Legal Class 9 is not an exemption. It is a reduction in the assessment ratio to 1% for property leased to churches, veteran's organizations, or charter schools. Organizations will pay some tax. Also, Legal Class 9’s may not be in the name of the non-profit but listed under the “for profit” owner.

Applications may be submitted from the first Monday in January through February 28, or from March 1 through September 1 when accompanied by an Exemption Deadline Waiver.

File online:
File your Organizational Exemption Online!

Email: [email protected] Para Espanol, email [email protected]

Mail or In Person:
Attn: OE
Maricopa County Assessor
301 W. Jefferson St.
Phoenix, AZ. 85003

Between the first Monday in January and March 1^st of the current tax year.

You may receive a tax bill if we do not receive a claim, waiver or any additional evidence requested by the Assessor before June 30^th of the current tax year.

It may take 8-12 weeks for a decision to be rendered after the release of the tax bills for the current tax year. Pay the taxes owed; if it is determined that you are entitled to an exemption, the taxable amounts paid may refunded or abated. Call the Maricopa County Treasurer’s Office at 602.506.8511 for more information.

The last day to file is September 1^st of the current tax year.

Please make sure to complete your new or renewal application in its entirety and attach all supporting documentation.

Shared spaces are not included in exemption, as they are not exclusively used by the nonprofit(s), and only the verified square footage solely used by the exempt entity is eligible. The total building square footage of record will be used when calculating percentage of exemption.

No, back taxes can be due or payable prior to the petition for Redemption Deadline Waiver form being submitted. If you are entitled to an exemption after review, the amounts may be refunded or abated (A.R.S.§42-11153).

In 2023, Senate Bill 1230 updated the exemption process for nonprofit organizations. Nonprofits with a valid 501(c) status now qualify for a permanent exemption, meaning they no longer need to file an application every year. However, annual filing is still required if your organization is applying under:

• A.R.S. § 42-11132.01
• A.R.S. § 42-11132.02

These exemption types must be reviewed each year. Additionally, if there is any change in ownership or in how the property is used, the organization is required to notify the Assessor’s Office. This ensures the exemption remains accurate and compliant with state law.