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

When disputing an Arizona property tax valuation made on the income basis, a form 82300 income and expense form is filed. Form 82300-2 is filed supplementally if the property in question is an office building or retail store. Both documents can be obtained from the website of the Arizona Department of Revenue.

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 1: Enter the business or building name.

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 2: Enter the property county, book, map and parcel numbers.

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

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

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 5: Indicate whether the property owner occupies part of this property with a check mark. If so, enter the number of square feet they occupy.

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 6: In the next section, document all potential charges to tenants as instructed.

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 7: The next section is an income data summary concerning the last three years. Provide all information as directed.

Arizona Income And Expense - Office Building/Retail Store 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 Store Supplement 82300-2 Step 9: In the first section of the second page, document disallowed expenses for the last three years.

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 10: In the next section, document actual expenses for the last three years.

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 11: Skip to the third page and document major replacement and repair expenses for the last three years. Transfer these values to the second page where indicated.

Arizona Income And Expense - Office Building/Retail Store Supplement 82300-2 Step 12: Provide a complete tenant list on the fourth page as directed.