Arizona Laws 42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements
A. Except for property described in sections 42-11125 and 42-11127, a person who claims exemption from taxation under article IX, section 2, Constitution of Arizona, shall:
Terms Used In Arizona Laws 42-11152
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Property: includes both real and personal property. See Arizona Laws 1-215
- Writing: includes printing. See Arizona Laws 1-215
1. When initially claiming the exemption, file an affidavit with the county assessor, signed under penalty of perjury, as to the person’s eligibility.
2. Fully answer all questions on the eligibility form or otherwise required by the assessor for that purpose.
3. Notify the county assessor in writing if all or part of the property is conveyed to a new owner, the property is no longer used for the purpose that qualifies the property for the exemption or there is any event that otherwise disqualifies the person or property from the exemption.
B. At the assessor’s discretion, the assessor may require additional proof of the facts stated by the person before allowing an exemption.
C. The county assessor may accept affidavits required by this section electronically. If the county assessor accepts electronic affidavits, the county assessor shall provide an electronic acknowledgment of receipt to the person who submitted the affidavit.
D. A false statement that is made in the affidavit is perjury.