Arizona Statutes
§ 42-12053 — Criteria for distinguishing primary residential property, secondary residential property and rental property
Arizona·Title 42 Arizona Revised Statutes·Ch. 12 PROPERTY CLASSIFICATION·Art. 2 Rules and Procedures
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:
1.The owner's natural or adopted child or a descendant of the owner's child.
2.The owner's parent or an ancestor of the owner's parent.
3.The owner's stepchild or stepparent.
4.The owner's child-in-law or parent-in-law.
5.The owner's natural or adopted sibling.
B.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
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