The Personal Property Division Secured Mobile Homes Parks

The Personal Property Division • • • Secured Mobile Homes & Parks Bus. Pers. Prop. Exemption Other Legislation BPP filing deadline (4/1/13) E-File Public assistance email options

Personal Property Mobile Homes Secured Mobile Homes & Mobile Home Parks = Real Property follow the Real Prop. valuation & appeal calendar starts in Feb. Unsecured Mobile Homes, no Affidavit of Affixture follow the Pers. Prop. valuation & appeal calendar starts in June * Personal Property includes Improvements on Possessory Rights (IPR’s) follows the Business Pers. Prop. “Calendar” starts in August

Personal Property Legislation Business Personal Property Exemption = $133, 868 • • • Qualified Class 1 & 2 property Indexed to the US Bureau of Labor Equipment in Class 4 & 6 ; special assessment rate - DOES NOT receive Exemption

Legislation: Personal Property Tax Appeal Deadline n Extends the number of days for a tax payer to appeal property valuation or classification from 20 to 30 days. • 30 days from the delivery of the notice • The assessor still only has 20 days to rule on the petition

Legislation: Computer Software n Identify and define application vs. operational software AND what is included in Personal Property taxes. -Hardware: general purpose computers, Monitors, Printers used in trade or business is taxable -Software: required to operate the computer(s); basic operating systems; utilities; taxable - Application : All other software (application software) databases; browsers; spreadsheets; word; created for a specific purpose or application shall not be valued / taxed

Notables: Business Personal Property 520 filing deadline: April 1, 2013 Notice of Values mailed in early August Appeals start immediately

Personal Property E-File site Secured Web-based E-File site for 520 submittals: • create account, upload Excel asset listing, scan & pdf attachments (original 520 Form w/ bar code & signature) • Email verification • Simple & efficient

Public Assistance e-mail options: mhpublicassistance@mail. maricopa. gov bpppublicassistance@mail. maricopa. gov