Office of the Maricopa County Assessor
Information Sheet
Organizational Exemptions Division
301 W. Jefferson, Suite 120
Phoenix, Az. 85003
(602) 506-3591
Supplement to Claim for Exemption from property tax and/or personal
property tax pursuant to Article 9. Sec. 2 Constitution of the State of
Arizona and A.R.S. Secs 42-11101 thru 42-11155.
Claims must be filed with the Assessor between the first Monday in
January and March 1st each year. Failure to file a claim for property tax
exemption by March 1st shall be deemed a waiver of exemption.
COPIES OF THE FOLLWING DOCUMENTS
MUST BE SUBMITTED WHEN MAKING APPLICATION:
* Application of Exemption
(All questions answered and form NOTARIZED)
* IRS Tax Exempt Letter of Determination
*Articles of Incorporation
*By-Laws
(including amendments)
*Financial Reports
(Audited financial statement-Balance Sheet
Profit/Loss-Income/Expense statement)
*Letter of specific use
(Detail all activities conducted at site)
*Personal Property Account Number
(When applying for Personal Property Exemption
form DOR 82520 Personal Property Statement)
Exemption determination is based on usage of property
on the January 1st lien date for the year of claim.
Vacant land is not exempt. Vacant land is only exempted in case
of a bonafide church holding property for a future worship site.
(Documentation of intent to build is required.)
Property used or held for profit is not exempt.
Leased/Rental property is not exempt.
Property used as a residence is not exempt.
Please direct all correspondence and inquiries to:
Maricopa County Assessor
Exemption Division
301 W Jefferson Suite 120
Phoenix, Az. 85003
(602) 506-3591
