Arizona property tax for second homes and rentals
4 sourced points for Arizona, each linked to the official page it comes from.
- Arizona taxes a home the owner lives in as their primary residence as class three property. A home a qualifying relative lives in as their primary residence can be class three too. azleg.govOct 21
- To decide if a home is your primary residence, officials look at how long you live there each year, your voting precinct, your driver license address and where your vehicles are registered. azleg.govOct 21
- If the assessor thinks a class three home isn't your primary residence, you'll get a notice asking if it's a secondary residence or a rental. Don't answer within 15 days of the final notice and it's moved to class four, with a civil penalty equal to the prior year's state aid. azleg.govOct 21
- If you own residential rental property, you must keep your details on file with the county assessor and update them within ten days of a change. Owners who live outside Arizona must name a statutory agent who lives in the state. azleg.govOct 21