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INSTRUCTIONS: ARIZONA INCOME AND EXPENSE - MINI-STORAGE WAREHOUSE SUPPLEMENT (Form 82300-6)

In cases where the owner disputes the assessment of Arizona property on the basis that the valuation method has been improperly used, an affidavit of income and expenses must be filed via a form 82300. If the property in question is a mini-storage warehouse, a supplemental form 82300-6 should be filed as well. Both documents can be found on the website maintained by the Arizona Department of Revenue.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 1: On the first line, enter the property name.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 2: On the second line, give the county/book/map/parcel number of the mini-storage warehouse. If this property is part of an economic unit, give the number of the lead parcel.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 3: On the third line, enter the total number of units, the total number of RV/boat spaces, and the total number of other spaces. For the latter, give a description.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 4: The next section requires you to detail all units. In the first column, enter the floor-by-floor size of all available units.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 5: Enter the number of each floor-by-floor size unit in the second column.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 6: Enter the monthly rent for each type of unit in the third column.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 7: Multiply the second column by the third column. Enter the resulting product in the fourth column.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 8: Multiply the fourth column by 12 to determine your annual rent from each type of unit. Enter this product in the fifth column. Document your income data for the last three years at the bottom of the first page.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 10: Document major replacement and repair expenses for the last three years on the third page.

Arizona Income And Expense - Mini-Storage Warehouse Supplement 82300-6 Step 11: Document all disallowed and actual expenses for the last three years on the second page as directed.