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:

1. Driver's License - Must show occupant's name and the property address
2. Voter Registration Card - Must show occupant's name and the property address
3. 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

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• 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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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 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