The 2026 Housing Affidavit is the Maricopa County Assessor's Organizational Exemptions Housing Affidavit (FOR-139 V3), the sworn statement that supports an exemption for affordable rental housing under A.R.S. § 42-11133. It is one of the Maricopa County property tax forms that an organization attaches to its Organizational Exemption Application. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor at mcassessor.maricopa.gov.
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What is FOR-139?
The 2026 Housing Affidavit, printed on the form as the Organizational Exemptions Housing Affidavit (FOR-139 V3), is the Maricopa County Assessor's affidavit on which an organization certifies that its rental property qualifies for the affordable housing exemption under A.R.S. § 42-11133.
The affidavit has three parts. At the top you enter the organization's IRS-issued Employer Identification Number (EIN) and its name. Below that, the applicant initials each statement that is true: the ownership statement (a qualifying nonprofit owner or a wholly owned subsidiary), the financing and rent-limit statement, and, for owners qualifying under A.R.S. § 42-11133 (B), the statement about an enforceable and verifiable agreement and the use of the tax money to keep rents affordable. The applicant then prints a name, signs and dates the form under penalty of perjury.
It is not a stand-alone application. The form states that an organizational exemption application must accompany it, and that the Assessor may require additional proof of the facts stated, under A.R.S. § 42-11152. The Assessor's organizational exemptions page lists the other forms in this family, including the 2026 Organizational Exemption Application (with a Spanish version), the 2026 Exemption Deadline Waiver, the 2026 Tax Exemption Multiple Parcel Form and the Organizational Information Form. It also lists a DocuSign Version of the 2026 Housing Affidavit.
Who needs to file FOR-139?
Organizations that own affordable rental housing in Maricopa County and are applying for an organizational exemption under A.R.S. § 42-11133 complete this affidavit and send it with their exemption application. The form describes who may certify:
- A corporation qualified under section 501(c)(3) or 501(c)(4) of the Internal Revenue Code that owns and operates the property, or a wholly owned subsidiary of one.
- A limited partnership or limited liability company whose general partner or managing member is an eligible nonprofit corporation, or a single purpose entity wholly owned by one or more eligible nonprofit corporations.
- Owners whose property is financed with tax-exempt mortgage revenue bonds, general obligation bonds, or local, state or federal loans or grants, with occupant rents within the limits set by deed restrictions or regulatory agreements.
- Owners that are eligible for and receive Section 42 tax credits for low-income or moderate-income residential housing, with rents within the same kind of limits.
The third statement applies only if you qualify under A.R.S. § 42-11133 (B), and it is made by the owner or the owner's statutory agent. The form states that the owner is not organized for profit and that no part of its net earnings benefits a private shareholder or individual.
When to file FOR-139
File the affidavit at the same time as the Organizational Exemption Application, because the form says that application must accompany it. No separate due date is printed on the affidavit. The Assessor's forms library groups it under organizational exemptions, which it describes as new or renewal filings, and it lists a 2026 Exemption Deadline Waiver form among them. For any deadline question, check the Assessor's organizational exemptions page at https://mcassessor.maricopa.gov/forms/org_exemptions/ or contact the office. The form warns that leaving it incomplete may delay or deny the exemption.
Documents you need
- The Organizational Exemption Application: the form states it must accompany this affidavit.
- A letter describing the specific use or uses of the property: required of all applicants.
- All enforceable and verifiable agreements with a public agency, deed restriction, or any other legal document describing the use and the financing or financial assistance terms of the affordable rental housing property: required of all applicants.
- Additional proof of the facts stated in the affidavit, only if the Assessor requires it under A.R.S. § 42-11152.
How to fill out FOR-139
Enter the organization's EIN
At the top, write the IRS Issued EIN (Employer Identification Number) of the organization that owns the property.
Enter the organization name
On the Organization Name line, write the name of the owner applying for the exemption.
Gather the required attachments
Prepare the Organizational Exemption Application, the letter describing the specific uses of the property, and the agreements or deed restrictions describing use and financing terms.
