Fran McCarroll
Clerk of the Board of Supervisors
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Appeal of Reclassification and Penalty Notices


If you received a Civil Penalty on your 2016 Property Tax from the Treasurer, the deadline to appeal the penalty with the Board of Supervisor's Office has ended.

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.

Although this 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.

To expedite the processing of your Taxpayer Notice of Claim form, please submit one of the following supporting documents with your completed form:

  • Voter Registration Card – Must show occupant’s name and the property address
  • Driver’s License – Must show occupant’s name and the property address
  • Motor Vehicle Registration – Must show occupant’s name and the property address
  • Current Utility Bill showing property address and mailing address (must be the same address)
  • Copy of a portion of your last Income Tax Return showing your address (please do not send entire form – only name and address section)

Forms:
Real Property (house, condo, etc.) - Taxpayer Notice of Claim form RP
Personal Property (mobile homes ONLY) - Taxpayer Notice of Claim Form PP

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 descendant of the owner’s child
  • Parent or ancestor of the owner’s parent
  • Stepchild or stepparent
  • Child-in-law or parent-in-law or
  • Natural or adopted sibling

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 at: www.mcassessor.maricopa.gov.