Individual / Organization Exemptions

Tax Year 2023 - Individual Property Tax Exemptions – For Widows/Widowers/Totally and Permanently Disabled Individuals and Disabled Veterans

Arizona allows a $4,375 Assessed Value property exemption to Arizona resident property owners qualifying as a widow/widower, or a person with total and permanent disability, or a veteran with a service or non-service connected disability as of January 1 of the year the application is filed. The applicant must have owned the subject property as of January 1 of the year the application is filed.

Widow / Widower qualifications:

Must be a permanent Arizona resident.
Must submit copy of spouse’s death certificate when filing for first time as widow/widower.

Disabled qualifications:

Must be a permanent Arizona resident.
Disability applicant must be certified as totally and permanently disabled by a licensed physician or psychiatrist. Certificate of Disability (Form 82514B) is available from Assessor's office or on the website under Forms.
For a veteran with a service or non-service connected disability, the $4,375 limit under this paragraph is further limited by multiplying the total exemption amount by the percentage of the veteran's disability, as rated by the Veterans Administration (VA). The applicant must present a copy of their VA Disability Letter.

Assessed Valuation Limitation:

Total ASSESSED VALUE of all property cannot exceed $29,418. ASSESSED VALUE can be found on your annual Notice of Valuation card. (2023)

Income Limitation:

Household income cannot exceed $36,077.during the previous calendar year (2022). If dependents under the age of 18 live with applicant, income cannot exceed $43,733 during the previous calendar year (2022). Note: Do not include Social Security income, Railroad Retirement income or Veteran Disability income in the income limitation.

Exemption Application:

An Affidavit of Individual Tax Exemption (Form 82514) must be filed with the County Assessor annually Failure to file for an exemption will result in loss of eligibility for that year (2023). Applicant filing period for 2023 is January 3 to March 1.
First time filers must file in person.

Religious, Charitable, Non-Profit and Veterans' Organizations

The following types of property may qualify for property tax exemption provided it is used for one of these purposes and is not used or held for profit:

Schools; libraries; hospitals; agricultural societies; churches; cemeteries; observatories; health care institutions; residential housing facilities for handicapped and seniors; charitable institutions for the relief of the indigent and afflicted; societies for the prevention of cruelty to animals; charitable parks; volunteer fire departments; charitable preserves protecting scientific, geological archaeological resources; quasi-governmental community services in unincorporated areas (must have 501C(4) status); volunteer roadway cleanup, beautification projects; musical, dramatic, dance or community art groups, museum, zoos (must have 501C(3) status); fraternal organizations may qualify if no food and/or beverage are sold to public (must have 501C(10) status); veterans’ organizations (must be 501C(3) or 501C(19) status). A.R.S. § 42-1132.02(A) requires that a veterans’ organization that is classified in Class Nine pursuant to A.R.S. § 42-12009(A)(6), must annually file an affidavit with the County Assessor affirming that it: 1) Continues to use or hold the property primarily for the veterans’ organization operations. 2) Is the sole economic beneficiary of the classification of the property as Class Nine pursuant to Section 42-12009, Subsection A, Paragraph 6.

If Qualified, How Does an Organization Benefit?

The net assessed value is exempted and the tax bill for the year reflects “0” tax due.

How Does an Organization Apply For an Exemption?

Submit a completed Affidavit for Organizational Tax Exemption (Form 82514A) to the Assessor
Submit a copy of the organizations “Articles of Incorporation” to the Assessor
Submit a copy of the organizations “I.R.S. Statement of exemption 501C” (3), (4), (10) or (19) if applicable.
Organizations applying for the first time must send a representative to file in person with the necessary documentation between January 1^st and March 1^st. Organizations must annually file the “affidavit for Tax Exemption” with the County Assessor.
Property used for religious worship is not required to file each year unless there is a change in ownership or use. The Assessor does, however, request that churches file each year to maintain current assessment records. If there is a change in property or church vehicles, please correct and file the affidavit with the Assessor’s Office.