Exemption Information

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) 243-6255 with any questions.

New applicants - additional information

Renewals (Approved last year) - additional information

2008 Widow/Widower Requirements

2008 Disabled Person's Exemption

 

Non-Profit and Religious Organizations

Claims for exemptions from Property Taxes 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