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Notices of Proposed Correction mailed as result of court decision

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MARICOPA COUNTY, Ariz. (Sept. 28, 2023) - The Maricopa County Assessor's Office is sending out about 79,000 Notices of Proposed Correction to address a court decision on limited property value. In Qasimyar et al. v. Maricopa County, the Tax Court ruled that a change from a Class 3 (primary residence) to a Class 4 (non-primary residence or rental), or vice versa, is technically a "change in use." As a result, the property's Limited Property Value (LPV) must be calculated using a specific statutory calculation, which, in turn, affects the property's taxes. This ruling was ultimately upheld by the Arizona Court of Appeals in 2021.

In Arizona, a property's LPV (taxable value) is calculated using either Rule A or Rule B. Rule A is the “standard” calculation for LPV. Over 95 percent of all Maricopa County properties receive a Rule A, which increases the LPV by up to 5 percent each year but can never surpass the property's Full Cash Value.

Rule B is triggered when the prior year’s LPV cannot be used as a baseline because, for example, the property was omitted from the preceding year’s tax roll, was split, had an addition or deletion to the property worth at least 15% of its full cash value, or the use of the property changed. Rule B requires our office to recalculate the LPV using a countywide ratio. For example, for tax year 2022, the LPV ratio is 67 percent of the Full Cash Value for Class 4 parcels and 68 percent for Class 3 parcels.

Before the court decision, our office did not consider a change between Class 3 and Class 4, or vice versa, as a "change in use" because it remained a residential property. These Notices of Proposed Correction implement the Court of Appeals' decision for the 2022 and 2023 tax years. Our records indicate that over 34,000 properties will have a decrease in LPV due to this recalculation, while over 44,000 properties will see an increase in LPV. This week, the Assessor’s Office is sending out Notices of Proposed Correction to the properties that will have a decreased LPV. These property owners will likely see a refund or adjustment to their property tax bill from the Maricopa County Treasurer's Office.

The properties that saw an increase to the LPV will not see additional tax liability for tax years 2022 or 2023 because of the Notices of Proposed Correction. However, these revised LPVs will serve as the foundation for the property's LPV in the future, which could impact the owner’s tax responsibility. The Assessor’s Office is still in the process of recalculating these increased LPVs and will send Notices of Proposed Correction to the affected property owners in the coming months.

Notably, in 2022, the Arizona Legislature passed SB1267, clarifying that a change between Class 3 and Class 4 does not qualify as a "change in use" and, therefore, will not trigger a Rule B for tax years 2024 and later. Moving forward, Rule B will only be triggered if a property’s intended use changes, i.e., a residential property to a commercial property, or there are significant changes to the property.

The Maricopa County Assessor's Office acknowledges that this court decision and the Notices may raise questions and concerns among property owners. The office is committed to providing transparency and support throughout this process to ensure that property owners clearly understand the changes and their options.

We are offering several virtual public education sessions where our subject matter experts will help property owners understand the changes and their implications. Property owners can register here for one of the options listed below.

Property owners are encouraged to review their Notices of Proposed Correction promptly and respond within 30 days if they choose to contest the correction. If they do not respond after 30 days, we will correct the tax roll as proposed in the Notice of Proposed Correction.

For more information or assistance regarding the Notices of Proposed Correction, affected property owners are encouraged to contact the Maricopa County Assessor's Office at 602-506-3406.

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Read our Fiscal Year 2023 Annual Report

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Maricopa County Assessor, Eddie Cook, has released the County’s Fiscal Year 2023 Annual Report. This comprehensive report details the increasing assessed values of taxable property, recent trends in property ownership changes, and growing property parcel types.

The 2023 Annual Report reveals that the full cash value of all real property in Maricopa County totaled over $1 trillion for the first time, continuing the streak of consecutive growth. Additionally, the Annual Report delves deep into the activities, accomplishments, and insights of the Maricopa County Assessor’s Office.

