The Organizational Information Form is a Maricopa County Assessor form that goes with a new or renewal application for an organizational property tax exemption. It is one of the Maricopa County property tax forms in the Assessor's Organizational Exemptions library. It asks which section of A.R.S. Title 42, Chapter 11, Article 3 the organization claims exemption under, and it states which documents and dates apply. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original at mcassessor.maricopa.gov.
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What is LET-082 V3?
The Organizational Information Form is the Maricopa County Assessor form that supports an organization's request for a property tax exemption. The Assessor needs every question on it answered before it will consider any new or renewal exemption application.
The form's central question asks which section of A.R.S. Title 42, Chapter 11, Article 3 the organization claims exemption under. The statute you select should show what the organization is and does specifically at that location.
The form also sets out the copies of original documents that must accompany every new submission and the dates on which applications are accepted. The Organizational Exemptions staff verify incoming applications, including the IRS-issued EIN number, 501c3 status, Arizona Corporation Commission standing, licensing, and the use of the property per a letter of use or a field inspection. They check eligibility under A.R.S. Title 42, Chapter 11, Articles 3 and 4 (A.R.S. § 42-11101 through A.R.S. § 42-11155).
The Assessor's forms library lists this form in the Organizational exemptions category, next to the Organizational Exemption Application, the Exemption Deadline Waiver, the Tax Exemption Multiple Parcel Form and several affidavits. This form is not the application itself: the Organizational Exemption Application is a separate document that the form lists among the required copies.
Who needs to file LET-082 V3?
Organizations that apply to the Maricopa County Assessor for a new or renewal organizational property tax exemption use this form. The form states that to consider any new or renewal application, all questions on it must be answered.
The documents it requires apply to every new submission. If you are applying for a NEW personal property exemption, the form adds a Personal Property Account Number and form DOR 82520.
Your organization should be able to show, through the statute you select in A.R.S. Title 42, Chapter 11, Article 3, what it is and does specifically at the location in question. The Assessor verifies the organization's IRS-issued EIN number, 501c3 status, Arizona Corporation Commission standing, licensing and use of the property, so these must be in order.
The form does not say who may sign or file for an organization, and it prints no signature block.
When to file LET-082 V3
The form accompanies an exemption application, so it follows the application's dates. Applications for exemption are accepted from the 1st Monday in January to February 28.
From March 1 to September 1 the Redemption of Waiver window applies. An application filed on or after March 1 until September 1 of the current tax year must include the Organizational Exemption Application & Exemption Deadline Waiver form.
Applications will NOT be accepted on or after September 2. The form sets no separate due date for itself beyond these dates.
Documents you need
- Organizational Exemption Application: a copy is required with every new submission.
- Organizational Exemption Application & Exemption Deadline Waiver form: a copy is required only if you file on or after March 1 until September 1 of the current tax year.
- Internal Revenue Service 501 C Tax Letter of Determination or IRS issued EIN number: required with every new submission.
- Letter of specific property use and occupancy on the organization's letterhead, detailing all activities conducted on-site: required with every new submission.
- Personal Property Account Number and form DOR 82520: required only when applying for a NEW personal property exemption.
- Additional proof of the facts you state: the Assessor may require it at its discretion before allowing an exemption (A.R.S. § 42-11152).
How to fill out LET-082 V3
Gather the required document copies
Collect copies of the original documents the form lists for every new submission: the Organizational Exemption Application, the IRS 501 C Tax Letter of Determination or IRS-issued EIN number, and the letter of specific property use and occupancy.
Check the filing window
Applications are accepted from the 1st Monday in January to February 28. If you file on or after March 1 until September 1, add the Exemption Deadline Waiver form; nothing is accepted on or after September 2.
Answer every question on the form
The form states that all questions must be answered for the application to be considered. Complete each one rather than leaving it blank.
Select your exemption statute
Answer the question on which section of A.R.S. Title 42, Chapter 11, Article 3 your organization claims exemption under. Pick the statute that shows what the organization is and does at that location; the statutes are at azleg.gov.
Prepare the letter of use
Write the letter of specific property use and occupancy on the organization's letterhead, detailing all activities conducted on-site.
Add personal property details if new
If you are applying for a NEW personal property exemption, include the Personal Property Account Number and form DOR 82520. Business Personal Property can be reached at 602-506-3386.
Review and download the completed PDF
Check each answer and the document list, then download or print the completed PDF from FillingPDF and send it with your application through the Assessor's channels described under How to submit.
How to submit LET-082 V3
The form prints no mailing address, portal or office location, so confirm the delivery channel with the Assessor before you send it. The form directs you to the Assessor's website, mcassessor.maricopa.gov, for the Organizational Exemption forms, and to Organizational Exemptions at 602-506-3406 for questions. The Assessor's forms library lists the forms under "File a new or renewal organizational exemption".
Send the form with copies of the required documents listed under Required documents, within the dates under When to file. For personal property questions, the form gives Business Personal Property at 602-506-3386.
FillingPDF lets you fill out and download the PDF; submission follows the channels the Maricopa County Assessor gives.
Common mistakes to avoid
- Leaving any question on the form unanswered; the form says all questions must be answered before an application will be considered.
- Filing on or after March 1 without the Exemption Deadline Waiver form; applications in that window must include it.
- Submitting on or after September 2; the form states applications will NOT be accepted then.
- Choosing a section of A.R.S. Title 42, Chapter 11, Article 3 that does not show what the organization is and does at that specific location.
- Leaving out the letter of specific property use and occupancy, or writing it without the organization's letterhead or without all on-site activities.
- Applying for a NEW personal property exemption without the Personal Property Account Number and form DOR 82520.
- Providing an IRS letter or EIN that does not match the organization's 501c3 status, which the Assessor checks along with Arizona Corporation Commission standing and licensing.
Frequently asked questions
What is the Organizational Information Form?
It is a Maricopa County Assessor form that goes with a new or renewal organizational exemption application. It asks which A.R.S. Title 42, Chapter 11, Article 3 section the organization claims exemption under and lists the documents and dates that apply.
What documents do I send with the Organizational Information Form?
Copies of the original documents are required with every new submission: the Organizational Exemption Application, an IRS 501 C Letter of Determination or IRS-issued EIN number, and a letter of specific property use and occupancy on letterhead. Other items apply only in certain cases.
What is the deadline for an organizational exemption application in Maricopa County?
Applications are accepted from the 1st Monday in January to February 28. From March 1 to September 1 you need the Exemption Deadline Waiver form. Applications will not be accepted on or after September 2.
Do I need a waiver form if I file after February 28?
Yes. The form says the Organizational Exemption Application & Exemption Deadline Waiver form is required if you file on or after March 1 until September 1 of the current tax year. Nothing is accepted on or after September 2.
Which statute do I choose on the form?
Choose the section of A.R.S. Title 42, Chapter 11, Article 3 under which your organization claims exemption. The Assessor says the statute should show what the organization is and does specifically at that location. The statutes are available at azleg.gov.
What does the Assessor check after I apply?
Organizational Exemptions verifies the IRS-issued EIN number, 501c3 status, Arizona Corporation Commission standing, licensing, and the use of the property through a letter of use or field inspection. The Assessor may also require additional proof under A.R.S. § 42-11152.
Who do I call with questions about the form?
Call Organizational Exemptions at 602-506-3406. For information on a personal property account, which a NEW personal property exemption requires, the form gives Business Personal Property at 602-506-3386.
Can I fill out the Organizational Information Form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the Maricopa County Assessor; you submit the form through the Assessor's channels.
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