The Affidavit Owners Lease for Non-Qualifying Tenant (Form FOR-140 V2) is a sworn statement published by the Maricopa County Assessor, in which a property owner reports the lease of its property to a tenant. It is one of the Maricopa County property tax forms listed under the Assessor's organizational exemptions. On this page you can fill out the 2026 form online on FillingPDF and download or print the completed PDF; the original is published by the Maricopa County Assessor.
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What is FOR-140 V2?
The Affidavit Owners Lease for Non-Qualifying Tenant (Form FOR-140 V2, printed as "2026 Affidavit Owners Lease to Non-Qualifying Tenant") is the Maricopa County Assessor's sworn statement in which a property owner describes a lease of its property to a tenant.
The form collects the parcel and account numbers, the owner's name, mailing address and phone number, the tenant's name and mailing address, and the address of the property. It also asks for the gross leasable building space, the amount of that space currently leased to the tenant, the date of the lease agreement and the lease term's begin and end dates.
The form quotes A.R.S. § 42-11155, "Property owned by charitable institutions but used for other purposes." Under that text, the exemptions in Article 3 of Chapter 11 for charitable institutions do not apply to property owned by a charitable institution but primarily held or used by others whose use is not exempt from taxation under Article 3 of Chapter 11 or the Constitution of Arizona.
The owner certifies the information under penalty of perjury. The Assessor lists the form among its organizational exemptions forms, next to the Organizational Exemption Application, the Housing Affidavit, the Leased Religious Affidavit (DOR 82132) and the Affidavit of Property Owner's Lease to (DOR 82009-R). This form is the lease affidavit for a non-qualifying tenant; it is not the exemption application itself.
Who needs to file FOR-140 V2?
The main group is property owners who lease property to a tenant and must report that lease to the Maricopa County Assessor on this affidavit. The form is built around the situation described in A.R.S. § 42-11155: property owned by a charitable institution but primarily held or used by others whose use is not exempt from taxation.
- Owners. The form asks for the property owner's name, mailing address and phone number. Its signature block has two lines for names and signatures, so more than one owner can sign.
- Owners who change a lease. The form states that a new affidavit must be filed with the County Assessor whenever the terms of the lease involving the property change.
The form does not describe who may sign for an owner or act as a representative, so it makes no statement about agents or attorneys. Questions about whether your property or tenant falls under A.R.S. § 42-11155 go to the Maricopa County Assessor.
When to file FOR-140 V2
File a new affidavit whenever the terms of the lease involving the property change. The form states this rule in so many words. It prints no separate calendar deadline of its own.
The form is dated 2026 and asks for the date you complete it, the date of the lease agreement and the lease term's begin and end dates, so have the current lease in front of you before you start. The form also warns that failing to complete it in its entirety may result in a delay or denial of exemption. For exemption deadlines that apply to your organization, check the Assessor's organizational exemptions page at https://mcassessor.maricopa.gov/forms/org_exemptions/.
How to fill out FOR-140 V2
Enter the date
Write the date you complete the affidavit on the Date line at the top of the form.
List parcel and account numbers
Enter every parcel number on Parcel Number(s) and every account number on Account Number(s) that the lease covers.
Enter the property owner details
Fill in Property Owner Name, Property Owner's Mailing Address and Property Owner's Phone Number.
Enter the tenant details
Write the Tenant's/Lessee's Name and Tenant's/Lessee's Mailing Address.
Enter the property address
Write the street address of the leased property on Address of Property.
Report the building space
Enter the total on Gross Leasable Building Space, then the portion on Amount of Gross Leasable Building Space currently leased to the Tenant.
Enter the lease dates
Fill in Date of Lease Agreement, then the Lease Term Begin Date and End Date.
Read the A.R.S. statement
Read the quoted A.R.S. § 42-11155 text and the notice that a new affidavit must be filed whenever the lease terms change.
Print names, sign and date
Print each owner's name, sign and date on the lines under the certification made under penalty of perjury. The form has two name and signature positions.
Review and download the completed PDF
Check that every line is complete, then download or print the completed PDF from FillingPDF and file it with the Maricopa County Assessor as described under How to submit.
How to submit FOR-140 V2
The form says the affidavit is filed with the County Assessor, meaning the Maricopa County Assessor. It prints no mailing address, portal or office hours.
- Filing with the Assessor. Return the completed, signed affidavit to the Maricopa County Assessor. The Assessor's forms library lists it under organizational exemptions at https://mcassessor.maricopa.gov/forms/org_exemptions/.
- Questions. The Assessor's website has a Contact Us page and an option to schedule a virtual appointment; use them to confirm how and where to deliver the form.
Complete every line before you file: the form states that failure to complete it in its entirety may result in a delay or denial of exemption. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Leaving lines blank: the form states that failure to complete it in its entirety may result in a delay or denial of exemption.
- Not filing a new affidavit when the terms of the lease change; the form says a new one must be filed with the County Assessor whenever they do.
- Entering the gross leasable building space but not the amount currently leased to the tenant, which is a separate line.
- Omitting the date of the lease agreement or the lease term's begin and end dates.
- Signing without printing the owner name(s) beside the signature, or without dating the signature line.
- Listing only a parcel number when the form also asks for account number(s), or the reverse.
- Certifying the information without checking it: the statement is made under penalty of perjury.
Frequently asked questions
What is the Affidavit Owners Lease for Non-Qualifying Tenant?
It is Form FOR-140 V2, a sworn statement published by the Maricopa County Assessor. The owner reports the parcel, the tenant and the lease details, and certifies under penalty of perjury that the information is true and correct.
What does A.R.S. § 42-11155 say on this form?
The form quotes it: the charitable-institution exemptions in Article 3 of Chapter 11 do not apply to property owned by a charitable institution but primarily held or used by others whose use is not exempt from taxation under Article 3 of Chapter 11 or the Arizona Constitution.
When do I need to file a new affidavit?
Whenever the terms of the lease involving the property change. The form states that a new affidavit must be filed with the County Assessor in that case. It prints no other deadline of its own.
What information does the affidavit ask for?
Parcel and account numbers, the owner's name, mailing address and phone, the tenant's name and mailing address, the property address, the gross leasable building space and the part leased to the tenant, the lease agreement date, and the lease begin and end dates.
Where do I file the Affidavit Owners Lease for Non-Qualifying Tenant?
With the Maricopa County Assessor. The form says it is filed with the County Assessor and prints no address. The Assessor lists it at mcassessor.maricopa.gov/forms/org_exemptions/, and its Contact Us page can confirm delivery details.
What happens if I leave parts of the form blank?
The form warns that failure to complete it in its entirety may result in a delay or denial of exemption. Fill in every line, and print and sign the owner name lines before you file.
Can I fill out this Maricopa County affidavit online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Maricopa County Assessor and does not file the affidavit; you file it through the Assessor's channels.
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