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Notice of Proposed Correction Reversal Letters Mailed

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MARICOPA COUNTY, Ariz, (June 14, 2024) – The Maricopa County Assessor's Office is sending out another batch of Notices of Proposed Correction related to a court decision on Limited Property Value. This group of Notices will reverse the initial Notice of Proposed Correction (NOPC) we mailed to thousands of property owners last October.

Our office sent the first NOPC after the Tax Court ruled in Qasimyar et al. v. Maricopa County 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 determined 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.

Since we value properties a year ahead of the tax year, and in compliance with the Court decision, our team began identifying the properties that moved between Class 3 and Class 4 in tax years 2022 and 2023 – more than 78,000.

Before the ruling, our office did not consider a change from Class 3 to 4 or vice versa a "change in use" because it remained a residential property and calculated its LPV using the "standard" Rule A method. Rule A increases the property's LPV by up to 5% each year but can never exceed its Full Cash Value (FCV). However, if there has been a "change in use," Rule B is triggered, and the LPV is now calculated using a countywide ratio.

To implement the Court's decision, we had to recalculate the roughly 78,000 properties' LPV using Rule B. Over 34,000 properties were identified to receive a decrease in LPV while more than 44,000 properties would see an increase. In October 2023, we mailed NOPCs to the properties getting a decreased LPV.

However, following the court decision, the Arizona Legislature passed Senate Bill 1267, 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. SB 1267 went into effect in October 2022, coinciding with the start of tax year 2023.

Updated guidance from the Maricopa County Attorney's Office stated that SB 1267 required us to reverse any NOPCs already sent for the 2023 tax year because of the Qasimyar case. We had yet to start mailing NOPCs to the properties receiving an increased LPV, so only about 14,000 properties were affected. Today, we issued those additional NOPCs, reverting the property's LPV to its original value.

The Maricopa County Assessor's Office acknowledges that this process may raise questions and concerns. We are committed to providing transparency and support to ensure property owners understand the changes and their options clearly.

We are offering virtual public education sessions where our subject matter experts will help property owners understand their revised value. They are as follows:

Property owners can RSVP for one of the sessions here.

If they cannot attend one of the virtual sessions, they can schedule a 20-minute virtual appointment with a representative.

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

For more information or assistance regarding a Notice of Proposed Correction, affected property owners are encouraged to contact the Maricopa County Assessor's Office at 602-506-3406 or email ASR.QNOPC@maricopa.gov.

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Notices of Proposed Correction Mailed

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MARICOPA COUNTY, Ariz, (May 24, 2024) – The Maricopa County Assessor's Office is sending out about 19 thousand Notices of Proposed Correction to address a court decision on Limited Property Value. This group is the final mailing for properties receiving an increase to that value as a result.

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 determined 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 exceed the property's Full Cash Value (FCV).

Rule B is triggered when the prior year’s LPV cannot be used as a baseline because the property was omitted from the preceding year’s tax roll, was split, had an addition or deletion worth at least 15 percent of its FCV, 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 was 68 percent of the Full Cash Value for Class 3 parcels and 67 percent for Class 4 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. To implement the Court of Appeals' decision, our office had to recalculate the LPV of all properties that changed between Class 3 and Class 4 from tax year 2021 to tax year 2022 using Rule B regardless of whether the recalculation increased or decreased the property’s LPV - about 55,000 properties in total.

With this mailing, we have officially notified the roughly 20,000 property owners identified for an increase. We mailed around 35,000 Notices of Proposed Correction (NOPC) to the properties receiving a decreased LPV in October 2023.

The properties that receive an NOPC indicating an increase to the LPV will not see additional tax liability for any past or current tax years. 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 beginning in tax year 2025.

Following the court decision, 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 will not trigger a Rule B for tax years 2023 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, it was left off the previous year’s tax roll, or there are significant changes to the property.

The Maricopa County Assessor's Office acknowledges that this court decision and subsequent NOPCs may raise questions and concerns. We are committed to providing transparency and support throughout this process to ensure property owners understand the changes and their options.

