Frequently Asked Questions

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Org exemptions

Legal Class 9 is not an exemption. It is a reduction in the assessment ratio to 1% for leased churches or charters schools. Organizations will pay some tax. Also, Legal Class 9’s may not be in the name of the non-profit but listed under the “for profit” owner.
Between the first Monday in January and March 1st of the current tax year.
Filing after March 1st is considered a waiver of exemption (A.R.S. §42-11153). The Redemption of Waiver window is between March 2nd and September 30th of the current tax year. All organizations may file a Tax Exemption Claim Form with a Redemption of Waiver Form if the property was owned and operated by the non- profit between January 1st and March 1st of the current tax year.
No back taxes can be due or payable prior to the petition for Redemption of Waiver form being submitted. If you are entitled to an exemption after review, the amounts may be refunded or abated (A.R.S.§42-11153).
You may receive a tax bill if we do not receive a claim, waiver or any additional evidence requested by the Assessor before June 30th of the current tax year.
It may take 8-12 weeks for a decision to be rendered after the release of the tax bills for the current tax year. Pay the taxes owed; if it is determined that you are entitled to an exemption, the taxable amounts paid may refunded or abated. Call the Maricopa County Treasurer’s Office at 602.506.8511 for more information.
The last day to file is September 30th of the current tax year.
Please make sure to complete your new or renewal claim for exemption in its entirety and attach all supporting documentation.
Unless the Assessor determines that you are exempt from filing subsequent tax claims for exemption in accordance with A.R.S.§42-11153, you must furnish evidence each year for exemption consideration. We are not permitted to review prior year claims for exemption nor make any assumptions as to the reason(s) the organization is filing for an exemption (CONRAD et al. v. MARICOPA COUNTY, 40 Ariz. 390, 12 P.2d 613).