Property Classification

  1. Reclassification Notice
  2. Reclassification Claim
  3. Change of Address
  4. Penalty Notice Letter

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 August 10, 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. 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:

 
     
    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
      • Current Utility Bill (Electric, Gas or Water only) – Must show occupant’s name, property address under appeal AND mailing address. Utility bill must be mailed to the property address under appeal.

**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.