Property Classification Appeal
Reclassify Your Property Through the Assessor's Office
Although the Reclassification appeal process has ended with the Board of Supervisors' Office, you have the option to submit a Residential Petition for Review of Valuation form with the Assessor's Office if you can verify 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 supporting documents with your completed form:
- Driver's License - Must show occupant's name and the property address
- Motor Vehicle Registration - Must show occupant's name and the property address
- Voter Registration Card - Must show occupant's name and the property 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
Opens a New Window.- Real Property (house, condo, etc.) - Taxpayer Notice of Claim - Real Property Opens a New Window.
- Personal Property (mobile homes only) - Notice of Claim Personal Property
- Appeal Valuation - Residential Petition for Review of Valuation
Submit the completed form and supporting documentation by mail or in person to:
Maricopa County Assessor's Office
301 West Jefferson Street, 1st Floor
Phoenix, AZ 85003
- For single-family residences, condos and townhomes, the Review form may also be completed and submitted online using your parcel number on the Assessor's Online Residential Appeal Form, available at https://mcassessor.maricopa.gov/forms/file-appeal.php.
Additional Information
For more information regarding the reclassification process, 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 Opens a New Window. .
** A qualifying family member is defined in A.R.S. §42-12053Opens a New Window. as:
- 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
Reclassify Your Property Through the Assessor's Office
Although the Reclassification appeal process has ended with the Board of Supervisors' Office, you have the option to submit a Residential Petition for Review of Valuation form with the Assessor's Office if you can verify 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 supporting documents with your completed form:
- Driver's License - Must show occupant's name and the property address
- Motor Vehicle Registration - Must show occupant's name and the property address
- Voter Registration Card - Must show occupant's name and the property 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
Opens a New Window.- Real Property (house, condo, etc.) - Taxpayer Notice of Claim - Real Property Opens a New Window.
- Personal Property (mobile homes only) - Notice of Claim Personal Property
- Appeal Valuation - Residential Petition for Review of Valuation
Submit the completed form and supporting documentation by mail or in person to:
Maricopa County Assessor's Office
301 West Jefferson Street, 1st Floor
Phoenix, AZ 85003
- For single-family residences, condos and townhomes, the Review form may also be completed and submitted online using your parcel number on the Assessor's Online Residential Appeal Form, available at https://mcassessor.maricopa.gov/forms/file-appeal.php.
Additional Information
For more information regarding the reclassification process, 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 Opens a New Window. .
** A qualifying family member is defined in A.R.S. §42-12053Opens a New Window. as:
- 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
Notice of Reclassification of Residential Property
If you received the Notice of Reclassification of Residential Property from the Assessor's Office, the deadline to appeal the decision with the Board of Supervisors' Office has ended. Please click on the Reclassification Claim tab for further information.
Penalty Notice Letter
If you received a Civil Penalty on your Property Tax Statement from the Treasurer, the deadline to appeal the penalty with the Board of Supervisors' Office has ended. Please click on the Reclassification Claim tab for additional instructions to reclassify your property directly through the Assessor's office.
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 with the Assessor, please contact the Maricopa County Assessor’s Office at: 602-506-3406, or visit their website.