Legal Classes: 3.2 - Primary Residence of a qualified family member. 3.3 Primary Residence also leased or rented to lodgers. 4.1 - Non-Primary Residence. 4.2 - Residential Rental.
The refund checks are the result of a court ruling in the case of Qasimyar et al. v. Maricopa County, which addressed changes in property classifications and how they impacted property taxes.
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.
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.
Legal class Class 1Commercial Class 2 Vacant Land, Agricultural, Non-Profit Class 3 Primary Residence (3.1) or Primary Residence of a QFM (3.2) or Primary Residence Also Leased to Lodgers (3.3) Class 4 Residential Rental (4.2) or Non-Primary Residence (4.1) Class 6 Historic Residential or Foreign Trade Zone4 more rows
The Maricopa County property tax rate is 0.610% of your assessed home value. This percentage is reviewed and updated every August by the Maricopa County Treasurer before being sent out in September. Maricopa County's property tax rate is slightly lower than the 0.620% rate average across the state of Arizona.
More Definitions of Land Use Class 3 Land Use Class 3 means Residential Property developed or intended to be developed with multifamily attached units (that is, three or more dwelling units in one building either rental or for-sale), including any ancillary uses thereto, excluding Land Use Class 1 and Land Use Class 2.