We encourage you to take the time to explore our Annual Report; your engagement and feedback are invaluable to us as we strive to provide exceptional service and improve our operations year after year.

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Notices of Class Action Mailed

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Today, Maricopa County is mailing some residential property owners Notices of Class Action in connection with a tax court case entitled Qasimyar et al v. Maricopa County (Case No. TX2016-000882).

A sample copy of the Notice can be found here: Notice of Class Action Lawsuit and Judgment

Class members who want to opt out of the class action must complete and mail an Election to Opt Out of Class Action form to Mooney, Wright, Moore & Wilhoit PLLC no later than September 14, 2023.

Please direct all questions regarding this Notice to:

Paul Moore
Bart S. Wilhoit
Mooney, Wright, Moore & Wilhoit, PLLC
14301 N. 87th Street, Suite 207, Scottsdale, Arizona 85260
Tel: 480-615-7500
Email: pmoore@mwmwlaw.com

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Assessor's Office Named 2023 Top Workplace in Arizona

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MARICOPA COUNTY, Ariz. (July 14, 2023) - We are thrilled to announce the Maricopa County Assessor's Office has been named a 2023 Top Workplace in Arizona. The list is based solely on employee feedback gathered through Energage’s third-party survey.

The confidential survey uniquely measures 15 culture drivers that are critical to the success of any organization including appreciation, execution, and connection.

Over 84% of our team participated and shared many comments detailing why they believe the Maricopa County Assessor’s Office is a great place to work.

“It has always been important to me that we create a high-performing, highly effective team, but I wanted to make sure they feel valued,” said Maricopa County Assessor Eddie Cook. “The fact that this a top workplace, not just in government but in Arizona, is truly a reflection of everyone’s dedication to this team and our community.”

Being named a Top Workplace is a big deal – only 137 organizations made this year’s list, and it accomplishes one of our office’s top goals in our comprehensive Strategic Plan.

“Earning a Top Workplaces award is a badge of honor for companies, especially because it comes authentically from their employees,” said Eric Rubino, Energage CEO. “That's something to be proud of. In today's market, leaders must ensure they’re allowing employees to have a voice and be heard. That's paramount. Top Workplaces do this, and it pays dividends.”

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Notices of Claim Now Accepted Digitally

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MARICOPA COUNTY, Ariz. (July 11, 2023) - Maricopa County property owners now have another way to virtually access and file a Taxpayer Notice of Claim with our office. A Notice of Claim is a statutory process that allows the property owner to notify the Assessor’s Office when they discover a factual error regarding their property information for up to three years back. This could include wrong information on square footage, improvements, personal property, or legal classification.

As of July 11, 2023, there are two ways to file a Notice of Claim online with the Maricopa County Assessor’s Office. First, through the Assessor’s Office website, property owners can complete and submit one through DocuSign. Property owners can also download and complete the required Department of Revenue Form and email it to the designated inbox, ASR.Claims@maricopa.gov. Notices of Claim will still be accepted by mail, but they must be sent by Certified Mail to the following address:

Notices of Claim submitted via email MUST be sent to ASR.Claims@maricopa.gov and cannot be accepted if sent to another email address. Our office will respond to the Notice within 60 days from receiving it, whether online via DocuSign or email or Certified Mail. The Assessor’s Office decision, whether to consent or dispute the taxpayer’s Notice, will be mailed in a letter to the property owner’s address or their designated authorized agent. Property owners can submit a Notice of Claim for tax years 2020 to 2023.

This digital option was made possible when SB 1266 was signed into law last year, allowing Notices of Claim and Petitions for Review to be accepted electronically. Maricopa County Assessor Eddie Cook was instrumental in passing the bill, saying, “It has been important to me since Day 1 to find ways that our office can continue to provide the best service to property owners at the lowest expense to the taxpayer. Offering digital solutions along with conventional paper and in-person processes is a top priority.” Since then, our office has been creating the necessary framework and procedures for accepting Notices of Claim online and are excited to debut the new service.

Please contact our office at 602-506-3406 or ASR.PA@maricopa.gov with any questions.

