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Personal Property Tax

All businesses are assessed tax on personal property. Mobile homes can also be subject to personal property tax. Personal property subject to the tax includes: machinery, equipment, furniture, and other capital items. Businesses are required to complete an annual business property statement (Form DOR 82520). Governmental or charitable organizations may be exempt with the approval of the county assessor. After processing the annual business property statements, and completing the assessment of property to be placed on the personal property tax roll, the Assessor mails a Notice of Value to the Taxpayer. The County Treasurer bills personal property taxes.

Business owners should contact the Maricopa County Assessor at 602-506-3386 for information and to obtain the business property statement.

For additional information regarding personal property tax, contact the Arizona Department of Revenue at:

Phoenix Area: 602-255-2060
Other Arizona Areas: 800-352-4090

Arizona Department of Revenue. Select the "Property Tax Info" link.

Office Location

Phone Number/Hours
Monday, Tuesday, Thursday and Friday 8 a.m. - 5 p.m.
Wednesday 9 a.m. - 5 p.m. except City Holidays
If fingerprint processing is required,
please arrive at our office by 4:30 p.m.
P: 480-312-2400
F: 480-312-4806
Tax and License Office Location
Business Services Tax and License
7447 E. Indian School Road, Suite 110
Scottsdale, AZ 85251