reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-11129 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11129 - Exemption for property of fraternal societies

42-11129.  Exemption for property of fraternal societies Property that is owned by a fraternal society or organization that is recognized under section 501(c)(8) of the internal revenue code,  if the net earnings of the fraternal society or organization are devoted exclusively to religious,  charitable,  scientific,  literary,  educational or fraternal purposes,  or section 501(c)(10) of the internal revenue code is exempt from taxation if the property is used predominantly for educational,  charitable or religious purposes and for the purposes authorized under section 501(c)(8) or 501(c)(10) of the internal revenue code and no portion of the property is used for the sale of food or beverage to the general public or the consumption of alcoholic beverages by nonmembers of the fraternal society or organization or is used or held for profit.
AZ Rev Stat § 42-11130 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11130 - Exemption for public library organizations

42-11130.  Exemption for public library organizations Property that is not used or held for profit,  that is owned by an organization the mission of which is to provide supplemental financial support to public libraries 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 property is used predominantly for those purposes.
AZ Rev Stat § 42-11132 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11132 - Property leased to educational institutions

42-11132.  Property leased to educational institutions A. Property,  buildings and fixtures that are leased to a nonprofit charter school or a residential treatment and education facility and that are used for educational instruction in any grade or program through grade twelve shall be classified as class nine property pursuant to section 42-12009. If only part of a parcel of real property or improvements to real property is leased for operation of a charter school or a residential treatment and education facility,  only the portion so leased qualifies as class nine property.  B. Property,  buildings and fixtures that are owned by an educational,  a religious or a charitable organization,  institution or association and leased to a nonprofit educational organization,  institution or association are exempt from taxation if the property is used for educational instruction in any grade or program through grade twelve. C. If the educational,  religious or charitable organization,  institution or association that owns the property files with the assessor evidence of the organization's,  institution's or association's tax exempt status under section 501(c)(3) of the internal revenue code and an affidavit by the educational organization,  institution or association that it uses the property for educational instruction as described in subsection B of this section,  the property qualifies for the tax exemption under this section and is exempt from the requirement of filing subsequent affidavits under section 42-11152 until all or part of the property is conveyed to a new owner or is no longer used for educational purposes. At that time the educational,  religious or charitable organization,  institution or association must notify the assessor of the change in writing.
AZ Rev Stat § 42-11132.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11132.01 - Property leased to a church, religious assembly or religious institution

42-11132.01.  Property leased to a church,  religious assembly or religious institution A. Property,  buildings and fixtures that are leased to a nonprofit church,  religious assembly or religious institution and that are primarily used for religious worship shall be classified as class nine property pursuant to section 42-12009. If only part of the parcel or improvements is leased to a nonprofit church,  religious assembly or religious institution and primarily used or held for religious worship,  only the portion so leased qualifies as class nine property. To qualify under this subsection,  the church,  religious assembly or institution must annually file with the assessor an affidavit that it: 1. Continues to use or hold the property primarily for religious worship. 2. Is the sole economic beneficiary of the classification of the property as class nine pursuant to section 42-12009,  subsection A,  paragraph 5. B. Property,  buildings and fixtures that are owned by an educational,  religious or charitable organization,  institution or association,  that are leased to a nonprofit church,  religious assembly or religious institution and that are primarily used for religious worship are exempt from taxation. C. If the educational,  religious or charitable organization,  institution or association that owns the property files with the assessor evidence of the organization's tax exempt status under section 501(c)(3) of the internal revenue code and an affidavit by the nonprofit church,  religious assembly or religious institution that it uses or holds the property primarily for religious worship as described in subsection B of this section,  the property qualifies for the tax exemption under this section and is exempt from the requirement of filing subsequent affidavits under section 42-11152 until all or part of the property is conveyed to a new owner or is no longer primarily used or held by the church,  assembly or institution. At that time the educational,  religious or charitable organization,  institution or association must notify the assessor of the change in writing.
AZ Rev Stat § 42-11133 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11133 - Exemption for affordable housing projects; definition

