{"data":{"id":"us-az/a.r.s.-42-12053","jurisdiction":"us-az","citation":"A.R.S. § 42-12053","heading":"Criteria for distinguishing primary residential property, secondary residential property and rental property","body":"A. For the purpose of classifying residential property under sections 42-12003, 42-12004 and 42-12052, a parcel is not considered a secondary property or rental property if the property is occupied by a member of the owner's family, who must be:\n\n1. The owner's natural or adopted child or a descendant of the owner's child.\n\n2. The owner's parent or an ancestor of the owner's parent.\n\n3. The owner's stepchild or stepparent.\n\n4. The owner's child-in-law or parent-in-law.\n\n5. The owner's natural or adopted sibling.\n\nB. For the purpose of classifying owner-occupied residential property under sections 42-12003, 42-12004 and 42-12052, the department shall adopt standard criteria for use in determining whether the property is considered to be the owner's or relative's primary residence, including:\n\n1. The period of occupancy each year.\n\n2. The owner's registered voting precinct.\n\n3. The owner's driver license address.\n\n4. The registration address of the owner's motor vehicles.\n\n5. Other appropriate indicators of primary residency.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/12053.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"755108d6ad51c6f0ef73dc105987e2fa5d10bd554c6c87617469d6fc18dc9793","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-12052","next":"us-az/a.r.s.-42-12054"},"notice":"GroundRules: Original legal text. Not legal advice."}