The Arizona State Property Tax Reduction Program
The Historic Property Tax Reduction Program reclassifies the tax status of a property and lowers it from a 10% tax rate to 5%. This results in a savings of up to 50% on your property tax bill. The tax reclassification is valid for 15 years with a possible renewal for 15 additional years.
The program is managed by the State Historic Preservation Office (SHPO) in cooperation with the Pima County Assessor's Office. The SHPO determines program eligibility and monitors property maintenance, and the county assessor enacts tax classification changes, manages issues of property value, and tax calculation. Properties must meet the minimum maintenance standards established by the Arizona State Parks Board.
If an owner plans to do any work on the property that will impact its public appearance, the SHPO must be contacted for review and comment or approval prior to 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 (pdf).
Property owners are required to submit a notarized form (furnished by the SHPO) every three years verifying that the property has been maintained according to program guidelines. This report also requires submittal of two photographs demonstrating the current condition of the property. Furthermore, the owner is required to notify the SHPO when the property ownership or property use changes.
