Residential Legal Class Options:

• 3.1 – Primary Residence
  This is your main home where you live for more than 7 months of the year. Even if you own other homes in Arizona or in another state, you can only have one primary residence under Arizona law.
• 3.2 –Qualified Family Member* Residence
  This is a home owned by you but lived in by a qualified family member as their main and only home, according to Arizona law.
• 3.3 – Owner-Occupied Primary Residence with Rental
  This is your main home, but you also rent out part of the property, such as a room or guest unit, to someone else.
• 4.1 – Non-Primary Residence
  The home is not rented but does not meet the definition of a Primary Residence (e.g., it is a vacation home, secondary residence, unoccupied, or unoccupied and listed for sale, etc.).
• 4.2 – Rental Property
  The home is solely rented or is intended to be rented to someone other than a qualifying family member*. Parcel is required to be registered as a rental; submitting this form will not register your parcel.

Please Note: Any 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 from the State through the County Treasurer.

Proof of Residency:

Please provide one of the following documents as proof of primary residency for the owner or a qualified family member:

• Driver’s License – must display the occupant’s name and the property address
  OR
• Voter Registration Card – must display the occupant’s name and the property address
  OR
• Federal or State Tax Return (partial) – submit only the section showing the name and address (do not submit the full return).
  • If a tax return is provided, you must also submit one additional document: either a Motor Vehicle Registration or a Utility Bill, both of which must display the occupant’s name and the property address.

*A Qualified Family Member includes only:

1. A natural or adopted child or grandchild
2. A stepchild
3. A parent, grandparent, or great-grandparent
4. A stepparent
5. A child-in-law or parent-in-law
6. A natural or adopted sibling

How can I update my Legal/Property Class? (please select one option that best fits your needs):

1. Notice Of Claim applies changes to current calendar tax year 2026 and/or 3 years prior.
   Please submit a Notice of Claim to our office between January 1st to December 31st of 2026. Access information and form through our Notice of Claim webpage.
   OR
2. Appeal applies change to Valuation Tax Year 2027.
   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.
   OR
3. Request for Residential Legal Class Change form applies to the Calendar Tax Year 2026 and the Valuation Year 2027 prior to July 1st, after July 1st applies to Valuation Year 2027 only.
   Please complete and submit a Request for Residential Legal Class Change form along with supporting documentation using one of the following options:
   • Request for Residential Legal Class Change Docusign Version
   • Request for Residential Legal Class Change (PDF)

Contact Information
Phone: 602-506-3406
Department Inbox: [email protected]

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

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

Visit our Noice of Claim webpage.
Visit our Appeal webpage.

Forms

View related forms at Valuation Relief Forms

Please visit the FAQ library for answers to more questions.