Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-11121 (2026)

Exemption for property of charitable community service organizations

✓ current as of May 2026
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Property that is not used or held for profit and that is owned by a community service organization the mission of which is to serve a population that includes persons who are indigent or afflicted, as defined in section 42-11101, and that qualifies as a charitable organization and is recognized under section 501(c)(3) of the internal revenue code is exempt from taxation if the community service organization is primarily engaged in delivering services on that property consisting of fitness programs, camping programs, health and recreation services, youth programs, child care, senior citizen programs, individual and family counseling, employment and training programs, services for individuals with disabilities, meals, feeding programs or disaster relief.

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Volunteer Ctr. of So. Az. v. Staples, Ford, Pima Co., 147 P.3d 1052 (Ariz. Ct. App. 2006).
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Volunteer Ctr. of So. Az. v. Staples, Ford, Pima Co., 147 P.3d 1052 (Ariz. Ct. App. 2006). · cites it 5× “Section 42-11155 provides: The exemptions provided by article 3 of this chapter relating to charitable institutions do not apply to property owned by charitable institutions but primarily held or used by others whose use is not exempt from taxation by article 3 of this chapter…”
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