Ariz. Rev. Stat. § 42-11152

Current through L. 2024, ch. 259
Section 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:
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.

A.R.S. § 42-11152

Amended by L. 2022, ch. 341,s. 4, eff. upon amendment of the Constitution of Arizona by popular vote at the next general election to consolidate and reorganize provisions relating to property tax exemptions.
Amended by L. 2022, ch. 261,s. 2, eff. 9/23/2022.
Amended by L. 2022, ch. 228,s. 2, eff. 9/23/2022.
Amended by L. 2015, ch. 49,s. 2, eff. 7/2/2015.