The 2026 Common Area Valuation Application (form FOR-138) is the Maricopa County Assessor's application for having an organization's parcels treated as common area under A.R.S. § 42-13402 through 42-13404. It is one of the Maricopa County property tax forms used by a non-profit homeowners' association, community association or corporation, and it travels with Form DOR 82354 and a copy of the Articles of Incorporation. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original at mcassessor.maricopa.gov.
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What is FOR-138?
The 2026 Common Area Valuation Application is the Maricopa County Assessor form on which an organization certifies that its property meets the legal requirements for common area under A.R.S. § 42-13402 through 42-13404 and all other applicable statutes. The printed form is headed Residential Common Area Valuation Application and carries the code FOR-138 V2.
By signing, the authorized representative certifies three things: the property is owned by and deeded to the non-profit homeowners' association, community association or corporation; the organization is active with the Arizona Corporation Commission and listed as a non-profit; and, per A.R.S. § 42-13404, a deed restriction designating the parcels as common area has been filed with the county recorder, with a copy filed with the county assessor.
The form states what follows approval: parcels approved for common area designation are assigned the statutory valuation by the county assessor unless the organization is otherwise notified.
The application does not stand alone. It must be accompanied by the Request to Combine Common Area Parcel Numbers (form DOR 82354), which the form says must accompany all requests, and by a copy of the organization's Articles of Incorporation. The Assessor's forms library lists the application, a DocuSign version of it, and Form DOR 82354 together under Common Area.
Who needs to file FOR-138?
The main group is a non-profit homeowners' association, community association or corporation that owns parcels in Maricopa County and wants them designated as common area. The form is completed on behalf of the organization, and an authorized representative prints their full name, signs and dates it.
The certifications on the form set the conditions for applying:
- The property must be owned by and deeded to the non-profit association or corporation, and you give the recording document number.
- The organization must be currently active, listed with the Arizona Corporation Commission and listed there as a non-profit.
- A deed restriction designating the parcels as common area must have been filed with the county recorder, with a copy filed with the county assessor, and you give the most current Covenants, Conditions, and Restrictions (CCR's) recording number.
An organization that cannot certify all of these statements does not meet the requirements the form lists. Questions can go to the Assessor at 602-506-3406 or [email protected].
When to file FOR-138
File the application when your organization asks the Maricopa County Assessor to consider its parcels as common area. No separate due date is printed on the form, so check with the Assessor's office if you need timing guidance.
Gather the other items first, because the form says it must be accompanied by the completed Request to Combine Common Area Parcel Numbers (form DOR 82354) on every request, plus a copy of the Articles of Incorporation. You also need the recording document number for the deed and the most current CCR's recording number before you start.
Keep a copy of the signed form for your records before sending it, as the form advises.
Documents you need
- Completed Request to Combine Common Area Parcel Numbers (form DOR 82354): the form says it must accompany this application on all requests.
- A copy of the Articles of Incorporation of the applicant organization, which the form says must also be provided.
- A copy of the deed restriction designating the parcels as common area, which per A.R.S. § 42-13404 must be filed with the county assessor after being filed with the county recorder.
How to fill out FOR-138
Enter organization and contact details
Fill in Organization Name, Mailing Address and Phone. Then add the Contact Person, Title and Email.
Certify ownership by the association
Mark the statement that the property is owned by and deeded to the non-profit homeowners' association, community association or corporation. Enter the RECORDING DOCUMENT NUMBER.
Enter Corporation Commission details
Mark the statement that the organization is active and listed as a non-profit with the Arizona Corporation Commission. Enter the NAME exactly as listed there and the FILE NUMBER.
Certify the deed restriction
Mark the statement that, per A.R.S. § 42-13404, a deed restriction designating the parcels as common area was filed with the county recorder and a copy filed with the county assessor. Enter the Covenants, Conditions, and Restrictions (CCR's) Recording Number, using the most current recording.
Prepare the required attachments
Complete Form DOR 82354, Request to Combine Common Area Parcel Numbers, which must accompany all requests. Also prepare a copy of the Articles of Incorporation.
Read the statutory valuation notice
The form states that approved parcels will be assigned the statutory valuation by the county assessor unless you are otherwise notified. Confirm your organization understands this before signing.
Print the representative's name
On the Authorized Representative line, print the full name of the person signing for the organization.
Sign and date the application
The authorized representative signs on the Signature line and enters the Date.
Review and download the completed PDF
Check that every recording number and the Corporation Commission name are correct, then download or print the completed PDF from FillingPDF. Assemble the package with the attachments and submit it as described under How to submit.
How to submit FOR-138
You can mail or deliver the application and supporting documentation to the Assessor; the form names no other channel.
- Mail or hand delivery: Maricopa County Assessor, Attn: Common Area, 301 W. Jefferson St., Phoenix, Arizona 85003.
- Questions: call 602-506-3406 or email [email protected] for additional assistance.
Send the signed application together with the completed Form DOR 82354 and a copy of the Articles of Incorporation. Keep a copy of everything before you send it. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Sending the application without the completed Request to Combine Common Area Parcel Numbers (form DOR 82354), which the form says must accompany all requests.
- Leaving out the copy of the Articles of Incorporation for the applicant organization.
- Entering a CCR's recording number that is not the most current recording, when the form asks for the most current one.
- Writing a name that differs from the one listed with the Arizona Corporation Commission in the NAME (as listed with AZ Corporation Commission) line.
- Applying for property that is not owned by and deeded to the non-profit association or corporation.
- Signing without printing the authorized representative's full name above the signature line.
- Not keeping a copy of the signed form before sending it, as the form advises.
- Sending the package to a different address instead of Attn: Common Area at 301 W. Jefferson St., Phoenix, Arizona 85003.
Frequently asked questions
What is the Common Area Valuation Application?
It is the Maricopa County Assessor's application (FOR-138) on which an organization certifies that its property qualifies as common area under A.R.S. § 42-13402 through 42-13404. Approved parcels are assigned the statutory valuation by the assessor unless the organization is otherwise notified.
Who can apply for common area designation in Maricopa County?
A non-profit homeowners' association, community association or corporation that owns and holds the deed to the property. It must be active and listed as a non-profit with the Arizona Corporation Commission, and an authorized representative signs for it.
What do I have to send with the application?
Send the completed Request to Combine Common Area Parcel Numbers (form DOR 82354), which the form says must accompany all requests, and a copy of the organization's Articles of Incorporation. Keep a copy of the whole package for your records.
Where do I mail or deliver the common area application?
Maricopa County Assessor, Attn: Common Area, 301 W. Jefferson St., Phoenix, Arizona 85003. The form says to mail or deliver the application and supporting documentation there. For help, call 602-506-3406 or email [email protected].
What recording numbers does the application ask for?
Two: the recording document number for the deed showing the property is owned by and deeded to the association, and the Covenants, Conditions, and Restrictions (CCR's) recording number, which should be the most current recording.
Is there a deadline to file the Common Area Valuation Application?
No due date is printed on the form. Submit it when your organization requests common area designation, with Form DOR 82354 and the Articles of Incorporation. For timing questions, call the Assessor at 602-506-3406.
Can I fill out the 2026 Common Area Valuation Application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Maricopa County Assessor and does not submit the form; you mail or deliver it to the Assessor yourself.
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