Reclassification of Owner's Primary Residence

Pursuant to A.R.S. §42-12052 and §42-12054, a property owner may appeal the County Assessor’s classification of their property under those provisions. Board of Supervisors Policy No. D 22.10, Change in Classification of Owner's Primary Residence

A.R.S. §42-12052

• If you have received a Notice of Reclassification of Residential Property from the Pima County Assessor and you wish to appeal the classification, complete the Real Property Appeal Form/Primary Residence Classification Form. The forms must be received by the Clerk of the Board no later than 30 days from the date of the Notice of Reclassification.

           This process is currently closed.  
           Please see A.R.S. §42-12054 process and form below.

               
A.R.S. §42-12052

• If you have received a Notice of Penalty from the Pima County Treasurer and you wish to appeal that action, complete the Appeal Form/Primary Residence Classification Form.  The forms must be received by the Clerk of the Board no later than 30 days from the date of the Notice of Penalty.

A.R.S. §42-12054

• After the Assessor has closed the tax roll (in preparation for the tax bills issued by the Pima County Treasurer) and you wish to appeal the classification of your primary residence, complete the Classification of Primary Residence.

Affidavit for Primary Residence Classification

• For classification changes to open tax rolls (future tax years), complete the Affidavit for Primary Residence Classification  and submit to the Pima County Assessor's Office.