Updated 2/22/2021

Property Classification Appeals to the SBOE (Class 3, Primary Residence)

If your appeal to the SBOE includes a classification change request to class 3, primary residence, please provide proof of residency which lists the property address of the appealed parcel to substantiate claim. Pursuant to A.R.S. 42-12053, acceptable evidence may be the following:

1. Arizona Voter ID Card;
2. Arizona Vehicle Registration;
3. Arizona Driver’s License;
4. Sales Affidavit-Declaration / Warranty Deed
5. Current Utility Bills;
6. Income tax return (page 1 only)

IMPORTANT: A change in property classification may result in an increase or decrease in property taxes. Please consult with the County Assessor and County Treasurer for further information regarding what happens to your limited property valuation which affects the property tax bill.