42-11133.  Exemption for affordable housing projects;  definition A. Property that is used exclusively for affordable rental housing pursuant to section 42 of the internal revenue code or another recorded restrictive covenant imposed by financing for affordable housing and related facilities are exempt from taxation if: 1. The property is owned and operated by,  or is a wholly owned subsidiary of,  a corporation that is qualified pursuant to section 501(c)(3) or 501(c)(4) of the internal revenue code or a limited partnership or limited liability company in which the general partner or the managing member,  as applicable,  is an eligible nonprofit corporation or a single purpose entity that is wholly owned by one or more eligible nonprofit corporations. 2. Either of the following applies: (a) The acquisition,  rehabilitation,  development or operation of the property,  or any combination of these factors,  is financed with tax exempt mortgage revenue bonds or general obligation bonds or is financed by local,  state or federal loans or grants and the amount of rent paid by or on behalf of the occupants does not exceed the amount of rent that is prescribed by deed restrictions or by regulatory agreements pursuant to the property's financing or financial assistance terms. (b) The owner of the property is eligible for and receives tax credits for low-income or moderate-income residential housing established under section 42 of the internal revenue code and the amount of rent paid by or on behalf of the occupants does not exceed the amount that is prescribed by deed restrictions or by regulatory agreements pursuant to the property's financing or financial assistance terms. 3. The property does not exceed two hundred units. B. To qualify under this section,  the owner of the property must: 1. For any claim that is filed in any fiscal year,  certify and ensure,  subject to paragraph 2 of this subsection,  that there is an enforceable and verifiable agreement with a public agency,  a recorded deed restriction or any other legal document that restricts the use of the property and requires that the rents do not exceed the terms that are prescribed by the financing or financial assistance terms.  2. Certify that the monies that would have been necessary to pay the property taxes are used to maintain the affordability of or otherwise reduce the rents of the units that are occupied by eligible low income households. C. For the purposes of this section,  " eligible nonprofit corporation"  means a corporation that is qualified pursuant to section 501(c)(3) or 501(c)(4) of the internal revenue code and for which one of its exempt purposes includes providing affordable housing.
AZ Rev Stat § 42-11151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11151 - Procedure, affidavits and forms

42-11151.  Procedure,  affidavits and forms The department shall prescribe the procedure,  affidavits and forms that are required to effectuate the property tax exemptions prescribed by article IX,  Constitution of Arizona,  and article 3 of this chapter.
AZ Rev Stat § 42-11152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11152 - Affidavit; false statements

42-11152.  Affidavit;  false statements A. Except as provided in sections 42-11104,  42-11109,  42-11110,  42-11111 and 42-11131 and except for property described in sections 42-11125,  42-11127,  42-11132 and 42-11132.01,  a person who claims exemption from taxation under article IX,  section 2,  2.1 or 2.2,  Constitution of Arizona,  shall: 1. When initially claiming the exemption,  appear before the county assessor to make an affidavit as to the person's eligibility. If a personal appearance before the county assessor would create a severe hardship,  the county assessor may arrange a mutually satisfactory meeting place to make an affidavit as to the person's eligibility. 2. When claiming the exemption in subsequent years,  appear before the county assessor or a notary public to make an affidavit as to the person's eligibility. 3. Fully answer all questions on the eligibility form or otherwise required by the assessor for that purpose. B. At the assessor's discretion,  the assessor may require additional proof of the facts stated by the person before allowing an exemption. C. A person who is in the United States military service and who is absent from this state or who is confined in a veterans' hospital or another licensed hospital may make the required affidavit in the presence of any officer who is authorized to administer oaths on a form obtained from the county assessor. D. A false statement that is made or sworn to in the affidavit is perjury.
AZ Rev Stat § 42-11153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11153 - Deadline for filing affidavit

42-11153.  Deadline for filing affidavit A. Except as provided in section 42-11104,  subsection E,  section 42-11109,  subsection B,  section 42-11110,  subsection B,  section 42-11111,  subsection H,  section 42-11131,  subsection C and section 42-11132,  subsection C and section 42-11132.01,  subsection C,  a failure by a taxpayer who is entitled to an exemption to make an affidavit or furnish evidence required by this article between the first Monday in January and March 1 of each year constitutes a waiver of the exemption. B. If a widow or widower or person with a disability whose property is exempt from tax under section 42-11111,  or an organization that is exempt from federal income tax under section 501(c) of the internal revenue code and is exempt from property tax under article 3 of this chapter,  submits a petition after the deadlines prescribed by subsection A of this section,  the person or organization may have the waiver redeemed by the county board of supervisors at any regular meeting,  except that no taxes that were due and payable before the petition was submitted may be refunded or abated.
AZ Rev Stat § 42-11154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11154 - Establishing nonprofit status

