Legal Class Verification Program

About the Program

Category: Financial Management (Best in Category)

Year: 2018

In 2011, the Arizona legislature passed a law that required county assessors to enact a program that would reclassify properties that were classified as primary residential to non-primary residential. In response to the legislation, the Maricopa County Assessor’s Office implemented the Legal Class Verification program. As a result of the program, thousands of residences have been reclassified, leading to a savings in state aid credit and the imposition of a civil penalty for those who do not respond to reclassification. Not only has the Maricopa County Assessor’s Office met the statutory requirements, but we also have taken the requirements a step farther. Additional actions like including additional criteria for identifying reclassifications, tapping into new revenue sources, and promoting intergovernmental cooperation with other offices demonstrates not only the success of the program but also the dedication of the office to serving the taxpayers of Arizona.