Maricopa County AZ: property tax overallocation advisory case study
A public-record office lease case study with Rule 10 advisory finding on a $148,600 property tax line item requiring cross-check against assessor records.
What happened
Maricopa County's lease specifies that property taxes must be allocated based on the assessor's assessed value for the tenant's specific premises. The 2022 reconciliation includes a $148,600 property tax line item. Rule 10 flags this for verification against Maricopa County Assessor public records to confirm the correct pro-rata allocation was used.
Findings from the pipeline
Rule 10: Tax Overallocation
medium confidence
$0
Property tax line item detected with property_tax_provisions in lease. Cross-check against assessor records required to verify allocation.
Lease evidence
Property taxes shall be allocated per the Maricopa County Assessor's assessed value for the Premises only. Section 9.1.
Section 9.1, page 14
Math proof
item_confidence=0.92, weight=1.0, score=0.736, threshold=0.70
Statement references
- Property Tax: County Assessor
Lease evidence
- Property taxes allocated per Maricopa County Assessor assessed value (Section 9.1).
- Tenant pro-rata share: 6.00%.
Why this matters for your firm
Property tax provisions in government leases are frequently audited because public assessment records make verification straightforward. Overallocations occur when landlords use a blanket pro-rata share rather than the assessed value allocated to the specific premises.
Correction package excerpt
Request for Cooperative Review of Certain Line Items. The automated review flagged the property tax allocation for cross-check against Maricopa County Assessor records.
Frequently Asked Questions
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Apply for partner accessPublic-record note
This page summarizes public-record documents and CAMAudit output for educational and marketing purposes. It does not imply endorsement by Maricopa County Board of Supervisors or any third party. Readers should review the underlying lease, statement, and dispute timeline for their own facts.