Residential Rentals



Description All residential rentals in Tempe are subject to the City's transaction privilege (sales) tax.  Included as residential rentals are houses, condo's, vacation homes, duplex's, triplex's, fourplex's, apartments or other residential units, etc.   There is no state tax on residential rentals.

Annual license fee:  $50
City Tax Rate:  1.8% effective 7/1/2014
     (2% 7/1/2010 through 6/30/2014)

Code Tempe City Code §16-445
Application Residential Rental License Application
Tax Return

Sales Tax Return with Instructions
Past Periods - Self Reporting Tax Return (2% Tax Rate)

General Information

Landlord Responsibilities
Reporting Requirements
Calculating the Tax Due

Additional Resources

Tempe Rental Housing Code Requirements Brochure
Landlord Tenant Information
Maricopa County Assessor Residential Rental Property Links

The City of Tempe provides a database of licensed Tempe privilege tax residential rental property. You can access the database at the following link: Rental Database. If you have questions relating to Tempe's taxation of residential rentals, email