42-11154.  Establishing nonprofit status For the purposes of article 3 of this chapter: 1. Nonprofit organization status may be established by a letter of determination issued in the organization's name by the United States internal revenue service recognizing the organization's tax-exempt status under section 501 of the internal revenue code,  except that: (a) A church,  synagogue,  temple,  mosque or similar organization is not required to provide a letter of determination to establish its status as a tax-exempt organization. (b) If the nonprofit organization is included in a group exemption letter by the internal revenue service,  the group exemption letter satisfies the requirement under this paragraph provided the central organization that received the group exemption from the internal revenue service provides a letter certifying that the nonprofit organization is included in the group exemption. (c) An organization that meets the requirements of section 501(c)(3) of the internal revenue code but that is exempt from the notification requirements pursuant to section 508(c) of the internal revenue code shall not be required to provide a letter of determination from the internal revenue service. 2. The requirement that property is not used or held for profit may be met by a letter of determination described in paragraph 1 of this section and issued in the name of the organization holding title to the property and for each organization using the property.
AZ Rev Stat § 42-11155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11155 - Property owned by charitable institutions but used for other purposes

42-11155.  Property owned by charitable institutions but used for other purposes 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 or by the Constitution of Arizona.
AZ Rev Stat § 42-12001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12001 - Class one property

42-12001.  Class one property For purposes of taxation,  class one is established consisting of the following subclasses: 1. Producing mines and mining claims,  personal property used on mines and mining claims,  improvements to mines and mining claims and mills and smelters operated in conjunction with mines and mining claims that are valued at full cash value pursuant to section 42-14053. 2. Standing timber that is valued at full cash value. 3. Real and personal property of gas distribution companies,  electric transmission companies,  electric distribution companies,  combination gas and electric transmission and distribution companies,  and companies engaged in the generation of electricity that are valued at full cash value pursuant to section 42-14151. 4. Real and personal property of airport fuel delivery companies that are valued pursuant to section 42-14503. 5. Real and personal property that is used by producing oil,  gas and geothermal resource interests that are valued at full cash value pursuant to section 42-14102. 6. Real and personal property of water,  sewer and wastewater utility companies that are valued at full cash value pursuant to section 42-14151. 7. Real and personal property of pipeline companies that are valued at full cash value pursuant to section 42-14201. 8. Real and personal property of shopping centers that are valued at full cash value or pursuant to chapter 13,  article 5 of this title,  as applicable,  other than property that is included in class nine. 9. Real and personal property of golf courses that are valued at full cash value or pursuant to chapter 13,  article 4 of this title. 10. All property,  both real and personal,  of manufacturers,  assemblers or fabricators,  other than property that is specifically included in another class described in this article,  that is valued under this title. 11. Real and personal property that is used in communications transmission facilities and that provides public telephone or telecommunications exchange or interexchange access for compensation to effect two-way communication to,  from,  through or within this state. 12. Real property and improvements that are devoted to any other commercial or industrial use,  other than property that is specifically included in another class described in this article,  and that are valued at full cash value. 13. Personal property that is devoted to any other commercial or industrial use,  other than property that is specifically included in another class described in this article,  and that is valued at full cash value.  14. Real and personal property of electric cooperatives that are valued at full cash value pursuant to section 42-14159.
AZ Rev Stat § 42-12003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12003 - Class three property; definition

42-12003.  Class three property;  definition A. For purposes of taxation,  class three is established consisting of: 1. Real and personal property and improvements to the property that are used as the owner's primary residence,  that are not otherwise included in class one,  two,  four,  six,  seven or eight and that are valued at full cash value.  2. Real and personal property that is occupied by a relative of the owner,  as provided by section 42-12053,  and used as the relative's primary residence,  that is not otherwise included in class one,  two,  four,  six,  seven or eight and that is valued at full cash value. 3. Real and personal property that is owned and occupied as the primary residence of the owner who also uses the property for lease or rent to lodgers. B. For the purposes of this section,  a homesite that is included in class three may include: 1. Up to ten acres on a single parcel of real property on which the residential improvement is located. 2. More than ten,  but not more than forty,  acres on a single parcel of real property on which the residential improvement is located if it is zoned exclusively for residential purposes or contains legal restrictions or physical conditions that prevent the division of the parcel.  C. For the purposes of this section,  " physical conditions"  means topography,  mountains,  washes,  rivers,  roads or any other configuration that limits the residential usable land area.
AZ Rev Stat § 42-12005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12005 - Class five property

