Proposition 312 Arizona Property Tax Reimbursement for Non-Enforcement of Public Nuisance Laws

If you have read all of these FAQs and you still have questions about the Application or how to submit it, you may contact the Department’s dedicated Prop 312 line at (602) 716-6007. If you have already submitted an Application, please allow 120 days of processing time before calling this dedicated line to check on the status of your application. If applicants call before 120 days, such calls may slow down processing times. 

The following must be true before you are able to submit an Application in 2025:

• You must be a Named Property Owner (or be an Official Representative or Attorney-in-Fact of such Named Property Owner) of Affected Real Property affected by a Qualifying Nuisance who paid Eligible Primary Property Taxes on that property for tax year 2024. This means you (or the Named Property Owner for whom you are acting) received a property tax bill for the Affected Real Property, the first installment of which was due and payable on October 1, 2024.
• You must have proof that you contacted the Subject Jurisdiction to either (a) enforce existing laws or ordinances to stop the Qualifying Nuisance and the Subject Jurisdiction did not do so, or (b) the Subject Jurisdiction maintained the Qualifying Nuisance.

Within any calendar year, a Named Property Owner can receive up to the amount of Eligible Primary Property Taxes that the owner has already paid to the Subject Jurisdiction for the prior tax year. Your Application can claim more than the amount that you paid in Eligible Primary Property Taxes to the Subject Jurisdiction for the prior tax year, but the maximum amount you can receive in 2025 is capped at the amount of Eligible Primary Property Taxes that you have already paid, as of the date you submit an Application in 2025, for the 2024 tax year. 

Note that not all incorporated cities and towns levy a primary property tax. If your Affected Real Property is located in one of these 40 incorporated cities and towns that do not levy a primary property tax, you are ineligible to receive a reimbursement under A.R.S. § 42-17451 in 2025, although you may still submit an Application to preserve a future right to receive one. 

• Example 1: You are the Named Property Owner of a building located in the City of Flagstaff in Coconino County. For tax year 2024, $10,000 in total property taxes was levied for the building, $1,500 of which constitutes primary property taxes for the City of Flagstaff. As of January 1, 2025, you have paid the first one-half installment of the bill ($5,000) and intend to pay the second one-half installment of the bill between March 1 and May 1, 2025. 
  • If you submit an Application to the Department before you pay the second one-half installment of the bill, you will be eligible to claim and may receive a maximum of $750 in the 2025 calendar year, reflecting the fact that only one-half of the 2024 primary property taxes levied by the City of Flagstaff have been paid.
  • If you submit a request to the Department after you pay the second one-half installment of the bill, you will be eligible to claim and may receive a maximum of $1,500 in the 2025 calendar year, reflecting the fact that all of the 2024 primary property taxes levied by the City of Flagstaff have been paid. 

Example 2: You are the Named Property Owner of a single-family residence located in the City of Mesa in Maricopa County. For tax year 2024, $1,100 in total property taxes was levied for the residence. However, the City of Mesa does not levy a primary property tax. Therefore, the amount of reimbursement you may be entitled to receive in 2025 is $0.

You need to know two separate amounts: the amount of primary property taxes levied by the Subject Jurisdiction for the prior tax year, and the amount of Eligible Primary Property Taxes you have paid as of the date you submit an Application. 

• To find out the amounts set forth above, you can access and print a copy of the relevant Property Tax Documentation for tax year 2024 from the website of the county treasurer. A visual guide is expected to be available in early January to assist you in obtaining the required Property Tax Documentation and identifying your Eligible Primary Property Taxes. 
• All property tax payments, including payments of Eligible Primary Property Taxes to a Subject Jurisdiction, are processed by your county treasurer.

You need to provide each of the following:

• A fully completed and digitally-executed Application. 
• A copy of your government-issued photo identification (e.g., state-issued driver’s license or ID, passport, military ID).
• If you are not the Named Property Owner or an Official Representative of the Named Property Owner, a fully completed and executed Power of Attorney - Proposition 312 obtained from the Named Property Owner. If obtained, you will be an Attorney-in-Fact for the Affected Real Property for the application year specified on the Power of Attorney - Proposition 312.
• A copy of the required Property Tax Documentation as detailed in the prior FAQ.
• Copies of your canceled check(s), successful online payment submission(s), or equivalent to show the amount of property taxes you have paid for the prior tax year. 
• Proof of the expenses that you have incurred (e.g., invoice, purchase order, receipt). A contractor or vendor’s estimate that is not accompanied by proof of payment is insufficient.
• The total of all reimbursement amounts (if any) received in previous years.
• Proof that the Subject Jurisdiction was contacted for assistance and did not respond.

If the Named Property Owner is an entity, you must be an Official Representative of the entity (see Definitions, above) to submit an Application without a Power of Attorney - Proposition 312. Otherwise, you must include a Power of Attorney - Proposition 312 when you submit your Application.

No. There is only one Subject Jurisdiction for each Affected Real Property. If your Affected Real Property is located within the boundaries of a city or town, that city or town is the Subject Jurisdiction. If your Affected Real Property is not located within the boundaries of a city or town, the county is the Subject Jurisdiction.

