Rental Guidelines

Residential Rental is the rental of real property for a period of more than 30 days for residential purposes only and not commercial purposes. Every residential rental property owner is required to obtain an Arizona Transaction Privilege Tax (TPT) License from the Arizona Department of Revenue (AZDOR) for each location where residential rental income is taxable. This applies regardless if the owner rents the property themselves or employs a property management company (PMC).

For more information and to download a license application, visit https://azdor.gov/transaction-privilegetax/residential-rental-guidelines

Please note that this license is no longer obtained from the City of Apache Junction. You must apply at AZDOR, who will collect the taxes and remit them to the City of Apache Junction.

The current tax rate for a residential rental is 2.2%.

Additional application forms, reporting forms, and informational brochures can be obtained from www.azdor.gov. Video tutorials are also available on the AZDOR’s YouTube Channel.

Additional Requirements

1. Roadhaven is required by law to report all rental units to the City of Apache Junction.

2. An owner of residential rental property shall maintain with the assessor in the county where the property is located information required pursuant to Arizona Revised Statute Title 33, Chapter 17, Article 1.

Pinal County Assessors Office
31 N. Pinal St. Bldg. E.
PO Box 709
Florence, AZ 85132

520-866-6361

http://pinalcountyaz.gov/assessor