Arizona Instructions for Periodic Report Regarding the Value of Entities (Form 26) is a form issued by the Arizona Department of Revenue for businesses to report the value of their “entity” for purposes of property tax. This form is used to report the value of any type of entity under the Arizona Property Tax Code, including corporations, partnerships, and limited liability companies. It is due on or before the 15th day of the 4th month after the close of the taxpayer’s taxable year. There are three types of Arizona Instructions for Periodic Report Regarding the Value of Entities (Form 26): 1. Form 26 — Initial Report of Value: This form is used when a business first begins filing with the Arizona Department of Revenue or when the value of the entity changes significantly. 2. Form 26 — Annual Report of Value: This form is used when the value of the entity has not changed significantly in the last year. 3. Form 26 — Change of Entity Value: This form is used when the value of the entity has changed significantly in the last year.