Frequently Asked Questions

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Legal class

Please provide one of the following documents as proof of primary residency for the owner or a qualified family member:

Driver’s License – must display the occupant’s name and the property address; or

Voter Registration Card – must display the occupant’s name and the property address; or

Federal or State Tax Return (partial) – submit only the section showing the name and address (do not submit the full return).

If a tax return is provided, you must also submit one additional document: either a Motor Vehicle Registration or a Utility Bill, both of which must display the occupant’s name and the property address.

Yes, you may file a Notice of Claim to correct your legal class for up to 3 years prior. Proof of Primary residency is required for Legal Class 3.1 and Legal Class 3.3 or proof of primary residency of qualified family member for Legal Class 3.2.

Yes, you may file a Request for Residential Legal Class Change form. Filed and approved before July 1st of 2026 will apply to 2026 and 2027 tax year. Filed and approved after July 1st the legal class will only apply to 2027 tax year.

Please visit our How do I update my legal class for my residential property? page for additional information

A Qualified Family Member (QFM) can be:

  • The owner's natural or adopted child or descendant of the owner's child.
  • The owner's parent or an ancestor of the owner's parent.
  • The owner's stepchild or step-parent.
  • The owner's child-in-law or parent-in-law.
  • The owner's natural or adopted sibling.

Class 1 Commercial
Class 2 Vacant Land, Agricultural, Non-Profit
Class 3 Primary Residence (3.1) or Primary Residence of a QFM (3.2) or Primary Residence Also Leased to Lodgers (3.3)
Class 4 Residential Rental (4.2) or Non-Primary Residence (4.1)
Class 6 Historic Residential or Foreign Trade Zone
Class 7 Historic Commercial
Class 8 Renovated Historic Residential

No, Primary Residence is your one and only main residence where you or a qualified family member resides more than 7 months out of the year. You can have only one primary residence no matter how many homes you own. If the property listed is used as a vacation home, leased, or rented to a non-qualified family member or if you claim a home in another state as your primary residence, the listed home cannot qualify as a primary residence.

There are several reasons why the legal class may change including, but not limited to:

  • Property sold/transfer of ownership
  • Residential Rental Registration filed
  • Legal Class Verification systematic review
  • Owner initiated a Split or merge on the property
  • New construction not 100%

To correct your legal/property class during the appeal season for the year listed on the Notice of Valuation, you will need to complete a Petition for Review of Valuation (Appeal form).

Please visit our appeals page for information on filing an appeal

The County Assessor is required by law to regularly review residential property to confirm the owner uses the property as their primary residence.
The Legal Class Verification Process was created by 42-12052. Review and Verification of Class Three Property; Civil Penalty; Appeals.
If the owner does not return the Notice with a response or file an appeal with the COB within the required timeframes, the County Treasurer may apply a civil penalty to the property. This penalty may equal the amount of the State Aid credit, as required by law (A.R.S. § 15-972).
If the owner does return the First Notice with a response within 30 days, a Final Notice of Reclassification letter will be sent.

No, once the Notice of Reclassification is issued, the owner has 30 days to file an appeal with the County Clerk of the Board (COB).

The county treasurer shall assess a civil penalty against the property equal to the amount of additional state aid paid pursuant to section 15-972 with respect in the preceding tax year.

Legal class and Property class are synonymous and ensure properties with the same legal class or property class are valued similarly.

A statutory category that is used to classify property based on the use of the property. If an individual parcel has more than one use, it may be assigned multiple Legal/Property Classes and a "mixed assessment ratio" will be applied to the value