Common Area

The Assessor’s Common Area Unit is responsible for combining common area parcels (parks, drainage and retention areas, subdivision landscape areas, community facilities, pools, etc.) into one tax bill, providing each parcel is under the same ownership and within the same taxing district. Other requirements (per Arizona Revised Statute) include, the owner must be a non-profit homeowner’s association, community association or corporation with the responsibility of providing maintenance, management and oversight of the common areas. Consolidation typically applies to, but is not limited to, single family residential developments. Staff are proud to serve the communities of Maricopa County. Should you have questions or comments, please do not hesitate to contact a team member at [email protected] (Attn: common area).

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

Additional Information
Arizona Revised Statutes

Forms

View related forms at Common Area Forms

The Common Area division will verify all incoming applications including but not limited to non- profit statuses, Arizona Corporation Commission standing, recorded plat maps, the Covenants, Conditions & Restrictions of the HOA and/or perform a field inspection for eligibility under Arizona Revised Statute. State and city supported internet sites as well as the application and supporting documentation will be used in researching and processing all common area checklists and any forms required by the Arizona Department of Revenue.

Please visit the FAQ library for answers to more questions.

FAQ

Common areas consist of improved or unimproved real property which is intended for the use of owners and residents of a residential subdivision or development and invited guests of the owners or residents and include common beautification areas and common areas used as an airport (A.R.S. §42-13402).
Common elements of a condominium, as defined in section 33-1202 and golf courses, as defined in section A.R.S.§42-13151(A.R.S. §42-13402).

You must submit two forms, the Residential Common Area Valuation Checklist and the DOR Request to Combine Common Area Parcel Numbers form should be submitted together (A.R.S. §42-13404).

File online:
File your Common Area Consolidation online!

Email: [email protected]

Mail or In Person:
Attn: Common Area
Maricopa County Assessor
301 W. Jefferson St.
Phoenix, AZ. 85003

No, parcels must be owned by a non- profit homeowners' association, community association, or corporation and must be deeded to the association or corporation (A.R.S. § 42-13402).
Yes, but you will receive a tax bill for each individual parcel.
Values for common areas shall be made on the assumption that no other property use is possible by locating and identifying these parcels on your recorded plat map (A.R.S. §42-13403).
As a condition for valuation, the subdivider of a residential subdivision or the community or homeowners' association who owns the common area shall record a deed restriction with the county recorder and file a copy of the restriction with the county assessor restricting the property to use as a common area (A.R.S. §42-13404).
Forms received by June 30th of the current tax year will have the consolidation of common area parcels applied to the current tax year. Forms received after June 30th, will have the consolidation of common area parcels applied to the following tax year.
Receive a single tax bill instead of separate bills for each parcel. Benefit from a lower assessment ratio, as the legal class changes from Class 2R (15%) to a Class 4.8 (10%).
  • Common Area tract land identified under a residential subdivision
  • Parcels platted as common area or deed restricted as common area