Business Personal Property
The Assessor’s duty is to locate, identify and equitably assess all property in Maricopa County. The Business Personal Property Unit assists in the assessment of this type of property. Business Personal Property can include assets such as tables, desks, Computers, machinery & equipment. It is the responsibility of the Business owner to yearly report the acquisition costs of all active assets used in the operation of their business. Once the Business Personal Property Unit receives this report, depreciation factors are applied to the costs and depreciated down to Full Cash Value. This value closely resembles Market Value.
Frequently Asked Questions (FAQ's)
Forms
View related forms at Business Personal Property Forms
Business Personal Property Public Assistance
Email [email protected] for more information on Business Personal Property Public Assistance.
2026 Tax Year Calendar
January 9, 2026
Date Assessor mails 2026 Arizona Business & Agricultural Business Property Statement. A.R.S. § 42-15053(A)
April 1, 2026
Property owner deadline to file Arizona Business & Agricultural Business Property Statement. A.R.S. § 42-15053(A)
August 14, 2026
Date Assessor mails 2026 Notice of Valuation Personal Property. A.R.S. § 42-19006
September 3, 2026
Approximate date tax bills are sent by the Treasurer.
September 14, 2026
Property owner deadline to file Personal Property Petition for Review of Valuation form to appeal assessment. A.R.S. § 42-19051
October 5, 2026
Deadline for Assessor to rule on assessment appeal request OR 20 days from the receipt of an appeal, whichever comes first. A.R.S. § 42-19051(B)
E-Filing
Please note that only excel and csv files are accepted and there is a size limit of 20mb. If you are having trouble validating your account, please contact [email protected] for help with your validation code.
Personal Property E-Filing FAQs
Personal Property E-Filing Instructions (PDF)
BPP $500K Information (DOC)
E-Filing Return / New Account Asset Detail (XLS)