Arizona is considered a landlord-friendly state because of its low property taxes, which is one of the lowest in the country at 0.72%. Another reason why Arizona laws benefit landlords is that there's a lot of flexibility when it comes to written notices and eviction laws.
Individual owners of taxable rental properties are required by law to obtain a TPT license with ADOR regardless if the owners rent the property themselves or employ a property management company (PMC).
Effective January 1, 2025, Arizona property owners will no longer be required to collect and remit city Transaction Privilege Tax (TPT) on residential rental income for long-term stays of 30 consecutive days or more.
Simply search for your parcel by placing the parcel number or address in the search bar, select enter and select the REGISTER RENTAL tab. This will take you to the LOG IN page where you will select NOT A MEMBER. You can then create a login and password and begin the rental registration process.
In addition to the transaction privilege tax licensing requirements, all Arizona counties require residential rental properties to be registered with the County Assessor. There may be penalties and fines for properties not correctly identified or registered as a rental property with the County Assessor.