42-11101. Definitions In this article, unless the context otherwise requires: 1. " Afflicted" means persons who, because of a mental or physical condition, illness or condition of distress, adversity or harassment, or imminent risk of such condition, are unable to reasonably take care of themselves or their families or to properly function in society without […]
42-11102. Exemption for government property; application of procedural provisions A. Federal, state, county and municipal property is exempt from taxation, including: 1. Property that is owned by a nonprofit organization but is used by this state or a political subdivision during the entire tax year exclusively for a governmental activity. 2. Property that is the […]
42-11103. Exemption for government bonded indebtedness; application of procedural provisions A. Public debts as evidenced by the bonds of this state, counties, municipalities and other political subdivisions are exempt from taxation. B. Article 4 of this chapter does not apply to the exemption from taxation for public debts that are evidenced by bonds.
42-11104. Exemption for educational and library property A. Libraries, colleges, school buildings and other buildings that are used for education, with their furniture, libraries and equipment and the land that is appurtenant to and used with them, are exempt from taxation if they are used for education and not used or held for profit. B. […]
42-11105. Exemption for health care property A. Hospitals for the relief of the indigent or afflicted, appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit. B. Property that is used to operate a health care institution that provides medical, nursing or health related services […]
42-11106. Exemption for apartments for elderly residents or residents with disabilities Property that is used to operate a nonprofit residential apartment housing facility that is structured for persons with disabilities or persons who are sixty-two years of age or older is exempt from taxation if either of the following circumstances applies: 1. The property is […]
42-11107. Exemption for institutions for relief of indigent or afflicted Property of charitable institutions for the relief of the indigent or afflicted, appurtenant land and their fixtures, equipment and other reasonably required property including property used for the administration of such relief, are exempt from taxation if the institutions and property are not used or […]
42-11108. Exemption for grounds and buildings owned by agricultural societies The grounds and buildings owned by agricultural societies are exempt from taxation if they are used only for those purposes and are not used or held for profit.
42-11109. Exemption for religious property; affidavit A. Property or buildings that are used or held primarily for religious worship, including land, improvements, furniture and equipment, are exempt from taxation if the property is not used or held for profit. B. Within ten days after receiving an initial affidavit of eligibility submitted under section 42-11152 by […]
42-11110. Exemption for cemeteries A. Cemeteries as defined in section 32-2101 that are set apart and used to inter deceased human beings and historic private burial sites and historic private cemeteries as defined in section 41-511.04 are exempt from taxation. B. The owner of a cemetery, historic private burial site or historic private cemetery shall […]
42-11111. Exemption for property of widows and widowers and persons with disabilities (L14, Ch. 215, sec. 206) A. The property of widows, widowers and persons with disabilities who are residents of this state is exempt from taxation to the extent allowed by article IX, sections 2, 2.1, 2.2 and 2.3, Constitution of Arizona, and subject […]
42-11111. Exemption for property; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions (L22, Ch. 341, sec. 2. Conditionally Eff.) A. The property of widows and widowers, of persons with total and permanent disabilities and of veterans with service or nonservice connected disabilities who are residents of this state […]
42-11112. Exemption for observatories Observatories that are maintained for astronomical research and education for the public welfare and property that is used in the work or maintenance of observatories, including property held in trust, are exempt from taxation if the observatories and other property are used only for those purposes and are not used or […]
42-11113. Exemption for land and buildings owned by animal control and humane societies Land and buildings that are owned by societies to prevent cruelty to animals and to shelter, care for and control animals are exempt from taxation if the land and buildings are used only for those purposes and are not used or held […]
42-11114. Exemption for property held for conveyance as parkland; recapture A. Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code, for transfer to this state or to a political subdivision of this state to be used as parkland is exempt from taxation if the charitable organization does […]
42-11115. Exemption for property held to preserve or protect scientific resources Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code, to preserve and protect scientific, biological, geological, paleontological, natural or archaeological resources is exempt from taxation.
42-11116. Exemption for property of arts and science organizations Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and not used or held […]
42-11117. Exemption for property of volunteer fire departments The property of a volunteer fire department that is recognized under section 501 of the internal revenue code is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and is neither used nor occupied by or for the benefit of any […]
42-11118. Exemption for social welfare and quasi-governmental service property; qualifying activities A. Property that is owned by a volunteer nonprofit organization that is recognized under section 501(c)(4) of the internal revenue code and that is operated exclusively to promote social welfare and provide community quasi-governmental services in an unincorporated area of a county is exempt […]
42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements: 1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis. 2. The property is […]