There are 40 cities and towns that do not currently levy a primary property tax.

You can submit an Application to the Department as early as January 1, 2025. However, if you submit an Application but have only paid your first one-half installment of your 2024 property taxes that was due and payable on October 1, 2024, then the maximum amount you will be eligible to receive in 2025 is one-half of the amount of primary property taxes levied by the Subject Jurisdiction for the 2024 tax year.

If a complete Application is submitted and later approved for a Subject Jurisdiction that does not levy a primary property tax, no amounts will be paid until such time that the Subject Jurisdiction may enact and begin levying a primary property tax. Note that, at such time, you will need to submit a new Application before the Department can process and issue a reimbursement for any approved amounts. No interest will accrue between the date of approval and such time that a reimbursement may eventually be paid. 

For any one Affected Real Property, only one Application may be submitted per year. Each Application relates only to one tax year, the tax year immediately preceding the year during which the Application is submitted. A property tax year begins on January 1 and ends on December 31 of any given year. Note, however, that property taxes may be paid in two installments, one due and payable on October 1 of the applicable tax year and the second by March 1 of the following year (i.e., the calendar year during which an Application is submitted). Thus, if you pay your property taxes in two installments, as allowed by law, you may wish to wait until after you have paid your second installment to maximize your potential reimbursement amount in the year you submit the Application.

In a circumstance where the Affected Real Property is located on multiple real property parcels that are adjoining and operated in a unitary manner, you must nonetheless submit a separate, complete Application for each parcel and/or account, as if the Affected Real Property involved only one parcel and/or account. To note that the separate parcels and/or accounts are adjoined and operated in a unitary manner, send an email to [email protected] that lists all of the parcels/accounts that make up the Affected Real Property for which you submitted separate Applications.

Please allow the Department and the Subject Jurisdiction sufficient time to process your Application. Processing times are generally expected to range from 90 to 120 days from the date we receive your Application. Within that time frame, you should receive email correspondence from the Department notifying you that your Application has either been approved or denied. If your Application is approved, your approval email will include an estimation of the time frame to receive your paper check. 

Please do not contact the Department with questions within the first 120 days after submitting an Application, as we will not be able to provide any meaningful information while your Application is being processed. Contacting the Department within this time period may actually slow down the processing time, as responding to such contacts could divert resources away from processing Applications.

You will receive an email from the Department notifying you that your Application has either been approved or denied within 90 to 120 days after the date your Application is submitted.  

Please allow the Department and the Subject Jurisdiction sufficient time to process your Application. Processing times are generally expected to range from 90 to 120 days from the date we receive your Application. Within that time frame, you should receive email correspondence from the Department notifying you that your Application has either been approved or denied. If your Application is approved, your approval email will include an estimation of the time frame to receive your paper check. 

Please do not contact the Department with questions within the first 120 days after submitting an Application, as we will not be able to provide any meaningful information while your Application is being processed. Contacting the Department within this time period may actually slow down the processing time, as responding to such contacts could divert resources away from processing Applications.

Only one Application for an Affected Real Property is permitted for each tax year. Consequently, if your Application is denied on substantive grounds by the Subject Jurisdiction, you may not submit another Application for the same Affected Real Property for the same year. However, if your Application was rejected on non-substantive grounds, it will be deemed “incomplete” and therefore it will not be treated as a valid Application, thus allowing you to submit a new Application on or before December 31 of the same year. An Application may be deemed incomplete if, for example, it:

• Identifies the wrong Subject Jurisdiction for the Affected Real Property.
• Lacks sufficient information such that the Subject Jurisdiction cannot identify the Affected Real Property based on the property information included in the Application.

Yes. The Subject Jurisdiction is required to notify the Department of the reason(s) for which it denied an Application. This information will be provided by the Department via email to the Named Property Owner.

If your Application is denied by the Subject Jurisdiction on substantive grounds, you have the right to file an appeal in Superior Court. The law does not permit the submission of another Application for the Affected Real Property for the same tax year.  If you have received a denial notice and have any questions, you may contact the Subject Jurisdiction as provided in the denial notice.

If your Application is incomplete or contains an error that is non-substantive, it will be rejected and will not be treated as a valid Application.  In this case, you will be notified with instructions authorizing you to submit a new Application on or before December 31 of the same year.  This treatment is consistent with the Department’s procedural role in this program, as only the Subject Jurisdiction has authority to accept or reject an Application under A.R.S. § 42-17451.

No. Although the amount of the reimbursement that can be claimed pursuant to A.R.S. § 42-17451 is equal to the amount of Eligible Primary Property Taxes paid by the Named Property Owner, the reimbursement itself is not funded by property tax revenue.Therefore, the reimbursement is not a tax credit or refund and will not accrue interest

No. You may pursue either the diminution in value compensation claim, or the public nuisance reimbursement claim, but not both. If your claim for a public nuisance reimbursement under A.R.S. § 42-17451 is approved, the reimbursement would be made in lieu of any claim for monetary damages or any rights to a diminution in value compensation claim that would otherwise be available under A.R.S. § 12-1134, and you fully waive your rights to a diminution in value compensation claim by receiving a public nuisance reimbursement.