracy, transparency, and efficiency.

As your Assessor’s Office, our primary goal is to fairly and equitably assess property values, ensuring that everyone contributes their fair share to essential community services like schools, infrastructure, and public safety. During FY2024, we made great strides in modernizing our processes, improving accessibility for taxpayers, increasing public awareness about our work and the many options available to property owners, and fostering a work culture where each team member feels empowered and valued.

You’ll find detailed financial statements, performance metrics, and updates on our ongoing efforts to enhance technology and communication with the public. We invite you to review the report and see how the Maricopa County Assessor’s Office is working to meet the needs of our community today and in the future.

Thank you for your continued support and trust in our work.

Read FY2024 Annual Report.

×

Notices of Intent to Reclassify Mailed

---

MARICOPA COUNTY, Ariz. (Sept. 23, 2024) – Nearly 14,000 Notices of Intent to Reclassify Residential Property forms were mailed today for the 2025 tax year. The County Assessor is statutorily required to continually review residential property classifications to determine whether the owner on record uses the property as their primary residence. Part of this process is mailing Notices of Intent to Reclassify Residential Property for any of the following reasons:

1. The owner has a mailing address outside the county where the property is located.
2. The owner has a mailing address, other than a post office box, that is different from the physical property address
3. The owner has the same mailing address for more than one class three property in this state.
4. The owner appears to be a business entity.

If you receive this form, please review the definitions of "Primary Residence" and "Qualified Family Member" below to help us determine if the property can be classified as a primary residence.

Primary Residence (3.1): The homeowner can have only one primary residence, no matter how many homes they own within or outside the State of Arizona per A.R.S. § 42-12053 (B).
Standard criteria for determining whether the property is the owner's or relative's primary residence:

1. The period of occupancy each year.
2. The owner's registered voting precinct.
3. The owner's driver's license address.
4. The registration address of the owner's motor vehicle.
5. Other appropriate indicators of primary residency.

Primary Residence of Qualified Family Member (3.2): Owner's qualified family member's only primary residence where they reside per A.R.S. § 42-12053 (A).
Criteria for determining a qualified member:

1. The owner's natural or adopted child or a descendant of the owner's child.
2. The owner's parent or an ancestor of the owner's parent.
3. The owner's stepchild or stepparent.
4. The owner's child-in-law or parent-in-law.
5. The owner's natural or adopted sibling.

Failure to respond truthfully to this Notice and request for information within 30 days of the mailing date will result in a second, final Notice being sent. If the property owner does not respond to the final Notice within 15 days of its mailing date, the referenced property will be reclassified as a 4.1 or secondary residence. The County Treasurer may impose a civil penalty against the property if this occurs equal to the additional state aid rebate applied to the property taxes.

SUBMITTING THIS NOTICE WILL NOT REGISTER THE PARCEL AS A RESIDENTIAL RENTAL PROPERTY IN ARIZONA.

Under A.R.S § 33-1902, rental properties are required to be registered with the Assessor. To register a parcel as a residential rental property in Maricopa County, complete the Residential Rental application online through our customer portal at mcassessor.maricopa.gov.

You can find more information on our FAQ page under Legal Class.