The Notice of Claim is a defined statutory process that allows for the homeowner/taxpayer to notify the Assessor's office when they discover a factual error, as defined in A.R.S § 42-16251, or legal classification of their property. A Notice of Claim along with supporting documentation may be filled with the Assessor between January 1st to December 31st for the current tax year and the 3 preceding tax years. Approved changes will be applied towards future years and do not need to be added to the claim form. Per statute, the Assessor's office may either consent to or dispute the claimed error within 60 days after receiving the Notice of Claim.
For re-classification of your primary residence, please submit a completed Notice of Claim form with an attached copy of your Driver’s license or Voters Registration card.
Legal Classes:
Any change to legal classification may result in an increase in the Assessed Limited Property value which is the taxable amount due on one’s properties. A change from Primary Residence may result in the removal of State Aid credit. State Aid to Education is a reduction for homeowners (owner-occupied) in primary property tax levied by school districts in your area. This amount will be reimbursed to School Districts form the State through the County Treasurer.
Please note that we will only accept Notice of Claims electronically through our designated inbox at ASR.Claims@maricopa.gov
Appeal forms (Petition of Review) must be submitted by USPS mail or through the customer portal. DO NOT submit through the claims email.
Contact us at 602-506-3406
Questions related to Claims can be directed to the ASR.PA@maricopa.gov
DO NOT SUBMIT completed claims to this inbox, they will be considered invalid.
For issues with your property tax bill, please contact the Maricopa County Treasurer’s Office at 602-506-8511.
A completed DocuSign Notice of Claim will automatically be submitted to the designated inbox ASR.Claims@maricopa.gov upon selecting “Finish”.
Notice of Claim - Real Property DocuSign Version
Notice of Claim - Personal Property DocuSign Version
Notice of Claim - Multiple Parcel DocuSign Version
Taxpayer Notice of Claim - Destroyed Property DocuSign Version
Forms can be filled out and either printed and mailed by Certified Mail or emailed to ASR.Claims@maricopa.gov.
Taxpayer Notice of Claim (DOR82179B)- Real Property
Taxpayer Notice of Claim (DOR82179BB)- Multiple Parcel Form
Taxpayer Notice of Claim (DOR82135C)- Damaged or Destroyed Property
Taxpayer Notice of Claim (DOR82179PT) - Personal Property