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 Other Options tab for further information.

Another Option to Appeal Through the Assessor's Office

Although the appeal process has closed 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 feel 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 Taxpayer Notice of Claim form, please submit one of the following supporting documents with your completed form:

• Copy of a Portion of Your Last Income Tax Return Showing Your Address - Please do not send entire form - only name and address section
• Current Utility Bill Showing Property Address and Mailing Address - Must be the same 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
• Voter Registration Card - Must show occupant's name and the property address

Forms

• Personal Property (mobile homes only) - Taxpayer Notice of Claim Form PP (PDF)
• Real Property (house, condo, etc.) - Taxpayer Notice of Claim form RP (PDF)

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.

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

** A qualifying family member is defined 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

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.