Property Classification Appeal
Penalty Notice Letter
If you received a Civil Penalty on your 2016 Property Tax from the Treasurer, the deadline to appeal the penalty with the Board of Supervisors' Office has ended.
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.
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
- Personal Property (mobile homes only) - Taxpayer Notice of Claim Form PP (PDF)
- Real Property (house, condo, etc.) - Taxpayer Notice of Claim form RP (PDF)
Maricopa County Assessor's Office
301 West Jefferson Street
Phoenix, AZ 85003
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.