Property Classification Appeal

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

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 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

Opens a New Window. 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.

** A qualifying family member is defined in A.R.S. §42-12053 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
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