Historic Property Tax Reclassification

The purpose of the Historical Property Tax Exemption program is to provide a reduction on the property tax assessment for eligible owners.

As a condition of the reduced tax rate, the Residential owner enters into a 15 year agreement and Commercial owners enter into a 10 year agreement with the state, consenting to maintain their property and to preserve the integrity of its historic features, materials, appearance, workmanship, and environment. If the owner plans to do any work on the property that will impact its public appearance, the State Historical Preservation Office (SHPO) must be contacted for review and comment or approval prior to the project implementation. Please see State Historical Preservation website for further information at https://azstateparks.com/shpo or contact SHPO at 602 542-4009.

Approved applications submitted to the Assessor Office during the calendar tax year will be applied to the first preceding tax year. Should you have any questions, please do not hesitate to contact a member of our team at ASR.OE@maricopa.gov.

NOTE: Only one owner signature is needed.

More Information

Contact us at ASR.OE@Maricopa.gov or 602-506-3406

Arizona Revised Statutes