Maricopa County Permit Requirements Rules (2026) — What You Need to Know

Arizona's approach to short-term rentals is fundamentally different from most states. In 2016, the legislature passed SB 1350, which prevents cities and counties from prohibiting vacation or short-term rentals based solely on their classification as such. This means that in unincorporated Maricopa County, property owners have the right to operate short-term rentals without obtaining a specific county-level STR permit.

However, the lack of a specific STR permit does not mean there are no requirements. Under Arizona Revised Statutes Section 33-1902, all residential rental properties — including short-term rentals — must be registered with the Maricopa County Assessor's Office. The registration requires providing the property owner's name, address, and telephone number; the property's street address and assessor's parcel number; and the year the house was built. Out-of-state owners must also designate an Arizona-based statutory agent.

Operators must also obtain a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue (ADOR). Starting in 2025, Arizona eliminated the residential rental tax, but the TPT license remains required for tax compliance purposes. Safety requirements include functional smoke detectors in each bedroom and on every level, carbon monoxide detectors if the property has fuel-burning appliances or an attached garage, and at least one accessible fire extinguisher.

In 2022, the legislature passed SB 1168, which authorized cities and towns to create limited permit and licensing processes for STRs. However, this primarily affects incorporated municipalities like Phoenix and Scottsdale, which have since adopted their own STR ordinances. Unincorporated Maricopa County remains relatively unregulated beyond the state-level requirements.