Individual / OrganizationExemptions

Tax Year 2021
  

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

Arizona allows a $4,117 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. (2021)

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 $27,970.  ASSESSED VALUE can be found on your annual Notice of Valuation card. (2021)

 Income Limitation:

  • Household income cannot exceed $34,301.   If dependents under the age of 18 live with applicant, income cannot exceed $41,151.  (Do not include Social Security or Veterans Disability in these income figures). (2021)

 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.

Forms

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).

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 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.

Forms