Exemption Information


Introduction

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. Title 42 Chapter 11 Article 3. 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.

Exemption applications for 100% disabled, widows and widowers may be filed through the Assessor's Office. This may result in a reduction in your property taxes depending on the value of the residence. There is an income limitation and a home value limit for this program. For more information, review the individual exemption categories below.

Please contact Pima County Assessor's Office Exemption Section at: (520) 724-7500 with any questions, or stop by one of our public library visits during the filing period January 1st through March 1st (See the library schedule link below for details).

2014 Public Library Schedule

New applicants - additional information

Renewals (Approved last year) - additional information


2014 Widow/Widower's Exemption Requirements

  • If you have remarried, you cannot claim an exemption.
  • Must be a permanent resident of Arizona.
  • Must have resided (not separated or divorced) with their spouse in Arizona at the time of the spouse's death. (If their spouse died while a resident of another state, then the surviving spouse must have come to Arizona before January 1, 1969.)
  • Must not have property (within the State of Arizona) with value that exceeds a Net ASSESSED value of $24,900. Your Net ASSESSED value can be found on your Personal Property Notice of Value and/or Real Estate Notice of Valuation Card.
  • Applicants must have owned the subject property as of January 1 of the year you are filing for exemption.
  • Applicants can file for current tax year only and not for any prior years.
  • Must file an application the first year in person between first Monday in January and thru the last day of February. Please bring copies of these required documents:
    1. Spouse’s Death Certificate.
    2. Your most recent Arizona State Income Tax Return. If not filing Arizona State Income tax returns, submit a notarized statement of all income for previous year. (This statement must include your adult children’s income, if residing with you.)
    3. Description (Personal Property Notices of Value and/or Real Estate Notice of Valuation Cards) of ALL properties owned in Arizona.
    4. Power of Attorney (if applicable).
  • See A and B income limits below. Additional restrictions may apply.


2014 Disabled Person's Exemption Requirements

  • Must be a permanent resident of Arizona.
  • Must be over the age of 17.
  • Applicants must be 100% disabled as of January 1 of the year you are filing for exemption.
  • 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 (within the State of Arizona) with value that exceeds a Net ASSESSED value of $24,900. Your Net ASSESSED value can be found on your Personal Property Notice of Value and/or Real Estate Notice of Valuation Card.
  • Applicants must have owned the subject property as of January 1 of the year you are filing for exemption.
  • Applicants can file for current tax year only and not for any prior years.
  • Must file an application between the first Monday in January and thru the last day of February. Please bring copies of these required documents:
    1. The current Medical Certificate for Disabled Persons.
    2. Your most recent Arizona State Income Tax Return. If not filing Arizona State Income tax returns, submit a notarized statement of all income for previous year. (This statement must include your spouse’s and adult children’s income, if with you.)
    3. Description (Personal Property Notices of Value and/or Real Estate Notice of Valuation Cards) of ALL properties owned in Arizona.
    4. Power of Attorney (if applicable).
  • 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 me, my spouse, and any children aged 18 or more who resided with me, did not exceed $30,536 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 me, my spouse, and any other of my children resided with me, did not exceed $36,643 during the previous calendar year.
       
      * All sources pursuant to A.R.S. § 42-11111 C & D.
  • Additional restrictions may apply.


Non-Profit and Religious Organizations

Claims for exemptions from Real Estate and/or Personal Property Taxes pursuant to A.R.S. Title 42, Chapter 11, Article 3 - Exemptions

Additional information for Non-Profit and Religious Organizations

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