A. On or before January 31, the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the preceding tax year that the taxpayer must file another claim to receive a deferral of taxes for the new tax year. The notice shall be substantially as follows:

Terms Used In Arizona Laws 42-17310

  • Assessed valuation: means the value derived by applying the applicable percentage prescribed by chapter 15, article 1 of this title to the full cash value or limited property value of the property, as applicable. See Arizona Laws 42-11001
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Property taxes: means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence, including special assessments. See Arizona Laws 42-17301
  • Residence: means real and personal property and improvements that constitute an owner-occupied dwelling that is classified as class three pursuant to section 42-12003. See Arizona Laws 42-17301
  • Tax deferred residence: means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year. See Arizona Laws 42-17301
  • Taxpayer: means an individual or an individual's legal representative who files a claim for deferral pursuant to this article. See Arizona Laws 42-17301

To: (name of taxpayer)

– Notice –

If you want to defer the collection of property taxes on your residence for tax year _____, you must file a claim for deferral with the county assessor before April 1, _____. Forms for filing the claim are available from the county assessor’s office (telephone number).

If you fail to file your claim before April 1, _____, your property taxes on your residence for tax year _____ will be due and payable according to law, but at this time you will not have to pay the property taxes that you have already deferred in prior years.

You must promptly notify the county assessor if you change your permanent address or if you sell or transfer title to your residence.

B. The county assessor shall include with the notice of assessed valuation under chapter 15, article 3 of this title for each tax deferred residence parcel, either on the face of the notice or attached to the notice, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor’s office (telephone number) for details."

C. The county treasurer shall include with any statement of property taxes on each residence that is subject to a lien of deferred taxes, either on the face of the statement or attached to the statement, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor’s office (telephone number) for details."

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