We are offering several virtual public education sessions where our subject matter experts will help property owners understand their revised value and any implications. They are as follows:

Property owners can RSVP for one of the sessions here.

If they cannot attend one of the four virtual sessions, they can schedule a 20-minute virtual appointment with a representative.

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.

For more information or assistance regarding the NOPCs, affected property owners are encouraged to contact the Maricopa County Assessor's Office at 602-506-3406 or email ASR.QNOPC@maricopa.gov.

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2025 Notices of Value Mailed

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MARICOPA COUNTY, Ariz. (Feb. 23, 2024) - The Maricopa County Assessor's Office is dispatching Notices of Value to more than 1.7 million property owners this week, about 20 thousand more than last year. These Notices are for the 2025 tax year as property values in Arizona are set a full year ahead to allow for an extensive appeal process.

In a marked departure from the trend of the past decade, the median full cash value (FCV) on many property types has experienced a decrease. Manufactured housing saw the largest FCV decrease at -6.9%. Commercial properties were one of the only property types to see an increase in FCV with a gain of 2.3%. Meanwhile, the median limited property value (LPV), the value used for property tax purposes, continued to rise for all property types.

This shift in property values is attributed to the combined impact of Proposition 117 and the dynamic nature of the real estate market.

Since going into effect in 2015, voter-approved Proposition 117 has governed how LPV is calculated. If there are no significant changes to the property or how it is used, the LPV can increase by up to 5% but never surpass the FCV. 95% of all Maricopa County properties saw the standard LPV increase of 5%.

“We are committed to providing fair and equitable valuations that reflect the ever-changing dynamics of the real estate market,” said Maricopa County Assessor Eddie Cook. “The simultaneous decrease in median full cash value and increase in limited property value demonstrate the nuanced nature of our assessments."

Property owners have sixty days from the mailing date printed on their Notice to file an administrative appeal with the Assessor’s Office if they believe their property has been improperly valued or classified.

The Maricopa County Assessor's Office encourages property owners to review their Notices of Value and reach out with any questions or concerns. Online resources are available to assist property owners in understanding the valuation process, what information can be appealed, and the factors influencing their property values. They can also contact our office by calling 602.506.3406 or emailing ASR.PA@maricopa.gov.

2025 NOV Frequently Asked Questions (FAQs)

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Change to Organizational Exemptions Renewal Requirements

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A revision to the organizational exemption renewal requirements will go into effect when the application period opens in January.

Senate Bill 1230, which was passed in 2023, states that a nonprofit organization with a 501(c) status is now eligible for a permanent exemption and no longer needs to renew annually. If approved, the exemption is valid until the property no longer qualifies for the exemption.

If there is a change to the property, the organization must notify the Assessor’s Office.

Contact the Organizational Exemptions team at ASR.OE@maricopa.gov with any questions.

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Virtual Appointments Now Available

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Virtual appointments with the Maricopa County Assessor's Office are now available. Customers can schedule a 20-minute virtual appointment with one of our Public Assistance clerks to answer general inquiries.

Scheduling and conducting these appointments are done 100 percent online. Customers can access the link to schedule an appointment on our website and be taken to a separate page to select the date and time of their appointment and provide their name, phone number, and email address.

Property owners will also be asked to provide their parcel/account number along with a brief description of the type of service needed.

These virtual appointments will be conducted via Microsoft Teams and customers will get an original confirmation email along with several appointment reminders.

This is just one more way the Maricopa County Assessor's Office is providing first-class service to Maricopa County property owners. Inquiries can still be handled by contacting our team via email at ASR.PA@maricopa.gov, by calling 602.506.3406, or in-person at the County Administration Building at 301 W. Jefferson St.

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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.

Friday, Oct. 6 from 1-3 p.m.
Friday, Oct. 13 from 4-6 p.m.
Friday, Oct. 20 from 8-10 a.m.

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.”