Maricopa personal property tax

The Assessor’s duty is to locate, identify and equitably assess all property in Maricopa County. The Business Personal Property Unit assists in the assessment of this type of property. Business Personal Property can include assets such as tables, desks, Computers, machinery & equipment. It is the responsibility of the Business owner to yearly report the acquisition costs of all active assets used in the operation of their business. Once the Business Personal Property Unit receives this report, depreciation factors are applied to the costs and depreciated down to Full Cash Value. This value closely resembles Market Value.

Forms
Business Personal Property Public Assistance

Email ASR-BPP-PubAsst@maricopa.gov for more information on Business Personal Property Public Assistance.

2024 Tax Year Calendar

January 5, 2024

Date Assessor mails 2024 Arizona Business & Agricultural Business Property Statement. A.R.S. § 42-15053(A)

April 1, 2024

Property owner deadline to file Arizona Business & Agricultural Business Property Statement. A.R.S. § 42-15053(A)

August 16, 2024

Date Assessor mails 2024 Notice of Valuation Personal Property. A.R.S. § 42-19006

September 1, 2024

Approximate date tax bills are sent by the Treasurer.

September 16, 2024

Property owner deadline to file Personal Property Petition for Review of Valuation form to appeal assessment. A.R.S. § 42-19051

October 14, 2024

Deadline for Assessor to rule on assessment appeal request. A.R.S. § 42-19051(B)