Residential Rental Property Disclosure/Authorization Form

This form is for PMCs ONLY.

Starting January 1, 2025, residential rental property owners should no longer collect and remit any city transaction privilege tax (TPT) on the income derived from long-term lodging stays of 30 days or more to ADOR. (Laws 2023, Chapter 204 and A.R.S. § 42-6004 (H)).

Use Arizona Form 285-PMC only if:

1. You own residential rental property in Arizona, 
   and
2. You hired a property management company (PMC) to file your transaction privilege and use tax (TPT) returns for your rental property business,
   and
3. You wish to authorize an employee of the PMC to:
   a. Communicate with the Arizona Department of Revenue (ADOR) on your behalf regarding the TPT on your rental property,
   and/or
   b. Manage your TPT license, file tax returns, pay taxes online and if needed, assign delegates and file penalty abatement requests.

Expiration:
Form 285-PMC expires six years after the form is signed, unless a taxpayer submits a written revocation or the PMC Appointee submits a written withdrawal to ADOR before then.