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 azstateparks.com/shpo or contact SHPO at 602 542-4009.

Applications submitted to the Assessor Office by June 30th 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 [email protected] .

NOTE: Only one owner’s signature is needed.

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

Additional Information
Arizona Revised Statutes

Forms

View related forms at Historic Property Tax Forms

Please visit the FAQ library for answers to more questions.

FAQ

Historic legal class will remain but the new owner should apply. Note: Reapplying will restart the expiration date.

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 azstateparks.com/shpo or contact SHPO at 602 542-4009.

The approved Historical Tax Reclassification Residential owner enters into a 15 year agreement and the Commercial owner enters into a 10 year agreement with the state.
The purpose of the Historical Property Tax Exemption program is to provide a reduction on the property tax assessment for eligible owners. The Assessment Ratio for Residential is reduced to 5% from 10%; for commercial historical property square footage is reduced from 16.5% to 10%.
Applications submitted to the Assessor Office during the calendar tax year 2026 by June 30th in order to apply to the following tax year 2027. After June 30th it will be applied to tax year 2028. (Post mark date)

Email: [email protected]

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

2026 State of Arizona Historic Property Tax Reclassification Application for Residential, owner-occupied properties
OR
2026 State of Arizona Historic Property Tax Reclassification Application for Income Producing Properties
AND
2 photos- Front and side pictures