How do I update my Legal Class for my residential property

Residential Legal Classes
  • 3.1 - Primary Residence (proof of residency required for owner)
  • 3.2 - Primary Residence of a qualified family member (proof of residency required for qualified family member)
  • 3.3 – Primary Residence also leased or rented to lodgers (proof of residency required for owner)
  • 4.1 - Non-Primary Residence
  • 4.2 - Residential Rental
Property Tax Payments/Bills

SUBMITTING THIS FORM WILL NOT REGISTER YOUR PARCEL AS A RESIDENTIAL RENTAL PROPERTY

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

Criteria for distinguishing primary residence Arizona Revised Statue A.R.S. § 42-12053

Please Note: Any change to legal classification may result in an increase in the Assessed Limited Property value which is the taxable amount due on one’s properties. A change from Primary Residence may result in the removal of State Aid credit. State Aid to Education is a reduction for homeowners (owner-occupied) in primary property tax levied by school districts in your area. This amount will be reimbursed to School Districts form the State through the County Treasurer.

Proof of residency required for Legal Class 3:

Copy of ONE of the following three proof of primary residency supporting documents:

  • Driver’s License - must show occupant’s name and the property address.
  • Voter Registration Card - must show occupant’s name and the property address.
  • Portion of your last Federal or State Tax Return - please do not send entire form- only name and address section. If providing tax return, you must provide a secondary form of documentation Motor Vehicle Registration OR utility bill- must show occupant’s name and the property address.

Notice Of Claim applies changes to current calendar tax year 2024 and/or 3 years prior.

Please submit a Notice of Claim to our office between January 1st to December 31st of 2024. Access information and form through our Notice of Claim webpage.

Appeal applies change to Valuation Tax Year 2025.

Please submit a Petition of Review (Appeal form) to our office within 60 days after receiving your annual Real Property Notice of Value or within 30 days for Personal Property. Access this information and forms through our Appeals webpage.

Request for Residential Legal Class Change form applies to the Calendar Tax Year 2024 and the Valuation Year 2025 prior to July 1st, after July 1st applies to Valuation Year 2025 only.

Please complete and submit a Request for Residential Legal Class Change form along with supporting documentation using one of the following options:

Questions related to Request for Residential Legal Class Change form can be directed to the [email protected].