Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
Residential Rental is the rental of real property for a period of 30 or more consecutive days for residential purposes only and not commercial purposes.
Individual owners of taxable rental properties are required by law to obtain a transaction privilege tax (TPT) license with the Arizona Department of Revenue (ADOR), regardless if the owner rents the property themselves or employs a property management company (PMC). A license is only required for cities that impose a tax on residential rental activity.
See Additional Information for Property Owners
All payments made by the tenant or on behalf of the landlord are taxable.
See the following list. (This list is not inclusive.)
Common income sources:
Fees passed on to the tenant: