A. For the purposes of taxation, class three is established consisting of:
1. Real and personal property and improvements to the property that are used for residential purposes and is occupied by the owner as the owner's primary residence as described in section 42-12053, that are not otherwise included in class one, two, four, six, seven or eight and that are valued at full cash value.
2. Real and personal property that is used for residential purposes and occupied by a relative of the owner, as described in section 42-12053, as the relative's primary residence, that is not otherwise included in class one, two, four, six, seven or eight and that is valued at full cash value.
3. Real and personal property that is used for residential purposes and occupied by the owner as the owner's primary residence, as described in section 42-12053, who also uses the property for lease or rent to lodgers.
B. For the purposes of this section, a homesite that is included in class three may include:
1. Up to ten acres on a single parcel of real property on which the residential improvement is located.
2. More than ten, but not more than forty, acres on a single parcel of real property on which the residential improvement is located if it is zoned exclusively for residential purposes or contains legal restrictions or physical conditions that prevent the division of the parcel.
C. For the purposes of this section, "physical conditions" means topography, mountains, washes, rivers, roads or any other configuration that limits the residential usable land area.
Notes of Decisions
Cited in
10
cases (
4 in the last 5 years), 1999–2024 · leading case:
Krausz v. Maricopa Cnty., 28 P.3d 335 (Ariz. Ct. App. 2001).
Krausz v. Maricopa Cnty., 28 P.3d 335 (Ariz. Ct. App. 2001).
· cites it 3× “section 42-12003 (1999), then revised in form and renumbered as A.”
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
· cites it 19× “¶33 Finally, the County cites the legislative history of §§ 42-12003 and -12004, asserting it shows the legislature differentiated between class three and class four residential properties only to allow the owner of a primary residence to “qualify for a homeowner’s tax rebate,”…”
Pinnamaneni v. Arizona Registrar of Contractors, 347 P.3d 593 (Ariz. Ct. App. 2015).
“§ 32-1131(3), a “person injured” is defined as: any owner of residential real property which is classified as class three property under § 42-12003 and which is actually occupied or intended to be occupied by the owner as a residence including community property, tenants in…”
Knox v. ravencrest/roc (Ariz. Ct. App. 2019).
· cites it 5× “classified as class three property under § 42-12003. The property must also be actually occupied or intended to be occupied by the owner as a residence including community property, tenants in common or joint tenants who are damaged by the failure of a residential contractor or…”
Flanigan v. Arizona registrar/r&c (Ariz. Ct. App. 2022).
· cites it 3× “§ 42-12101(2), or “class three property” under A.R.S. § 42-12003 (defining tax classifications for real and personal property).”
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
· cites it 2× “See A.R.S. § 42-12003(A)(1) (class three includes owner- occupied primary residences).”
Shao v. Phoenix (Ariz. Ct. App. 2024).
“Thus, the statute does not completely occupy the field in such a way as to prevent the City from enacting or enforcing an ordinance that does not conflict with the provisions of the underlying statute.”
McCormick v. Aroc (Ariz. Ct. App. 2014).
“] § 42-12003.” A.R.S. § 32- 1131(3). Given the resolution below, it is not necessary to address the classification of Lot 4.”
— Ariz. Rev. Stat. § 42-12003(2)(1999) — 1 case
Krausz v. Maricopa Cnty., 28 P.3d 335 (Ariz. Ct. App. 2001).
“section 42-12003 (1999), then revised in form and renumbered as A.”
— Ariz. Rev. Stat. § 42-12003(3) — 1 case
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
“¶33 Finally, the County cites the legislative history of §§ 42-12003 and -12004, asserting it shows the legislature differentiated between class three and class four residential properties only to allow the owner of a primary residence to “qualify for a homeowner’s tax rebate,”…”
— Ariz. Rev. Stat. § 42-12003(A) — 1 case
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
“¶33 Finally, the County cites the legislative history of §§ 42-12003 and -12004, asserting it shows the legislature differentiated between class three and class four residential properties only to allow the owner of a primary residence to “qualify for a homeowner’s tax rebate,”…”
— Ariz. Rev. Stat. § 42-12003(A)(1) — 3 cases
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
“¶33 Finally, the County cites the legislative history of §§ 42-12003 and -12004, asserting it shows the legislature differentiated between class three and class four residential properties only to allow the owner of a primary residence to “qualify for a homeowner’s tax rebate,”…”
Knox v. ravencrest/roc (Ariz. Ct. App. 2019).
“classified as class three property under § 42-12003. The property must also be actually occupied or intended to be occupied by the owner as a residence including community property, tenants in common or joint tenants who are damaged by the failure of a residential contractor or…”
Qasimyar v. Maricopa (Ariz. Ct. App. 2021).
“See A.R.S. § 42-12003(A)(1) (class three includes owner- occupied primary residences).”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.