Historic
Personal Exemption
Senior Valuation Protection
Organizational Exemptions
Common Area
100

SHPO stands for 

State Historical Preservation Office

100

What ARS # is pertaining to Personal exemptions?

42-11111

100

Make this statement TRUE
The Senior Valuation protection program will freeze my taxes for the following 3 years, the longer I stay on the more I save!

The Senior Valuation protection program will freeze my property value for the following 3 years, the longer I stay on the more I save!

100

Will I receive a tax bill if I file after March 1st?

You may receive a tax bill if we do not receive an application, waiver or any additional evidence requested by the Assessor before June 30th of the current tax year.

100

What forms do I need to submit when applying for common area consolidation?

You must submit two forms, the Residential Common Area Valuation Checklist and the DOR Request to Combine Common Area Parcel Numbers form should be submitted together

200

What do I need to submit in order to have my property reclassified?

Application and 2 photographs showing the front of the house and another showing the front and side of the house.

200

What 3 factors are personal exemptions based on?

Tax Exemptions are based on residency, income and assessed limited property value

200

What 3 items need to be confirmed by the tax payer when applying?

3. I confirm have lived in the primary residence a minimum of two years or more 

 4. I confirm one of the owners is at least 65 years of age in the home

 5. I confirm that income from all sources for all owners on title does not exceed $45,264 for one owner OR does not exceed $56,580 for two or more owners, averaged over the past 3 years.

200

Whats the last day an organization can file for exemption?

The last day to file is September 30th of the current tax year.

200

What is defined as a common area parcel?

Common areas consist of improved or unimproved real property which is intended for the use of owners and residents of a residential subdivision or development and invited guests of the owners or residents and include common beautification areas and common areas used as an airport (A.R.S. §42-13402).

300

What does the property owner consent to when they are requesting a historical property reclassification?

Consent to maintain their property and to preserve the integrity of its historic features, materials, appearance, workmanship, and environment.

300

What is the 2024 combined property value limit to qualify for exemption?

Up to $30,099 on all property owned in Arizona

300

What is the PURPOSE of SVP?

Purpose: To freeze the application tax year Limited Property Value (LPV) of the primary residence owned by seniors based on income, age, and residency. It is important to note that this program does not freeze your property taxes, it freezes the taxable portion of your property value. If the owner meets all requirements and the County Assessor approves the application, the valuation of the primary residence will remain fixed for a three-year period. Renewal applications will be sent out prior to deadline of the renewal year.

300

What areas are used when researching a call?

Must get at least 3

Onbase
Salesforce
GAMA
Treasurers website

300

Where do I send my questions and requests for common area?

OEinbox@maricopa.gov

400

I have a historically classified property, I'm upgrading my AC unit and windows to beat hotober. Do I need to do anything before I make changes?

 If the owner plans to do any work on the property that will impact its public appearance, the State Historical Preservation Office (SHPO) must be contacted for review and comment or approval prior to the project implementation.

400

An exemption will reduce the 

Assessed Limited Property Value (LPV)

400

What Article and Section lists SVP information in the AZ Constitution?

Article 9 Section 18

400

Which exemption statutes are NOT permanent

42-11132.01
42-11132.02


400
What is the ARS for identifying common areas?

42-13402

500

How long is the RESIDENTIAL OWNER agreement for when granted a historic reclassification.

15 year agreement

500

What Article and Section lists personal exemption information in the AZ Constitution?

Article 9 Section 2

500

What was the application deadline for THIS year?

September 3rd
Holiday September 2nd
1st fell on a Sunday

500

What is legal class 9?

Legal Class 9 is not an exemption. It is a reduction in the assessment ratio to 1% for leased churches or charters schools. Organizations will pay some tax. Also, Legal Class 9’s may not be in the name of the non-profit but listed under the “for profit” owner.

500

What is common area responsible for?

The Assessor’s Common Area Unit is responsible for combining common area parcels (parks, drainage and retention areas, subdivision landscape areas, community facilities, pools, etc.) into one tax bill, providing each parcel is under the same ownership and within the same taxing district.

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