2011 Arizona Revised Statutes
Title 42 Taxation
42-12053 Criteria for distinguishing residential property from rental property and the owner's primary residence

42-12053. Criteria for distinguishing residential property from rental property and the owner's primary residence

A. For the purpose of classifying residential property under sections 42-12003, 42-12004 and 42-12052, a parcel is not considered rental property and shall be classified as class three property, if either:

1. The property was not rented by the owner for more than three months in the preceding twelve consecutive months and the owner does not intend to rent it for more than three months during the next twelve consecutive months.

2. The owner rents the property to a member of the owner's family, who must be:

(a) The owner's natural or adopted child or a descendant of the owner's child.

(b) The owner's parent or an ancestor of the owner's parent.

(c) The owner's stepchild or stepparent.

(d) The owner's child-in-law or parent-in-law.

(e) The owner's natural or adopted sibling.

B. For the purpose of classifying owner-occupied residential property under sections 42-12003, 42-12004 and 42-12052, the department shall adopt standard criteria for use in determining whether the property is considered to be the owner's or relative's primary residence, including:

1. The period of occupancy each year.

2. The owner's registered voting precinct.

3. The owner's driver license address.

4. The registration address of the owner's motor vehicles.

5. Other appropriate indicators of primary residency.