Arizona Revised Statutes

Ariz. Rev. Stat. § 42-11116 (2026)

Exemption for property of arts and science organizations

✓ current as of May 2026

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Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and not used or held for profit.

Notes of Decisions

Cited in 1 case, 2008–2008 · leading case: Tucson Botanical Gardens, Inc. v. Pima Cnty., 189 P.3d 1096 (Ariz. Ct. App. 2008).

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Tucson Botanical Gardens, Inc. v. Pima Cnty., 189 P.3d 1096 (Ariz. Ct. App. 2008). · cites it 18× “For the 2005 tax year, however, the County advised TBG it would only receive a partial exemption because the County had determined the gift shop and meeting areas were not exempt from taxation under A.R.S. § 42-11116. That statute reads as follows: Property of musical, dramatic,…”

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