Lessors of Other Real Estate Property Forms for Maricopa
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FAQ
Property classified as Legal Class 4.1 is not listed as a registered rental but still does not receive the State Aid to Education Tax Credit. An example of a property in Legal Class 4.1 is a secondary home.
4. Real and personal property and improvements to property that are used to operate nonprofit residential housing facilities that are structured to house or care for persons with disabilities or who are sixty-two years of age or older and that are valued at full cash value.
1/1/17) A. For purposes of taxation, class three is established consisting of: 1. Real and personal property and improvements to the property that are used as the owner's primary residence, that are not otherwise included in class one, two, four, six, seven or eight and that are valued at full cash value.
4. Real and personal property and improvements to property that are used to operate nonprofit residential housing facilities that are structured to house or care for persons with disabilities or who are sixty-two years of age or older and that are valued at full cash value.
LPV is limited to annual increases of no more than 5%. Sales of property do not affect the limitation on the LPV. However, certain changes, such as new constructions or additions, parcel splits or consolidations, or changes to a property's use trigger a reassessment of the LPV.
To register your parcel as a residential rental, please complete the printable Residential Real Property Registration form (link below) or search for your parcel and click "Register Rental" in the bar above Property Information. Please email completed information to: ASR.PA@Maricopa.gov.