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 to pay 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. Should you have any questions, please do not hesitate to contact the Senior Value Protection or Personal Exemption team members using our Online Portal. Alternatively, you may reach us by contacting any Organizational Exemptions team member at ASR.OE@Maricopa.gov.
Phone: 602-372-6255
Fax:602-506-7620 (Attn: OE)
Organizational Exemptions Inbox: ASR.OE@Maricopa.gov
(Please note that all affidavits & claim forms sent via mail or email must be notarized)
More Information
Contact us at 602-372-6255
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 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).