201: Renter's Certificate of Property Taxes Paid Form (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 201 is a renter’s certificate showing the portion of rent paid in 2025 that constitutes property taxes. It records landlord and rental property information, total rent paid excluding subsidies, and the property tax factor used to calculate that amount.
Who files this form
Use Form 201 if you rented in 2025 and are claiming the property tax credit on Form 140PTC. Your landlord or designated agent must complete and sign the certificate for you to qualify for the credit.
If you own the home you live in, do not use Form 201. Homeowners claiming a property tax credit rebate must send a statement of property taxes paid instead. The form directs homeowners to the Form 140PTC instructions.
If the rental property was exempt from property tax during 2025, tenants may not claim the property tax credit.
When it's due
For tax year 2025, have your landlord complete Form 201 well before April 15, 2026, or request an extension using Arizona Form 204 to protect the credit. Landlords may not have the information immediately available.
The extension gives you until October 15, 2026, to file Form 140PTC and Form 201 for tax year 2025.
What you'll need
To complete the certificate and claim the credit, have:
- Form 201 with Part 2 completed and signed by your landlord or designated agent, including the property tax factor on line 10.
- Your name, your spouse’s name if applicable, and your Social Security number for Part 1.
- Your total rent paid in 2025, excluding subsidies, for Part 3.
- Form 140PTC, which you complete using the certificate’s information.
Include Form 201 with Form 140PTC and keep a copy for your tax records.
How to file
- Ask your landlord to complete and sign Part 2 of Form 201.
- Complete Parts 1 and 3 if you qualify. Use black ink only.
- On line 13, enter your total rent paid in 2025, excluding subsidies.
- Copy the property tax factor from Part 2, line 10, to line 14.
- Multiply line 13 by line 14. Enter the result on line 15 and on Form 140PTC, line 13.
- Include Form 201 with your Form 140PTC and keep a copy for your records.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Waiting too long to contact your landlord. The form says to get the certificate completed well before April 15, 2026, for tax year 2025, or request an extension using Form 204. Your landlord may need time to gather the information.
- Using Form 201 as a homeowner. If you own the home you live in, send a statement of property taxes paid instead.
- Missing the landlord’s completion or signature. Your landlord or designated agent must complete and sign the form for you to qualify for the credit.
- Claiming a credit for tax-exempt property. If box 8 is checked, tenants may not claim the property tax credit on any form or schedule.
- Using ink other than black. The form requires black ink only.
- Leaving out the certificate or failing to keep a copy. Include it with Form 140PTC and keep a copy for your tax records.
Questions people ask
What does Form 201 show?
It shows the portion of your rent money that went toward property taxes.
Who completes each part of the form?
The tenant completes Parts 1 and 3. The landlord completes Part 2, and the landlord or designated agent must sign the certificate.
Do I include rent subsidies in my total rent paid?
No. Line 13 asks for total rent paid in 2025, not including subsidies.
How do I calculate the rent amount that counts as property taxes?
Multiply the rent on line 13 by the property tax factor on line 14. Enter the result on Form 201, line 15, and Form 140PTC, line 13.
Can I claim the credit if the property was exempt from property tax?
No. If the property was exempt during 2025 and box 8 is checked, tenants may not claim the property tax credit on any form or schedule.