Legal Class Verification (LCV)

The County Assessor is required by law (A.R.S. § 42-12052) to regularly review residential property to confirm whether the owner uses the property as their primary residence.

If the Assessor needs confirmation, a First Notice of Intent to Reclassify letter is mailed to the property owner. If the owner does NOT return the Notice with a response within 30 days, a Final Notice of Intent to Reclassify letter will be sent.

If the owner does NOT respond within 15 days of the Final Notice, the property will be reclassified as a secondary residence (Legal Class 4.1).

Once the Notice of Reclassification is issued, the owner has 30 days to file an appeal with the County Clerk of the Board (COB).

Failure to Respond:
If the owner does not return the Notice with a response or file an appeal with the COB within the required timeframes, the County Treasurer may apply a civil penalty to the property. This penalty may equal the amount of the State Aid credit, as required by law (A.R.S. § 15-972).

Reasons for Mailing:
To complete our review, we are required to contact property owners whose properties meet one or more of the following conditions:

  • The property is a Primary Residence (Legal Class 3.1) and the owner’s mailing address is outside the county.
  • The owner uses the same mailing address for more than one Primary Residence (Legal Class 3.1).
  • The Primary Residence (Legal Class 3.1) appears to be owned by a business.
  • The owner’s mailing address is different from the property address.
  • The property was selected during a routine quality review.
This notice is part of our normal process to make sure our records are accurate.

Residential Legal Class Options:

  • 3.1 – Primary Residence
    This is your main home where you live for more than 7 months of the year. Even if you own other homes in Arizona or in another state, you can only have one primary residence under Arizona law.
  • 3.2 –Qualified Family Member* Residence
    This is a home owned by you but lived in by a qualified family member as their main and only home, according to Arizona law.
  • 3.3 – Owner-Occupied Primary Residence with Rental
    This is your main home, but you also rent out part of the property, such as a room or guest unit, to someone else.
  • 4.1 – Non-Primary Residence
    The home is not rented but does not meet the definition of a Primary Residence (e.g., it is a vacation home, secondary residence, unoccupied, or unoccupied and listed for sale, etc.).
  • 4.2 – Rental Property
    The home is solely rented or is intended to be rented to someone other than a qualifying family member*.

*A Qualified Family Member includes only:

  1. A natural or adopted child or grandchild
  2. A stepchild
  3. A parent, grandparent, or great-grandparent
  4. A stepparent
  5. A child-in-law or parent-in-law
  6. A natural or adopted sibling

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

Additional Information
Arizona Revised Statute A.S.R. § 42-12052
Arizona Revised Statute A.S.R. § 42-12053
Arizona Revised Statute A.S.R. § 15-972
Notice of Claim
How do I update my Legal Class for my residential property?

Forms

View related forms at Valuation Relief Forms

FAQ

Please provide one of the following documents as proof of primary residency for the owner or a qualified family member:

Driver’s License – must display the occupant’s name and the property address; or

Voter Registration Card – must display the occupant’s name and the property address; or

Federal or State Tax Return (partial) – submit only the section showing the name and address (do not submit the full return).

If a tax return is provided, you must also submit one additional document: either a Motor Vehicle Registration or a Utility Bill, both of which must display the occupant’s name and the property address.

Yes, you may file a Notice of Claim to correct your legal class for up to 3 years prior. Proof of Primary residency is required for Legal Class 3.1 and Legal Class 3.3 or proof of primary residency of qualified family member for Legal Class 3.2.

Yes, you may file a Request for Residential Legal Class Change form. Filed and approved before July 1st of 2026 will apply to 2026 and 2027 tax year. Filed and approved after July 1st the legal class will only apply to 2027 tax year.

Please visit our How do I update my legal class for my residential property? page for additional information

A Qualified Family Member (QFM) can be:

  • The owner's natural or adopted child or descendant of the owner's child.
  • The owner's parent or an ancestor of the owner's parent.
  • The owner's stepchild or step-parent.
  • The owner's child-in-law or parent-in-law.
  • The owner's natural or adopted sibling.

Class 1 Commercial
Class 2 Vacant Land, Agricultural, Non-Profit
Class 3 Primary Residence (3.1) or Primary Residence of a QFM (3.2) or Primary Residence Also Leased to Lodgers (3.3)
Class 4 Residential Rental (4.2) or Non-Primary Residence (4.1)
Class 6 Historic Residential or Foreign Trade Zone
Class 7 Historic Commercial
Class 8 Renovated Historic Residential

No, Primary Residence is your one and only main residence where you or a qualified family member resides more than 7 months out of the year. You can have only one primary residence no matter how many homes you own. If the property listed is used as a vacation home, leased, or rented to a non-qualified family member or if you claim a home in another state as your primary residence, the listed home cannot qualify as a primary residence.

There are several reasons why the legal class may change including, but not limited to:

  • Property sold/transfer of ownership
  • Residential Rental Registration filed
  • Legal Class Verification systematic review
  • Owner initiated a Split or merge on the property
  • New construction not 100%

To correct your legal/property class during the appeal season for the year listed on the Notice of Valuation, you will need to complete a Petition for Review of Valuation (Appeal form).

Please visit our appeals page for information on filing an appeal

The County Assessor is required by law to regularly review residential property to confirm the owner uses the property as their primary residence.
The Legal Class Verification Process was created by 42-12052. Review and Verification of Class Three Property; Civil Penalty; Appeals.
If the owner does not return the Notice with a response or file an appeal with the COB within the required timeframes, the County Treasurer may apply a civil penalty to the property. This penalty may equal the amount of the State Aid credit, as required by law (A.R.S. § 15-972).
If the owner does return the First Notice with a response within 30 days, a Final Notice of Reclassification letter will be sent.

No, once the Notice of Reclassification is issued, the owner has 30 days to file an appeal with the County Clerk of the Board (COB).

The county treasurer shall assess a civil penalty against the property equal to the amount of additional state aid paid pursuant to section 15-972 with respect in the preceding tax year.

Legal class and Property class are synonymous and ensure properties with the same legal class or property class are valued similarly.

A statutory category that is used to classify property based on the use of the property. If an individual parcel has more than one use, it may be assigned multiple Legal/Property Classes and a "mixed assessment ratio" will be applied to the value

Your primary residence is:

  • Your one and only main home, where you reside more than 7 months out of the year.
  • The home listed on your driver’s license
  • The address where you are registered to vote
  • Usually where your spouse and/or children live

A home cannot be considered a primary residence if:

  • It is a vacation home
  • It is rented to someone (unless they are a Qualified Family Member)
  • You receive property tax relief for a home in another state