Organizational Exemptions

The Assessor’s Organizational Exemptions unit receives thousands of exemption applications each year. They are responsible for reviewing requests from various entities ranging from religious non-profits, hospitals, veteran organizations/lodges to local and national non-profit community service organizations. The work of this unit includes extensive analysis, site visits and verification of all the applicants’ qualifications per statute prior to the rendering of an exemption decision. These decisions may result in a non-profit and/or community service organization in Maricopa County paying little to no property taxes during the current tax year. Staff members are proud to serve the community and work with these types of organizations in Maricopa County.

Submit your OE application online!

Contact Information:
Phone: 602-506-3406
Department Inbox: [email protected]

Additional Information

Arizona Revised Statutes

Forms

View related forms at Organizational Exemptions Forms

Organizational Exemptions will verify all incoming applications including but not limited to the IRS issued EIN number, 501c3 status, AZ Corporation Commission standing, licensing, and the use of the property per a letter of use and/or field inspection for eligibility under Arizona Revised Statute Title 42, Chapter 11, Article 3 & Article 4 (A.R.S.§42-11101 thru A.R.S.§42-11155) Federal, state and city supported internet sites as well as the application and supporting documentation will be used in researching and processing all new and renewal applications.

Please visit the FAQ library for answers to more questions.

FAQ

Legal Class 9 is not an exemption. It is a reduction in the assessment ratio to 1% for property leased to churches, veteran's organizations, or charter 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.
Applications may be submitted from the first Monday in January through February 28, or from March 1 through September 1 when accompanied by an Exemption Deadline Waiver.

File online:
File your Organizational Exemption Online!

Email: [email protected] Para Espanol, email [email protected]

Mail or In Person:
Attn: OE
Maricopa County Assessor
301 W. Jefferson St.
Phoenix, AZ. 85003
Between the first Monday in January and March 1st of the current tax year.
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 1st of the current tax year.
Please make sure to complete your new or renewal application in its entirety and attach all supporting documentation.
Shared spaces are not included in exemption, as they are not exclusively used by the nonprofit(s), and only the verified square footage solely used by the exempt entity is eligible. The total building square footage of record will be used when calculating percentage of exemption.
No, back taxes can be due or payable prior to the petition for Redemption Deadline 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).

In 2023, Senate Bill 1230 updated the exemption process for nonprofit organizations. Nonprofits with a valid 501(c) status now qualify for a permanent exemption, meaning they no longer need to file an application every year. However, annual filing is still required if your organization is applying under:

  • A.R.S. § 42-11132.01
  • A.R.S. § 42-11132.02

These exemption types must be reviewed each year. Additionally, if there is any change in ownership or in how the property is used, the organization is required to notify the Assessor’s Office. This ensures the exemption remains accurate and compliant with state law.