For Property Management Companies (PMC)
Welcome to the Arizona Department of Revenue PMC Resource Page!
*Bookmark this page and visit us frequently!*
A property management company (PMC) is a business that acts on behalf of a property owner regarding rental properties. This oversight includes overseeing and managing the property, filing returns, and remitting applicable taxes to the Arizona Department of Revenue (ADOR).
As mentioned in our welcome video, the best place for a new PMC to start is with the PMC workshops offered by ADOR’s Education and Outreach team. The PMC workshops are a series of three sessions that cover all that a property manager needs to know, from how to get licensed as a PMC and obtain a Power of Attorney, to onboarding and offboarding your various property owners. To learn more about these workshops or reserve your spot, please visit the Upcoming Events section of the Taxpayer Education webpage.
Along the way to becoming a successful PMC, there will be a variety of forms that must be completed to do such things as:
- Apply for a PMC license
- Obtain a Form 285-PMC (POA) for your property owners
- Update property owner licensing information
We have compiled these forms and listed them below for ease of access:
- PMC Checklist
- PMC Application
- Annual PMC Renewal Checklist
- Power of Attorney - 285-PMC
- Residential Rental Application
- JT-1 Application
- Business Account Update Form
- E-Filed Return Payment Voucher
- PMC Penalty Abatement Procedure
- Mailing Address Update
To further assist along the process, several tutorials have been created that can be referenced at any time.
- AZTaxes.gov New User Registration
- AZTaxes.gov Requesting Delegate User Access
- PMC Filing and Paying Tutorial
- Business Account Update Tutorial
- Power of Attorney Tutorial
A few helpful tips:
- Know what residential rental income is taxable.
- PMCs must file and pay electronically on behalf of their property owners.
- Check if the property owner already has a TPT license before submitting a licensing application.
- Inform your property owner that you will need to communicate with them as needed.
- Report all like filing frequencies together (monthly, quarterly, annually).
- Make sure you file the return and pay the TPT liability; both are required to be considered in compliance.
- When no longer representing a property owner, make sure to disengage on the last period; otherwise, the PMC remains responsible for filing and paying.
- Bookmark this page and visit frequently!
Other Business License Requirements
A city may impose additional requirements beyond the transaction privilege tax license. Check with the city in which a property is located for more information.
County Assessor Residential Rental Registration
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.
Additional Resources:
Download Property Management License Application
Download Residential Rental Property Disclosure/Authorization Form
Download Efile Return Payment Voucher (TPT-V Form)
Download Mailing Address Update Form — Property Management Company (PDF)
Download PMC Checklist (PDF)
Download PMC Filing and Paying Tutorial (PDF)
Download and open in Acrobat or PDF reader, not in web browser.
How to Complete a Business Account Update Form