Golf Courses

Statutes: ARS §§ 42-13151 thru 42-13154

Statutorily qualified golf courses are valued by a prescribed formula. The formula incorporates an obsolescence (depreciation) factor for the golf course improvements and a $500-per-acre land valuation.

To receive the statutory land valuation, the course owner must record a deed restriction with the Maricopa County Recorder’s Office and file a copy with the Assessor’s Office restricting the property to use as a golf course for at least ten years. The deed restriction must be refiled as necessary to ensure that it always applies for at least ten years. If any part of the property changes from golf course use in violation of the deed restriction, a penalty will be assessed on the next tax roll.

To receive the statutory obsolescence factor for the golf course improvements, the managing entity must return a Rounds Played Report on or before September 30 of the year preceding the valuation year. The Assessor mails this form to the managing entity of record on or before August 1 of each year.

Please note:

  • Annual Pass, Monthly Pass, Weekly Pass, or Daily Pass rounds are not considered Member Rounds.
  • Owners of multiple courses must report each course separately per Department of Revenue guidelines.

Please return Report of Golf Course Rounds Played to:


Or by mail to:
Maricopa County Assessor’s Office
Attn: Golf Rounds Played
301 W Jefferson
Phoenix, AZ 85003