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Text Content

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License Renewal: The Arizona Department of Revenue (ADOR) is reminding
businesses that have not renewed their 2022 Transaction Privilege Tax (TPT)
License to complete the licensing renewal process. Click here for more
information.

Customer Notice: To schedule an appointment, please contact us at (602) 716-2367
or AZTaxHelp@azdor.gov.

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FOR PROPERTY MANAGEMENT COMPANIES (PMC)


WELCOME TO THE ARIZONA DEPARTMENT OF REVENUE PMC RESOURCE PAGE!

*Bookmark this page and visit us frequently!*

A property management company (PMC) is a business that acts on behalf of a
property owner regarding rental properties. This oversight includes overseeing
and managing the property, filing returns, and remitting applicable taxes to the
Arizona Department of Revenue (ADOR).

 




SPOT FOR VIDEO

Video of Welcome Property Management Companies

 

As mentioned in our welcome video, the best place for a new PMC to start is with
the PMC workshops offered by ADOR’s Education and Outreach team. The PMC
workshops are a series of three sessions that cover all that a property manager
needs to know, from how to get licensed as a PMC and obtain a Power of Attorney,
to onboarding and offboarding your various property owners. To learn more about
these workshops or reserve your spot, please visit the Upcoming Events section
of the Taxpayer Education webpage.

Along the way to becoming a successful PMC, there will be a variety of forms
that must be completed to do such things as:

 * Apply for a PMC license
 * Obtain a Form 285-PMC (POA) for your property owners
 * Update property owner licensing information

 

We have compiled these forms and listed them below for ease of access:

 * PMC Checklist (link is external)
 * PMC Application
 * Power of Attorney - 285-PMC
 * Residential Rental Application
 * JT-1 Application
 * Business Account Update Form
 * E-Filed Return Payment Voucher
 * Penalty Abatement Request
 * Mailing Address Update

 

To further assist along the process, several tutorials have been created that
can be referenced at any time.

 * AZTaxes.gov New User Registration
 * AZTaxes.gov Requesting Delegate User Access
 * PMC Filing and Paying Tutorial (link is external)
 * Business Account Update Tutorial
 * Power of Attorney Tutorial

 

A few helpful tips:

 * Know what residential rental income is taxable.
 * PMCs must file and pay electronically on behalf of their property owners.
 * Check if the property owner already has a TPT license before submitting a
   licensing application.
 * Inform your property owner that you will need to communicate with them as
   needed.
 * Report all like filing frequencies together (monthly, quarterly, annually).
 * Make sure you file the return and pay the TPT liability; both are required to
   be considered in compliance.
 * When no longer representing a property owner, make sure to disengage on the
   last period; otherwise, the PMC remains responsible for filing and paying.
 * Bookmark this page and visit frequently!

 

--------------------------------------------------------------------------------


OTHER BUSINESS LICENSE REQUIREMENTS

A city may impose additional requirements beyond the transaction privilege tax
license. Check with the city in which a property is located for more
information.

 


COUNTY ASSESSOR RESIDENTIAL RENTAL REGISTRATION

In addition to the transaction privilege tax licensing requirements, all Arizona
counties require residential rental properties to be registered with the County
Assessor. There may be penalties and fines for properties not correctly
identified or registered as a rental property with the County Assessor.

 

--------------------------------------------------------------------------------


ADDITIONAL RESOURCES: 

Download Property Management License Application
Download Residential Rental Property Disclosure/Authorization Form
Download Efile Return Payment Voucher (TPT-V Form)
Download Mailing Address Update Form — Property Management Company (PDF)
Download PMC Checklist (link is external) (PDF)
Download PMC Filing and Paying Tutorial (link is external) (PDF)
Download and open in Acrobat or PDF reader, not in web browser.
How to Complete a Business Account Update Form (link is external)


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(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007 (link is external)
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