Property Tax Exemption

Pursuant to A.R.S. 42-11109, 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. In order to obtain the exemption, the religious institution may have to notify the Assessor’s office and submit an affidavit pursuant to A.R.S. 42-11152, unless the religious institution is organized under 501(c)(3) of the internal revenue code, then such affidavit is not required.

Additionally, pursuant to A.R.S. 42-11132, property, buildings and fixtures that are owned by a religious organization and are leased to a not for profit educational organization, institution or association are exempt from taxation if the property is used for educational instruction in any grade or program through grade twelve.