The 2026 Organizational Exemption Application (FOR-137) is the form the Maricopa County Assessor uses when an organization claims a property tax exemption under an Arizona Revised Statute. It is one of the Maricopa County property tax forms for organizations that own property, and the Assessor's forms library lists it for both new and renewal exemptions. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The application and its supporting forms are published by the Assessor at mcassessor.maricopa.gov.
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What is FOR-137?
The 2026 Organizational Exemption Application (FOR-137 V4) is the Maricopa County Assessor form on which an organization states the Arizona Revised Statute under which it claims a property tax exemption and identifies the property and the organization that owns it.
The first page collects the application date, parcel number and account number, the owner and organization names, the property address, the organization's mailing address, its representative and title, and a phone number and email. It also asks the organization to list all properties it owns in Arizona, with the parcel or account number and the statute for each if different from the one above. Four questions follow: the documents for a new application, whether part of the property is rented, leased, used or operated by another organization, whether the organization receives income from the property or support or subsidies from other sources, and whether the application is made on or after March 1.
The form ends with a declaration under penalty of perjury that the owner is not organized for profit and that no part of the net earnings benefits any private shareholder or individual. Page 2 lists the extra documents required for specific statutes and the ways to return the application.
The Assessor's forms library also lists a Spanish version, the 2026 Solicitud de Exemción Organizativa, along with the 2026 Exemption Deadline Waiver, the 2026 Tax Exemption Multiple Parcel Form and the 2026 Housing Affidavit.
Who needs to file FOR-137?
Organizations that own property in Maricopa County and claim an exemption under an Arizona Revised Statute in the A.R.S. § 42-111 series use this application. The form notes that the property must be in the name of the organization applying as of the lien date, January 1.
Conditions the form attaches to specific users:
- New applicants must provide a letter describing the specific use and occupancy of the property and an IRS 501-C determination letter.
- Organizations renting or leasing part of the property to, or having it used or operated by, another organization must provide a copy of the current lease agreement.
- Organizations with several parcels under the same owner should download the Tax Exemption Multiple Parcel Form from the Assessor's website and submit it together with this application.
- Organizations claiming under A.R.S. § 42-11133 must add a Housing Affidavit, and those claiming under § 42-11132, § 42-11132.01 or § 42-11132.02 must add a Leased Property Affidavit.
- Applicants applying on or after March 1 must add an Exemption Deadline Waiver.
The signer declares that the owner is not organized for profit. The form asks for an organization representative and title.
When to file FOR-137
The application deadline printed on the form is before March 1. An application made on or after March 1 can still be filed until September 1, but only with an Exemption Deadline Waiver, and you check the box on question 4 to show it is attached.
The ownership test is tied to January 1: the form states that the property must be in the name of the organization applying as of the lien date, January 1. The Assessor's forms library presents this application for filing a new or renewal organizational exemption, and the form carries the year 2026 in its title. The form sets no other filing windows and gives no processing time.
Documents you need
- Inventory list with property values: required for all accounts, with every application.
- Letter describing the specific use(s) and occupancy of the property: required for new applications.
- IRS 501-C determination letter: required for new applications.
- Copy of the current lease agreement: required when a portion of the property is rented, leased, used or operated by another organization (question 2).
- Housing Affidavit: required when the exemption is claimed under A.R.S. § 42-11133.
- Leased Property Affidavit: required when the exemption is claimed under A.R.S. § 42-11132, § 42-11132.01 or § 42-11132.02.
- Exemption Deadline Waiver: required when you apply on or after March 1 (question 4).
- Tax Exemption Multiple Parcel Form: for several parcels under the same owner, submitted together with this application.
How to fill out FOR-137
Enter the statute claimed
On the first line, complete "Our organization claims exemption under Arizona Revised Statute § 42-111" with the statute number for your exemption. The statute you choose decides which extra affidavit you attach.
Enter date, parcel and account numbers
Write the Application Date, the Parcel # and the Account #. The note beside them reminds you to attach an inventory list with property values.
Enter owner, property and organization
Complete Owner Name, Property Address and Organization Name. The property must be in the organization's name as of the lien date, January 1.
Add mailing address and representative
Enter the Organization Mailing Address, the Organization Representative & Title, a Telephone number and an Email.
List all Arizona properties
In the table, list all properties owned in AZ by parcel or account number, with the Arizona Revised Statute for each if different from the one above. For several parcels under one owner, also submit the Tax Exemption Multiple Parcel Form.
