Legal Classifcation of Property

The legal classification of property defines the assessment ratio based on the properties use as defined by Arizona law. For example, a residence that is the primary residence for the owner is “legal class 3” Legal class 3 property is assessed at 10% of its value. A non-Primary residence is class 4.1 and Rental Residence is class 4.2.

These properties also have a 10% assessment ratio. If a property is used for commercial purposes, it would be identified as “legal class 1.12 inches and is assessed at 18% of its value in 2016. Vacant or other types of property is “legal class 2” and is assessed at 15% of its value in 2016.

Affidavit-Owner Occupied Primary Residence

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