Arizona Proposition 312, the Arizona Property Tax Reimbursement for Non-Enforcement of Public Nuisance Laws Measure, allows property owners to apply for a property tax reimbursement once a year to mitigate expenses incurred by the effects of a public nuisance on their real property from the city/town or county in which the property is located.
To ensure that you meet the qualification criteria of Proposition 312 and for a list of qualifying nuisances, please review the FAQs thoroughly before applying for reimbursement.
You will need to complete an application to request a reimbursement of expenses you have incurred to mitigate a nuisance. The Arizona Department of Revenue will review your application, forward it to the appropriate city/town or county, then notify you of the results via email.
Please be advised that if the application process is idle for 25 minutes, the system will time out. Your progress will not be saved and you will have to start the application process again from the beginning. As a result, have all of your supplemental and reference materials ready for completing the application before you log in to the portal to complete the application.
If you are using a Power of Attorney to file an application on behalf of the property owner, you will need to complete and provide a POWER OF ATTORNEY - PROPOSITION 312.