State Historic Property Tax Reclassification (SPT) for Owner-Occupied Homes
The State Historic Property Tax (SPT) program offers a substantial reduction in the state property tax assessment for eligible owners. This fifteen-year agreement requires maintenance of the property according to federal and Arizona State Parks Board standards and limited to property used for non-income producing activities. In order to qualify for the SPT program, the property must be listed on the National Register of Historic Places either individually or as a contributor to a historic district. The program is managed by the State Historic Preservation Office (SHPO) in conjunction with Arizona's county assessor's offices. 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. The SPT program is governed by ARS § 42-12101 and ARS § 42-12102 through §42-12108 ( 39 KB PDF), and is operated according to rules established in the Arizona Administrative Code (12-8-306) ( 114 KB PDF).
Owner Requirements
The SPT program reduces the property taxes between 35-45%. (The exact figure is dependent on special assessments which are specific to your area. Questions regarding the amount of the reduction should be directed to the county assessor’s office.) As a condition of the reduced tax rate, the owner enters into a 15-year agreement with the state, consenting to maintain their property and to preserve the integrity of its historic features, materials, appearance, workmanship, and environment. 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 ( 112 KB 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.
Application to the SPT Program
Applications can be obtained from your County Assessor's Office ( 21 KB PDF) or the SHPO. The application can also be printed from this website. The application requires two photographs (showing a front view and an angled view of the front and one side of the property; see this example ( 605 KB PDF)) and should be mailed or delivered to the county assessor’s office by June 30th in order to be enrolled for the following tax year. (For example, an application approved by August 1, 2004 will qualify a property for the reduction in the 2005 tax year.) Please DO NOT submit Polaroid photos. Standard 4 x 6 snapshots or digital photographs printed out are both acceptable. Applicants are notified within 30 days whether or not the property has been certified into the program. At the same time, the county assessor’s office is notified of the disposition of the application.
If you have questions regarding the SPT Program, please see the documents listed below, or contact SHPO at 602-542-4009.
Information:
SPT Summary ( 110 KB PDF)
National Register Summary ( 64 KB PDF)
National Park Service Preservation Briefs ( 240 KB PDF)
County Assessor's Office ( 21 KB PDF)
Forms:
Application and Instructions ( 211 KB PDF)
Change of Ownership Affidavit ( 98 KB PDF)
Periodic Report ( 141 KB PDF)
Standards, Rules and Statutes:
Secretary of the Interior's Standards for Rehabilitation ( 112 KB PDF)
ARS § 42-12101 and ARS § 42-12102 through §42-12108 ( 39 KB PDF)
Arizona Administrative Code (12-8-306) ( 114 KB PDF)
Guidelines Regarding Front Yard Walls/Fences ( 92 KB PDF)
Other Popular Questions:
Q: What is a historic property?
A: A historic property is a property that is designated or has been determined eligible for designation at the local, state, or federal level. Properties eligible for local historic designation must either be important for representing broad patterns of history or for their association with the life of a historically important person; or for conveying high architectural or artistic values; or for archeological contributions.
Q: How do I know if my property is a historic resource?
A: Please contact the Historic Preservation Office to find out if your property qualifies as a historic property.
Q: What if my property qualifies as a historic resource?
A: If your house is listed on the citys Historic Property Register or as a local landmark, all exterior alterations, additions, and repairs require Building Permit Review by the Historic Preservation Office. This includes alterations that do not require building permits.
Q: How do I research the history of my property?
A: The major locations to complete research on a historic property in Phoenix are the Burton Barr Central Library Arizona Room, Arizona Historical Society, Arizona State University-Luhrs Reading Room and Historic Preservation Office. Collections and contact information are available in the Guide to Historic Property Research section of this Web site.
Q: Is my property designated?
A: The city maintains the Phoenix Historic Register that lists all locally designated historic properties. This includes individually designed properties as well as historic districts. All local historic designations are actually zoning overlays affixing a HP or HP-L suffix to the property base zoning. You can check whether a property has these overlays by accessing the zoning maps for a particular address through Phoenix Maps Online or by contacting the city Historic Preservation Office at 602-261-8699.
Q: How do I designate my property?
A: Information is available in the Phoenix Historic Register section of this Web site. You may also contact the city Historic Preservation Office at 602-261-8699 for additional information.
Q: What are the benefits of designating my property?
A: There are a number of incentives for owners of designated historic properties. These are detailed in the Financial Incentive Programs section of this web page.
Q: Can I paint my house any color I want?
A: Yes. The Phoenix Historic Preservation Commission does not regulate paint colors inside or out. Should you want to remove paint from a masonry house the Historic Preservation Office recommends that you do not use abrasives, such as sandblasting or any other blasting method, but instead consider a chemical paint remover.
Q: Can the city help me purchase a historic house?
A: No.
Q: Can I put an addition on my historic property?
A: Yes. The Historic Preservation Commission prefers additions to be located away from public view to preserve the propertys historic streetscape appearance. The Historic Preservation Office requires property owners to meet with a Preservation Planner in the Historic Preservation Office in the earliest design phase of a project to obtain professional feedback and input on the design. All additions should be compatible with the scale, massing, and architecture of your property and compatible with adjacent properties. The General Design Guidelines for Historic Properties (4.3Mb PDF, requires Adobe Reader.) provides useful information to help property owners design sensitive additions. Additions also must comply with the city zoning ordinance and building code.
Q: Do I need permission to perform ordinary maintenance to my house?
A: No. As long as the materials and design are not changed, you do not need permission to paint, make repairs, or replace materials in-kind (replacing cedar shingles with cedar shingles, wood siding with same type of wood siding, etc.)
Q: Is there a fee for a Certificate of Appropriateness?
A: No.
Q: Where can I receive help designing an addition for my house?
A: The city Historic Preservation Office publication Historic Homes of Phoenix: An Architectural and Preservation Guide as well as General Design Guidelines for Historic Properties are available to provide useful information on appropriate designs and materials to use for your project. In addition, the Historic Preservation Office staff is available by appointment to review preliminary designs. Please contact the Historic Preservation Office at 602-261-8699 to order a book or to set up a pre-application meeting.
Q: Is there historical information, available my historic property?
A: The Historic Preservation Office maintains historic property inventory forms on all buildings in designated historic districts.
Q: What is the difference between listing on the Phoenix Historic Property Register and listing on the National Register of Historic Places?
A: The Phoenix Historic Preservation Office administers locally designated historic properties while the State Historic Preservation Office administers properties listed on the National Register of Historic Places. Each register offers different incentives (see Financial Incentive Programs section of this web page). Your property may be listed on one of these registers, or possibly on both registers.
Q: If I have more questions, whom should I talk to?
A: Call the city Historic Preservation Office staff at 602-261-8699 or email us at historic@phoenix.gov
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