Individual / Organization Exemptions

Tax Year 2022

Individual Property Tax Exemptions – For Widows/Widowers/100% Permanently Disabled Individuals

Arizona allows a $4,188 Assessed Value property exemption to resident property owners qualifying as a widow/widower or as 100% permanently disabled. Applicants must file an exemption application each year.  Failure to file could result in loss of eligibility. (2022)

Widow / Widower qualifications:

  • Must be a permanent Arizona resident.
  • Must have resided in Arizona at time of spouse's death or have been a widow/widower and resident prior to Jan 1, 1969.

 100% Disabled qualifications:

  • Must be a permanent Arizona resident.
  • Must have 100% total and permanent disability, certified by a licensed physician or a VA letter of 100% disability.  Certificate of Disability Form (Form 32514B) certification form for Doctors' signature is available from Assessor's Office.

Assessed Valuation Limitation: 

  • Total ASSESSED VALUE of all property cannot exceed $28,459.  ASSESSED VALUE can be found on your annual Notice of Valuation card. (2022)

 Income Limitation:

  • Household income cannot exceed $34,901. during the previous calendar year (2021).  If dependents under the age of 18 live with applicant, income cannot exceed $41,870. during the previous calendar year (2021).  (Do not include Social Security or Veterans Disability in these income figures).

 Exemption Application: 

  • An Affidavit of Individual Tax Exemption (Form 82514) must be filed with the County Assessor annually between January 1 and March 1.  First time filers must file in person. Failure to file may result in the loss of exemption eligibility.


Religious, Charitable and Non-Profit 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);  U.S. Veterans organizations (must be 501C(3) or 501C(19) status);  fraternal organizations may qualify if no food and/or beverage are sold to public (must have 501C(10) status).


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


  • 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 1st and March 1st.   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.