Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-17304
Deferral claim
42-17304 . Deferral claim A. The claim for deferral shall be on a form that is prescribed by the state treasurer and that provides an explanation of the requirements of this article and instructions for completing and filing the claim. The claim shall:
# 1.
Identify the residence by street address and tax parcel number.
# 2.
Recite the facts establishing the individual's and residence's eligibility for deferral, including all mortgages, reverse mortgages, deeds of trust and other security interests that constitute current liens on the residence with the year or years they were recorded.
# 3.
State the maximum amount of taxes that can be deferred on the residence. The cumulative amount of deferred taxes and interest that attaches to a tax deferred residence under this article, plus any amounts secured by mortgages, reverse mortgages, deeds of trust and other real property security interest with respect to the residence, may not exceed ninety per cent of the full cash value of the residence determined by the county assessor for the tax year.
# 4.
State the total taxable income of all persons residing in the residence for the taxable year immediately preceding the current year. The taxpayer shall attach a copy of the state income tax return filed by each person who resided in the residence during the preceding taxable year. If any person residing in the residence was not required to file a state income tax return under title 43 for the preceding taxable year, the taxpayer shall certify that the total taxable income of all persons residing in the residence for the taxable year immediately preceding the current year does not exceed ten thousand dollars. B. In addition to the claim form, the taxpayer shall submit copies of all relevant documentation that is necessary to establish eligibility for the deferral. C. The taxpayer shall sign the claim form under penalty of perjury.
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In this chapter (40 sections)
- 42-17101 · Annual county and municipal financial statement and estimate…
- 42-17102 · Contents of estimate of expenses
- 42-17103 · Public access to estimates of revenues and expenses; notice…
- 42-17104 · Public hearing on expenditures and tax levy
- 42-17105 · Adoption of budget
- 42-17106 · Expenditures limited to budgeted purposes; transfer of monies
- 42-17107 · Truth in taxation notice and hearing; roll call vote on tax…
- 42-17108 · Encumbering municipal monies to pay obligations after close…
- 42-17109 · Alternative and additional method of leasing municipal…
- 42-17110 · Budget of a newly incorporated city or town
- 42-17151 · County, municipal, community college and school tax levy
- 42-17152 · Extending tax roll; limitation on residential property tax;…
- 42-17153 · Lien for taxes; time lien attaches; priority
- 42-17154 · Attachment of lien to real and personal property,…
- 42-17155 · County property tax information worksheet
- 42-17201 · County levy limit override
- 42-17202 · Community college district levy limit override
- 42-17203 · County levy for community college; election
- 42-17251 · Extension of assessment roll to all taxing jurisdictions in…
- 42-17252 · Municipal assessment and tax roll
- 42-17253 · Computing municipal tax rate; levy
- 42-17254 · Assessment and collection of municipal taxes
- 42-17255 · Remitting tax collections to municipality
- 42-17256 · Application of tax law to municipal taxes; special taxes and…
- 42-17257 · Notice of establishment or change in city, town or taxing…
- 42-17301 · Definitions
- 42-17302 · Election to defer residential property taxes; qualifications
- 42-17303 · Property entitled to tax deferral
- 42-17304 · Deferral claim
- 42-17305 · Filing the claim for deferral; appealing denied claim
- 42-17306 · Certificate of deferral; record
- 42-17307 · Refund of deferred taxes deposited in escrow
- 42-17308 · Lien of deferred taxes and accrued interest
- 42-17309 · Sale of deferred tax liens to state; interest on lien
- 42-17310 · Notices
- 42-17311 · Events requiring payment of deferred tax
- 42-17312 · Payment of deferred taxes; due dates and delinquency;…
- 42-17313 · Report
- 42-17401 · Elderly assistance fund; primary school district tax…
- 42-17451 · Refund; failure to abate public nuisance; applicability;…