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INSTRUCTIONS: ARIZONA INCOME AND EXPENSE OFFICE BUILDING/RETAIL STORES SUPPLEMENT (Form 82300-2)

Those filing a claim regarding an assessment error made on their Arizona property on a valuation basis must file a financial affidavit 82300. The document discussed in this article is a supplement documenting office buildings or retail stores that are part of the property. This form can be found on the website of the Arizona Department of Revenue.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 1: The first section documents your property. Enter your business or building name on the first line.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 2: Enter your county, book, map and parcel numbers on the second line. 

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 3: Enter the gross square feet and net leasable square feet on the third line.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 4: Indicate the type of lease with a check mark on the fourth line.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 5: On the fifth line, indicate whether the property owner is occupied. If yes, give their square feet.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 6: In the next section, document all potential charges to tenants in the categories listed.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 7: In the next section, document your income data history for the last three years as instructed.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 8: Enter any additional information or remarks at the bottom of the first page.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 9: On the second page, document all actual expenses as categorized for the last three years.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 10: On the third page, document all major replacement and repair expenses as categorized for the last three years.

Arizona Income And Expense Office Building/Retail Stores Supplement 82300-2 Step 11: On the fourth page, give the name of every tenant, as well as their total square feet, the beginning and ending dates of their tenancy, their first year's rent, their average annual increase, and their current rate.