State Historic Property Tax Program
The Arizona State Historic Property Tax Program provides eligible property owners with a significant reduction to their state property tax assessment. This 15-year agreement mandates that the property must be maintained according to the standards set by the federal government and Arizona State Parks Board, and is only applicable to properties used for non-income producing activities. To be eligible for the program, the property must be listed on the National Register of Historic Places either individually or as a contributor to a historic district.
The State Historic Preservation Office (SHPO) manages the program in collaboration with county assessor offices, with SHPO determining eligibility and monitoring property maintenance and the county assessor handling tax classification changes, property value issues, and tax calculation. The property must meet the minimum maintenance standards established by the State Parks Board. The program is governed by ARS § 42-12101 and ARS § 42-12102 through §42-12108, and is operated according to rules established in the Arizona Administrative Code (12-8-306).
Tax Reclassification Form
State of Arizona Historic Property Reclassification Application for Residential, Owner-Occupied Properties: Application and Instructions
The program can reduce your property taxes between 35-45%. (The exact figure is dependent on special assessments which are specific to your area. Questions regarding the amount of the reduction should be directed to your county assessor’s office.) As a condition of the reduced tax rate, the owner enters into a 15-year agreement with the state, consenting to maintain their property and to preserve the integrity of its historic features, materials, appearance, workmanship, and environment.
If the owner plans to do any work on the property that will impact its public appearance, SHPO must be contacted for review and comment or approval before project implementation. All such projects are reviewed for appropriateness according to a set of national guidelines called the Secretary of the Interior's Standards for Rehabilitation. You are required to notify SHPO when the property ownership or property use changes.
How to Apply
Applications can be obtained from your County Assessor's Office, SHPO, or here. The application can also be printed from the link below. The application requires two photographs (showing a front view and an angled view of the front and one side of the property; see this example and should be mailed or delivered to the county assessor’s office by June 30 in order to be enrolled for the following tax year. (For example, an application approved by August 1, 2023 will qualify a property for the reduction in the 2024 tax year.) DO NOT submit Polaroid photos. Standard 4x6 snapshots or digital photos printed out are acceptable. Applicants are notified within 30 days whether or not the property has been certified into the program. At the same time, the county assessor’s office is notified of the application's disposition.
If you have questions about the program, review the documents below or contact SHPO at 602-542-4009.
Standards, Rules, and Statutes