FOR INFORMATION CALL (520) 866-6311

When & Where Do I Apply

You must file an application every year between:
FIRST MONDAY IN JANUARY thru LAST DAY OF FEBRUARY
First time applicants must apply in person,
thereafter it may be done by mail (Notary Public required)

YOU MAY FILE FOR AN EXEMPTION AT:
Pinal County Assessor's Office
L. Paul Larkin
Building E
31 N Pinal Ave
Florence, AZ 85132

Exemption Limits for Ownership

Church Non-Profit Organizations

PROPERTY MUST BE USED FOR NON-PROFIT PURPOSES
(ORGANIZATIONS FILE BETWEEN 1ST MONDAY OF JANUARY THRU LAST DAY OF FEBRUARY.)

The documents we request are...

1. Articles of Incorporation
2. IRS Exemption Authorization Forms
3. Detailed information on the usage of the property

Requirements for Widow or Widower's Exemption

• Must be a permanent resident of Arizona-must present Arizona Drivers License or ID

• Must have resided with their spouse in Arizona at the time of the spouse's death: or if their spouse died while a resident of another state, then the surviving spouse must have come to Arizona before January 1, 1969

• Must present the death certificate of the deceased spouse to the Assessor

• Must not have property value (within the State of Arizona) that exceeds a Net ASSESSED value of $23,413. Net ASSESSED value can be found on your tax notice or Notice of Valuation card

• Must file an application EACH YEAR between first Monday in January and thru the last day of February

• Must be able to state that either item A ro B below is true:

Requirements for Disabled Persons Exemption

• Must be a permanent resident of Arizona-must present Airzona Drivers License or ID

• Must be over the age of 17

• Must be medically certified as 100% totally and permanently disabled by your doctor (The Assessor's Office will supply the necessary medical forms)

• Must not have property value (within the State of Arizona) that exceeds a Net ASSESSED value of $23,413. Net ASSESSED value can be found on your tax notice or Notice of Valuation Card

• Must file an application EACH YEAR between first Monday in January and thru the last day of February

• Must be able to state that either item A or B below is true:

  1. None of my children under 18 years of age resided with me during the previous calendar year. The total income from all sources* including myself, my spouse, and any children aged 18 or more who resided with me, did not exceed $28,713 during the previous calendar year.

  2. At least one of my children who was under 18 years of age OR who was totally and permanently disabled, resided with me during the previous calendar year. The total income from all sources* including myself, my spouse, and any other of my children resided with me, did not exceed $34,455 during the previous calendar year.

* All sources pursuant to ARS §42-11111 C & D.

Exemptions

Real and personal property is subject to taxation unless it falls under one of the types of property exempted by the Arizona constitution. These exemptions are covered under A.R.S. º 42-11102. Some examples are: certain widows and widowers, property owned by federal, state, city, and county governments, qualifying religious organizations, qualifying educational facilities, business inventory held for resale, and household goods used for non-commercial purposes. For a complete listing, consult the statute.