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Understand the legislation and filing deadlines for personal property in Maricopa County. Learn how to appeal property valuations effectively. Utilize the e-file system for quick submissions.
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The Personal Property Division Secured Mobile Homes & Parks Bus. Pers. Prop. Exemption Other Legislation BPP filing deadline (4/1/13) E-File Public assistance email options
Personal Property Mobile Homes Secured Mobile Homes & Mobile Home Parks = Real Property follow the Real Prop. valuation & appeal calendar starts in Feb. Unsecured Mobile Homes, no Affidavit of Affixture follow the Pers. Prop. valuation & appeal calendar starts in June * Personal Property includes Improvements on Possessory Rights (IPR’s) follows the Business Pers. Prop. “Calendar” starts in August
Personal Property Legislation Business Personal Property Exemption = $133,868 Qualified Class 1 & 2 property Indexed to the US Bureau of Labor Equipment in Class 4 & 6 ; special assessment rate - DOES NOT receive Exemption
Legislation: Personal Property Tax Appeal Deadline • Extends the number of days for a tax payer to appeal property valuation or classification from 20 to 30 days. • 30 days from the delivery of the notice • The assessor still only has 20 days to rule on the petition
Legislation: Computer Software • Hardware: general purpose computers, Monitors, Printers used in trade or business is taxable • Software: required to operate the computer(s); basic operating systems; utilities; taxable • - Application : All other software (application software) databases; browsers; spreadsheets; word; created for a specific purpose or application shall not be valued / taxed • Identify and define application vs. operational software AND what is included in Personal Property taxes.
Notables: Business Personal Property 520 filing deadline: April 1, 2013 Notice of Values mailed in early August Appeals start immediately
Personal Property E-File site Secured Web-based E-File site for 520 submittals: create account, upload Excel asset listing, scan & pdf attachments (original 520 Form w/ bar code & signature) Email verification Simple & efficient
Public Assistance e-mail options:mhpublicassistance@mail.maricopa.govbpppublicassistance@mail.maricopa.gov