RESIDENTIAL REAL PROPERTY RENTALS

The Tempe City Council on June 15, 2006 adopted Ordinance No. 2006.44 which eliminated the tax exemption for one residential rental unit in Tempe. As a result, all residential rental properties in Tempe are now subject to the City's transaction privilege (sales) tax effective October 1, 2006.

The Tempe tax rate on residential rental revenue is 1.8%. There is no state tax on residential rentals.

Residential Rental Supplement and License Application	Residential Rental Tax Brochure
Residential Rental Tax Factor	Renting in Tempe
Residential Rental Tax FAQ	Residential Rental Ordinance Change
Instructions and Sample Rental Privilege Tax Report	City of Tempe Crime Prevention web site

The City of Tempe has added the capability to search a database of Tempe privilege tax license holders of residential rental property. You can access the database at the following link: Rental Database

Email questions to rent@tempe.gov

Links to Other Sites

Landlord Tenant Information	Registering Property with Maricopa County
Changing Class of Property with Maricopa County