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HB2064 Signed into Law, Amending Personal Exemptions Program

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MARICOPA COUNTY, Ariz. (April 20, 2023) - Governor Katie Hobbs has signed House Bill 2064 into law, amending the state law on personal property tax exemptions. HB2064 expands the definition of a “competent medical authority” that can attest to an individual’s disability status.

With the passage of HB2064, registered nurse practitioners and physician assistants can sign the Arizona Department of Revenue Certificate of Disability (DOR82514B), certifying that an individual is totally and permanently disabled. Additionally, a disabled veteran may now provide a disability award letter from the Department of Veteran’s Affairs showing the percentage of disability. There are still income and property valuation limitations and residency requirements that must be met in order to qualify.

“I was a big proponent for Proposition 130 which reinstated disabled veterans to the state’s personal exemptions program and feel this is a much-needed extension of that,” said Maricopa County Assessor Eddie Cook. “Our team is dedicated to making sure every eligible candidate has adequate access to these valuation relief programs.”

Prior to HB2064, a physician or psychiatrist were the only authorities authorized to complete the disability affidavit for a property tax exemption. However, a recent FAIR Health Analysis shows that between 2016 and 2022, nearly 30% of Arizona patients receiving medical services did not see a primary care physician. Additionally, between 2016 and 2022, Arizona was the third highest state where primary care patients received care from a nurse practitioner instead of a physician.

HB 2064 will go into effect 90 days after the current legislative session adjourns. Click here for more information on the personal exemptions program.

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2024 Notices of Value mailed

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MARICOPA COUNTY, Ariz. (Feb. 24, 2023) - Maricopa County property owners will begin receiving their 2024 Notices of Value this week. In total, the Maricopa County Assessor’s Office is sending 1,626,124 notices on Feb. 24, roughly 26 thousand more than last year. These notices provide property owners with important information about the assessed value of their property.

Median values for all properties rose for the 2024 tax year, with manufactured housing seeing the largest increase of 28.5%. Single-family residential home values increased for the 11th consecutive year but at about half the rate of tax year 2023.

“Our team assesses every parcel and property with our core values of fairness, equity, transparency, and efficiency,” said Maricopa County Assessor Eddie Cook. “We serve the nation’s fourth largest and often fastest growing county but make it a daily priority to provide best-in-class service. This is especially apparent in my Office’s commitment to innovate and embrace new technology.”

In the last year, the Maricopa County Assessor’s Office has launched a new mass appraisal system and online customer portal. Property owners can now register rental properties, apply for personal exemptions, and file appeals with this online resource.

Property owners have sixty days from the mailing date printed on their notice to file an administrative appeal with the Assessor’s Office. So, for all notices mailed Feb. 24, property owners have a deadline of April 25 to file an appeal if they believe their property has been improperly valued or classified.

Our office also offers the option to receive your Notice of Value by email. This voluntary eNotices service is easy to use, convenient, provides archives, and saves the County money by reducing printing and postage. Please click here to learn how to sign up.

	FCV 2023	FCV 2024	FCV % Change	LPV 2023	LPV 2024	LPV % Change
Vacant Land	56,200	68,500	21.9%	18,790	19,404	3.3%
Single Family Residential	352,700	418,300	18.6%	197,099	206,954	5%
Condominium	225,100	285,100	26.7%	108,360	113,779	5%
Apartments	489,200	623,600	27.5%	133,296	139,961	5%
Commercial	794,300	972,000	22.4%	494,874	519,489	5%
Manufactured Housing	92,900	119,347	28.5%	68,096	71,483	5%

The Maricopa County Assessor's Office has nearly 300 employees, about half of whom are appraisers. Each year, the Maricopa County Assessor’s Office values over 1.8 million real and personal property parcels and accounts with a full cash value of over $1 trillion. The property values determined by the office serve as the foundation for fairly allocating more than $650 million in property tax revenue for Maricopa County and its cities, towns, and districts last year.