A. Hospitals for the relief of the indigent or afflicted, appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit.
B. Property that is used to operate a health care institution that provides medical, nursing or health related services for persons with disabilities or who are sixty-two years of age or older is exempt from taxation if the property is not used or held for profit.
C. Qualifying community health centers as defined in section 36-2907.06 and appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit.
D. Property that is owned by a health care provider recognized under section 501(c)(3) of the internal revenue code and organized as a nonprofit corporation is exempt from taxation if the property is used to provide health care services and the property is not used or held for profit. An exemption under this subsection includes all buildings, appurtenant land, fixtures, equipment and other reasonably required property, including property used for the administration of services. For the purposes of this subsection, "health care provider" means a health care institution as defined in title 36 or an entity that provides health care services directly to patients through health care providers who are licensed pursuant to title 32.
Notes of Decisions
Univ. Physicians, Inc. v. Pima Cnty., 75 P.3d 153 (Ariz. Ct. App. 2003).
· cites it 10× “§ 42-271(A) and compiled them in a separate statute — A.R.S. § 42-11105. 2 In addition to providing an exemption to nonprofit hospitals, section 42-11105 also provides a tax exemption for nonprofit health care institutions.”
Univ. Med. Ctr. Corp. v. Dep't of Revenue, 36 P.3d 1217 (Ariz. Ct. App. 2001).
· cites it 4× “Code § 3066(3) (1928) (current version at A.R.S. § 42-11105(A) (1999)). 2 The asses *452 sor is thus mistaken to the extent he argues that Article 9, Section 2(2) of the Arizona Constitution withholds from the legislature any authority to exempt property without conditioning the…”
Tucson Botanical Gardens, Inc. v. Pima Cnty., 189 P.3d 1096 (Ariz. Ct. App. 2008).
· cites it 2× “As discussed below, as long as the taxpayer’s principal or primary use of its property is for the designated exempt purpose, the taxpayer is entitled to the exemption notwithstanding its occasional or incidental use of its property for other purposes. ¶ 11 Section 42-11116 is…”
Agua Caliete v. ador/yuma (Ariz. Ct. App. 2024).
· cites it 2× “9, § 18(7) (a property’s value cannot increase if the owner is an individual aged 65 or older whose total income does not exceed 400% of the supplemental security income benefit rate that the Social Security Act’s section 1611(b)(1) establishes); A.R.S. § 42-11105(D) (non-profit…”
— Ariz. Rev. Stat. § 42-11105(A) — 1 case
Univ. Med. Ctr. Corp. v. Dep't of Revenue, 36 P.3d 1217 (Ariz. Ct. App. 2001).
“Code § 3066(3) (1928) (current version at A.R.S. § 42-11105(A) (1999)). 2 The asses *452 sor is thus mistaken to the extent he argues that Article 9, Section 2(2) of the Arizona Constitution withholds from the legislature any authority to exempt property without conditioning the…”
— Ariz. Rev. Stat. § 42-11105(B) — 1 case
Univ. Physicians, Inc. v. Pima Cnty., 75 P.3d 153 (Ariz. Ct. App. 2003).
“§ 42-271(A) and compiled them in a separate statute — A.R.S. § 42-11105. 2 In addition to providing an exemption to nonprofit hospitals, section 42-11105 also provides a tax exemption for nonprofit health care institutions.”
— Ariz. Rev. Stat. § 42-11105(D) — 1 case
Agua Caliete v. ador/yuma (Ariz. Ct. App. 2024).
“9, § 18(7) (a property’s value cannot increase if the owner is an individual aged 65 or older whose total income does not exceed 400% of the supplemental security income benefit rate that the Social Security Act’s section 1611(b)(1) establishes); A.R.S. § 42-11105(D) (non-profit…”
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