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 OEInbox@Maricopa.gov (Attn: common area).
Phone: 602-506-3406
Fax:602-506-7620 (Attn: Common Area)
Common Area Inbox: OEInbox@Maricopa.gov
More Information
Contact us at 602-506-3406
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
You can send your request in writing to our office located at:
MARICOPA COUNTY ASSESSORATTN: COMMON AREA
301 W Jefferson St Phoenix, AZ 85003
Once received, please allow 2-4 weeks for these changes to reflect on our website.