What is the Arizona primary residence tax classification and how do I file for it?

Arizona offers a primary residence property tax classification that provides a lower assessed valuation for owner-occupied homes compared to rental or vacant properties. To qualify, you must occupy the home as your legal residence. You file for the classification with the Maricopa County Assessor, typically by submitting an affidavit. The deadline is usually in early spring for the classification to take effect that same tax year. You only need to file once as long as you continue living in the home. If you move or the property becomes a rental, you must notify the assessor. This classification can significantly reduce your annual property tax bill compared to secondary or investment property rates.