Property Classification

Reclassification Claim Through the Assessor's Office


(If you have received a letter with your Tax Bill stating that a civil penalty has been assessed on your property, the form and instructions you need are on the Tab entitled “Penalty Notice Letter”.)
 
Although the Reclassification Appeal process has ended 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 can verity that your property meets the qualifications to be classified as a primary residence* (or primary residence with a qualifying family member** residing in the property).

To expedite the processing of your request, please submit one of the following three proof of primary residency supporting documents (per AZ Department of Revenue) with your completed form:
  1. Driver's License - Must show occupant's name and the property address
  2. Voter Registration Card - Must show occupant's name and the property address
  3. Copy of a Portion of Your Last Income Tax Return - Must show occupant's name and the property address - Please do not send entire form - only name and address section.  If providing tax return documentation, please also provide a secondary form of documentation:
    • Motor Vehicle Registration - Must show occupant's name and the property address
    • Electric/Gas/Water utility bill - Must show occupant's name, with the 'mail to' and 'service address' as the property address

Forms

Opens a New Window. 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

Additional Information


For more information regarding the appeal process and other appeal procedures, please contact the Assessor's Office at 602-506-3406 or use their contact form.

* The criteria for determining primary residence is defined in A.R.S. §42-12053.

** A qualifying family member is defined in A.R.S. §42-12053 as:pens a New Window.

 Child-in-law or parent-in-law or
  • Natural or adopted sibling
  • Owner's natural or adopted child or descendant of the owner's child
  • Parent or ancestor of the owner's parent
  • Stepchild or stepparent
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  1. Penalty Notice Letter
  2. Reclassification Notice
  3. Change of Address

Penalty Notice Letter

If you have received a Notice stating that a civil penalty has been assessed on your property and this is your primary occupied residence, you may appeal the penalty by filing the following form:
                       Property Tax Penalty Appeal Form (fillable PDF).

The criteria for distinguishing primary residence is defined in A.R.S. §42-12053.

You have until SEPTEMBER 29. 2021, 30 days from the date of the Notice of Civil Penalty, to:

  1. Complete the appeal form,
  2. Attach the proper proof of residency showing occupant's name (either property owner or qualifying family member) and property address (see list of Supporting Documentation and Qualifying Family Member definition below), and
  3. Submit (via mail, fax or email - only 1 method of return is needed) the appeal form along with proof of residency to:

              Mail:
                   Maricopa County Clerk of the Board
                   301 West Jefferson Street, 7th Floor
                   Phoenix, AZ 85003
              Fax:
                   602-506-6402
              eMail:
                   Email the Clerk (LCVAppeals@maricopa.gov)

Proof of Primary Residency is satisfied with ONE of the following three types of documents:

 

    To expedite the processing of your request, please submit one of the following three proof of primary residency supporting documents (per AZ Department of Revenue) with your completed form:
    1. Driver's License - Must show occupant's name and the property address
    2. Voter Registration Card - Must show occupant's name and the property address
    3. Copy of a Portion of Your Last Income Tax Return - Must show occupant's name and the property address - Please do not send entire form - only name and address section.  If providing tax return documentation, please also provide a secondary form of documentation:
      • Motor Vehicle Registration - Must show occupant's name and the property address
      • Electric/Gas/Water utility bill - Must show occupant's name, with the 'mail to' and 'service address' same as the property address

Qualifying Family Member

:
Primary residency status for additional home(s) may be claimed if the home is occupied by a qualifying family member, and the family member can provide one of the above supporting documentation showing it is their primary residence.  A Qualifying Family Member, as defined by A.R.S. §42-12053, is: 
  • Child-in-law or parent-in-law
  • Natural or adopted sibling
  • Owner's natural or adopted child or descendant of the owner's child
  • Parent or ancestor of the owner's parent
  • Stepchild or stepparent   
For more information regarding the appeal procedures, please contact the Clerk of the Board at 602-506-3766.