Property Classification Appeal
Penalty Notice Letter
If you received a Civil Penalty on your 2016 Property Tax bill from the Treasurer's Office, the deadline to appeal the penalty with the Board of Supervisor's Office has ended.
Notice of Reclassification of Residential Property
If you have received the Notice of Reclassification of Residential Property from the Assessor's Office, the deadline to appeal the decision with the Board of Supervisor's Office has ended.
Another Option to Appeal Through the Assessor's Office
Although the appeal process has closed with the Board of Supervisor's Office, you have the option to submit a Taxpayer Notice of Claim form with the Assessor's Office if you feel that your property does meet the qualifications to be classified as a primary residence* or primary residence with a qualifying family member** residing in the property.
- Personal Property (mobile homes only) - Taxpayer Notice of Claim Form PP (PDF)
- Real Property (house, condo, etc.) - Taxpayer Notice of Claim Form RP (PDF)
Supporting DocumentationTo expedite the processing of your Taxpayer Notice of Claim form, please submit a COPY of one of the following supporting documents with your completed form:
- Voter Registration Card - Must show occupant's name and the property address under appeal.
- Driver's License - Must show occupant's name and the property address under appeal.
- Motor Vehicle Registration - Must show occupant's name and the property address under appeal.
- Current Utility Bill - Must show occupant's name, property address under appeal AND mailing address. Utility bill must be mailed to the property address under appeal.
- Portion of your last Income Tax Return - Must show occupant's name and the property address under appeal. Please do not send entire form - only name and address section.
Submit Form and Supporting Documentation
Submit the completed form and supporting documentation in person or by certified mail to:
Maricopa County Assessor's Office
301 West Jefferson Street, 1st Floor
Phoenix, AZ 85003
For more information regarding the appeal process and other appeal procedures, please contact the Assessor's Office at 602-506-3406.
* The criteria for distinguishing primary residence is defined in A.R.S. §42-12053.
** A qualifying family member is defined as:
- Owner's natural or adopted child or a descendant of the owner's child.
- Owner's parent or an ancestor of the owner's parent.
- Owner's stepchild or stepparent.
- Owner's child-in-law or parent-in-law.
- Owner's natural or adopted sibling.
Official Change of Mailing Address With the Maricopa County Assessor
If notices regarding reclassification did not come to your current mailing address and you wish to change your official mailing address, please contact the Maricopa County Assessor’s Office at: 602-506-3406, or visit their website.