Frequently Asked Questions

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Org exemptions

Legal Class 9 is not an exemption. It is a reduction in the assessment ratio to 1% for leased churches or charters 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.
Between the first Monday in January and March 1st of the current tax year.
Filing after March 1st is considered a waiver of exemption (A.R.S. §42-11153). The Redemption of Waiver window is between March 2nd and September 30th of the current tax year. All organizations may file an Organizational Exemption Application with a Redemption of Waiver Form if the property was owned and operated by the non- profit between January 1st and March 1st of the current tax year.
You may receive a tax bill if we do not receive an application, waiver or any additional evidence requested by the Assessor before June 30th 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 30th of the current tax year.
Please make sure to complete your new or renewal application in its entirety and attach all supporting documentation.