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Property Classification
Notice of Reclassification of Residential Property
If you have received the Notice of Reclassification of Residential Property from the Assessor's Office, and 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), you may appeal the reclassification by filling out the following form:
Property Tax Classification Appeal Form (Fillable PDF)
The criteria for distinguishing primary residence is defined in A.R.S. §42-12053.
You have until April 23, 2020 (30 days from the date of the Reclassification notice), to submit your reclassification appeal, by submitting the form along with proof of primary residency to the mailing, email address, or FAX number as listed below. (The deadline has been extended from April 16 to April 23 due to a delay in mailing.) For more information regarding the appeal procedures, please contact the Office of the Clerk of the Board at 602-506-3766.
*Proof of Primary Residency supporting documentation per AZ Department of Revenue is satisfied with ONE of the following three forms:
- 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
**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 documentation showing it is their primary home. 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
Appeal Process:
Submit the appeal form along with the proof of primary residency documentation to the Clerk of the Board's Office at:
Maricopa County Clerk of the Board
301 West Jefferson Street, 10th Fl
Phoenix, AZ 85003
- OR -
Fax: 602-506-6402
- OR -
Email the Clerk (LCVAppeals@maricopa.gov)
For more information regarding the appeal procedures, please contact the Clerk of the Board's Office at: 602-506-3766.
Reclassification Claim Through the Assessor's Office
If you have not received a Reclassification Notice from the Assessor's Office, but wish to have the classification of your property reconsidered, 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 Opens a New Window. .
* 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
- 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, please contact the Maricopa County Assessor’s Office at: 602-506-3406, or visit their website.
Penalty Notice Letter
The deadline to appeal the Civil Penalty on your taxes 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.