Arizona’s legislature has established a statutory classification system to identify, categorize, value, and tax real and personal property in Arizona. According to Arizona Revised Statutes (A.R.S.) §42- 12010, the classes of property are established for the common treatment of property in each class for the purposes of the assignment of a common assessment percentage. Certain property classes have two or more subclasses that allow further differentiation of the main categories of real and personal property. Property Classification Nine classes (each with one or more additional subclasses) of property are defined in A.R.S. §42- 12001 through §42-12009. Current use or qualifying status is the basis for differentiating the main categories of real and personal property between the nine property classes.

Affidavit-Owner Occupied Primary Residence

An Affidavit-Owner Occupied Primary Residence form is available from the assessor to declare property status on a home.