Answer question 1 for new applications
If this is a new application, check the items you attach: the letter describing specific use(s) and occupancy of the property, and the IRS 501-C determination letter.
Answer question 2 about other users
Check Yes or No for whether any portion of the property is rented, leased, used or operated by another organization. If Yes, attach a copy of the current lease agreement.
Answer question 3 about income
Check Yes or No for whether the organization receives income from the property, or support or subsidies from other sources. If Yes, describe it on the line provided.
Answer question 4 about the deadline
Check the box if you are applying on or after March 1, and submit an Exemption Deadline Waiver with the application.
Gather the statute-specific documents
Attach a Housing Affidavit for A.R.S. § 42-11133, or a Leased Property Affidavit for § 42-11132, § 42-11132.01 or § 42-11132.02. Attach the inventory list with property values for all accounts.
Review, sign and download the PDF
Sign and date the declaration under penalty of perjury, then check that every question is answered. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit FOR-137
The Maricopa County Assessor accepts the completed application with its supporting documents online, by email, by mail or in person.
- File online: use the Assessor's website at mcassessor.maricopa.gov.
- Email: [email protected]
- Mail or drop off in person: Attn: OE, Maricopa County Assessor, 301 W Jefferson St, Phoenix, AZ 85003.
Send the application with every attachment that applies to you: the inventory list with property values, the new-application documents, a lease agreement, a Housing Affidavit or Leased Property Affidavit, an Exemption Deadline Waiver or the Tax Exemption Multiple Parcel Form. Submit the application before March 1, or by September 1 with the waiver. The form names no fee and no other channel. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing on or after March 1 without an Exemption Deadline Waiver; the form allows September 1 only with the waiver.
- Leaving out the inventory list with property values; the form requires it for all accounts.
- Omitting the IRS 501-C determination letter or the use-and-occupancy letter on a new application.
- Skipping the Housing Affidavit for a claim under A.R.S. § 42-11133, or the Leased Property Affidavit for a claim under § 42-11132, § 42-11132.01 or § 42-11132.02.
- Answering Yes to question 2 on a rented or leased portion without attaching the current lease agreement.
- Applying when the property is not in the organization's name as of the lien date, January 1.
- Submitting several parcels under one owner without the Tax Exemption Multiple Parcel Form.
- Leaving the statute line after A.R.S. § 42-111 blank, or leaving questions unanswered; the form says to answer all questions and attach all supporting documentation.
Frequently asked questions
What is the Organizational Exemption Application (FOR-137)?
It is the Maricopa County Assessor's form for an organization to claim a property tax exemption under an Arizona Revised Statute. It identifies the property and organization, states the statute, and lists the supporting documents. The Assessor's library lists it for new or renewal exemptions.
When is the Maricopa County organizational exemption application due?
The form says the deadline is before March 1, or September 1 with an Exemption Deadline Waiver. If you apply on or after March 1, check the box on question 4 and submit the waiver with the application.
What documents do I attach to the organizational exemption application?
All accounts need an inventory list with property values. New applications also need a use-and-occupancy letter and an IRS 501-C determination letter. A lease copy, Housing Affidavit, Leased Property Affidavit or deadline waiver is added only when the form's conditions apply.
Where do I send the Maricopa County organizational exemption application?
File online at mcassessor.maricopa.gov, email [email protected], or mail or drop it off at Attn: OE, Maricopa County Assessor, 301 W Jefferson St, Phoenix, AZ 85003. Include all supporting documents with the application.
Do I need a Housing Affidavit or a Leased Property Affidavit?
It depends on the statute you claim. A Housing Affidavit is needed for A.R.S. § 42-11133. A Leased Property Affidavit is needed for § 42-11132, § 42-11132.01 or § 42-11132.02. Both can be downloaded from the Assessor's website.
What if I have several parcels under the same owner?
Download the Tax Exemption Multiple Parcel Form from the Assessor's website and submit it together with this application so both are reviewed together. The first page also has a table to list all properties you own in Arizona.
Is there a Spanish version of the organizational exemption application?
Yes. The Maricopa County Assessor's forms library lists a 2026 Solicitud de Exemción Organizativa (Español) next to the English application. The Assessor also lists a Spanish version of the Exemption Deadline Waiver.
Can I fill out the organizational exemption application online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the Maricopa County Assessor; you submit it through the Assessor's channels.
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