Property Classification Appeal
Reclassification Claim Through the Assessor's Office
Although the appeal process has ended with the Board of Supervisors' Office, you have the option to submit a Taxpayer Notice of Claim 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 three proof of primary residency supporting documents (per AZ Department of Revenue) with your completed form:
- Driver's License - 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 - 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.- Real Property (house, condo, etc.) - Taxpayer Notice of Claim Form RP (PDF) Opens a New Window.
- Personal Property (mobile homes only) - Taxpayer Notice of Claim Form PP (PDF) Opens a New Window.
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Maricopa County Assessor's Office
301 West Jefferson Street
1st Floor
Phoenix, AZ 85003
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 2018 Property Tax 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 appeal your property classification 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.