42-12005.  Class five property For purposes of taxation,  class five is established consisting of: 1. Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14,  article 8 of this title. 2. Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14,  article 7 of this title. 3. Flight property that is valued at full cash value under chapter 14,  article 6 of this title.
AZ Rev Stat § 42-12007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12007 - Class seven property

42-12007.  Class seven property For purposes of taxation,  class seven is established consisting of real and personal property and improvements that meet the criteria for property included in class one,  paragraphs 12 and 13 and also the criteria for commercial historic property as defined in section 42-12101.
AZ Rev Stat § 42-12008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12008 - Class eight property

42-12008.  Class eight property For purposes of taxation,  class eight is established consisting of real and personal property and improvements that meet the criteria for property included in class four and also the criteria for commercial historic property as defined in section 42-12101.
AZ Rev Stat § 42-12010 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12010 - Purpose of classification of property

42-12010.  Purpose of classification of property A. The classes of property are established by this article for the common treatment of the property in each class for purposes of the assignment of a common assessment percentage under chapter 15,  article 1 of this title and other purposes prescribed by statute,  but the statutory classes under this article are not considered to constitute classes of property for purposes of article IX,  section 1,  Constitution of Arizona. B. The valuation of properties in individual subclasses established by this article shall be determined in the distinct manner prescribed by law for each subclass in compliance with article IX,  section 1,  Constitution of Arizona.
AZ Rev Stat § 42-12051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12051 - Treatment of partially completed or vacant improvements; notification; exception

42-12051.  Treatment of partially completed or vacant improvements;  notification;  exception A. For the purposes of classifying property under article 1 of this chapter,  partially completed or vacant improvements on the land including improved common area tracts shall be classified according to their intended use as demonstrated by objective evidence. B. For property that is not valued by the department,  an improvement on the land is considered to be partially completed when the foundation of the structure or structures to be located on the property is in place. C. The only portion affected by the reclassification is the improvement on the land and that portion of the land that is necessary to support the use of the structure or structures,  except that common area tracts in residential developments associated with partially completed improvements shall receive the same classification as the partially completed improvements. D. Property that is not valued by the department,  that does not have a structure or structures and that is actively used for commercial purposes shall be classified as prescribed by article 1 of this chapter. E. The department shall prescribe a form to be completed by the owner to notify the assessor that the requirements of this section have been completed. The form shall state the requirements for classification and shall provide the owner with information concerning the reclassification of property. Filing the notice is mandatory,  but failing to notify the assessor does not prevent the reclassification of property if the requirements are completed. F. This section does not apply to property that is classified as agricultural pursuant to article 4 of this chapter.
AZ Rev Stat § 42-12053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-12053 - Criteria for distinguishing primary residential property, secondary residential property and rental property

42-12053.  Criteria for distinguishing primary residential property,  secondary residential property and rental property A. For the purpose of classifying residential property under sections 42-12003,  42-12004 and 42-12052,  a parcel is not considered a secondary property or rental property if the property is occupied by a member of the owner's family,  who must be: 1. The owner's natural or adopted child or a descendant of the owner's child. 2. The owner's parent or an ancestor of the owner's parent. 3. The owner's stepchild or stepparent. 4. The owner's child-in-law or parent-in-law. 5. The owner's natural or adopted sibling. B. For the purpose of classifying owner-occupied residential property under sections 42-12003,  42-12004 and 42-12052,  the department shall adopt standard criteria for use in determining whether the property is considered to be the owner's or relative's primary residence,  including: 1. The period of occupancy each year. 2. The owner's registered voting precinct. 3. The owner's driver license address. 4. The registration address of the owner's motor vehicles. 5. Other appropriate indicators of primary residency.