Initial the ownership statement
Initial the first statement only if the property is owned and operated by, or is a wholly owned subsidiary of, a qualifying 501(c)(3) or 501(c)(4) corporation, or a limited partnership or LLC with an eligible nonprofit general partner or managing member.
Initial the financing and rent statement
Initial the second statement if the property is financed as described (bonds, loans or grants) or the owner receives Section 42 tax credits, and occupant rents stay within the limits of the deed restrictions or regulatory agreements.
Initial the A.R.S. § 42-11133 (B) statement
Initial the third statement only if you qualify under A.R.S. § 42-11133 (B). It is made by the owner or the owner's statutory agent and covers the enforceable agreement and the use of the tax money to keep rents affordable.
Print your name, sign and date
Under the penalty-of-perjury declaration, enter your Print Name, Applicant's Signature and Date. Answer every question first, since an incomplete form may be delayed or denied.
Review and download the completed PDF
Check the EIN, the organization name and each initialed statement against your documents. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit FOR-139
The affidavit prints no address, portal or appointment rule of its own. It must accompany the organizational exemption application, so it goes wherever that application is filed. Prepare one package with:
- The completed and signed affidavit.
- The Organizational Exemption Application.
- The letter describing the specific uses of the property.
- The agreements, deed restrictions or other legal documents on use and financing terms.
The Maricopa County Assessor publishes the forms, including a DocuSign Version of the 2026 Housing Affidavit, at https://mcassessor.maricopa.gov/forms/org_exemptions/. Check that page, or contact the Assessor's office, for the filing channel that applies to the application. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Sending the affidavit without the Organizational Exemption Application, which the form says must accompany it.
- Leaving out the letter describing the specific uses of the property or the agreements and deed restrictions, which all applicants must submit.
- Skipping the initials next to a statement that applies to you; the form is a certification made by initialing each true statement.
- Initialing the rent statement when occupant rents exceed the amount set by the deed restrictions or regulatory agreements tied to the property's financing.
- Leaving questions blank: the form says you must answer all questions and attach all supporting documents for the Assessor to consider the application.
- Omitting the printed name, signature or date, even though the form is signed under penalty of perjury.
- Entering the organization's name without the IRS-issued EIN, or the EIN of someone other than the owner.
- Assuming the Assessor will not ask for more evidence; it may require additional proof under A.R.S. § 42-11152.
Frequently asked questions
What is the 2026 Housing Affidavit from the Maricopa County Assessor?
It is the Organizational Exemptions Housing Affidavit (FOR-139 V3), on which an organization certifies that its rental property qualifies for the affordable housing exemption under A.R.S. § 42-11133. It is signed under penalty of perjury and accompanies the exemption application.
Is the Housing Affidavit one of the Maricopa County property tax forms I file alone?
No. It is part of an organizational exemption filing for Maricopa County property tax. The form states that an organizational exemption application must accompany it, so it is never filed on its own.
What do I have to attach to the Housing Affidavit?
All applicants must submit a letter describing the specific uses of the property and all enforceable and verifiable agreements, deed restrictions or other legal documents that describe the use and financing terms. The Organizational Exemption Application must also accompany it.
Who can sign the Housing Affidavit?
The applicant prints a name, signs and dates the form. The third statement, for owners qualifying under A.R.S. § 42-11133 (B), is made by the owner or the owner's statutory agent. The form is signed under penalty of perjury.
What happens if I leave part of the Housing Affidavit blank?
The form says that failing to complete it in its entirety may delay or deny the exemption, and that you must answer all questions and attach all supporting documents for the Assessor to consider your application.
Can the Assessor ask for more proof than the affidavit?
Yes. The form states that the Assessor may require additional proof of the facts you state, under A.R.S. § 42-11152. Keep your financing and rent-restriction documents ready.
Can I fill out the Housing Affidavit online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is independent of the Maricopa County Assessor and does not file the affidavit; you submit it through the Assessor's channels.
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