Property classified as Legal Class 4.1 is not listed as a registered rental but still does not receive the State Aid to Education Tax Credit. An example of a property in Legal Class 4.1 is a secondary home.
The Assessor has the following basic responsibilities: Locates and identifies all taxable property in Maricopa County and further identifies the ownership. Establishes a value for all property subject to property taxation. Lists the values of all property on the assessment roll. Apply all legal exemptions.