The Affidavit for Organizational Tax Exemption (ADOR Form 82514A) is the sworn statement an organization files with the Mohave County Assessor to request exemption of its property from property tax. It is one of the Mohave County property tax forms and covers religious, charitable, educational, veterans, cemetery, non-profit and other organizations. 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 Mohave County at the official link below.
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What is 82514A?
The Affidavit for Organizational Tax Exemption, printed as ADOR Form 82514A (called DOR 82514A in its instructions), is the sworn form an organization uses to ask the county assessor to exempt listed real or personal property from property taxation under Arizona law.
The form is issued under A.R.S. §§ 42-11101 through 42-11155. Its instructions add Article IX, § 2 of the Arizona Constitution and A.R.S. Title 42, Chapter 11, Articles 3 and 4. The Mohave County Assessor receives the completed affidavit.
On the form you check one exemption type:
- Religious organization
- Low / moderate income
- Affordable rental housing
- Charitable organization (A.R.S. § 42-11133)
- Cemetery
- Educational property
- Veterans organization
- Non-profit organization
- Other (specify type)
You then enter contact information and a property list. For each property the list asks for the address or parcel number, the owned percentage, full cash value, limited value, assessment ratio, limited assessed value and exempt amount. The applicant certifies that the facts are true to the best of their knowledge. The form has a separate Deputy Assessor signature and date line.
The instructions use "applicant" for both the organization and the person who completes the affidavit on its behalf. A false statement made or sworn to in the affidavit constitutes perjury.
Who needs to file 82514A?
An organization that wants property it owns exempted from property tax files this affidavit with the county assessor, through the person who represents it. The exemption types printed on the form are religious organization, low / moderate income, affordable rental housing, charitable organization, cemetery, educational property, veterans organization, non-profit organization and other.
Conditions from the instructions:
- The applicant must identify the real and/or personal property it asks to have exempted, and should be ready to give a county assessor's representative access to it for inspection if requested.
- The applicant or the applicant's agent must sign the affidavit. The copy filed with the County Assessor must carry the signature.
- A first-time filer that is exempt from federal income taxation under § 501 of the Internal Revenue Code may be asked for an IRS "letter of determination".
- Whether you must refile every year depends on the exemption category. For some categories A.R.S. § 42-11152 allows an initial-year filing only, with a later notice if something disqualifies the applicant or property. Some county assessors still require an annual affidavit.
The instructions name no one who is barred from using the form.
When to file 82514A
To have the exemption processed for the current Tax Year, file the affidavit with the County Assessor no later than the last business day of February if you hand-deliver it. If you mail it, it must be postmarked on or before the last day of February.
If the last business day of February falls on a Friday, check the local County Assessor's office for its hours and days of operation, because some offices may be closed on Fridays.
First-time applicants file an initial affidavit. After that, the instructions say an annual reapplication is required unless a statutory initial-year provision exists for your exemption category (see A.R.S. §§ 42-11101 through 42-11155). In later years you correct the preprinted information each year by crossing out property you no longer own and adding property you now own.
Documents you need
- IRS "letter of determination": only for an initial-year affidavit from an applicant exempt from federal income taxation under § 501 of the Internal Revenue Code, and only if the County Assessor requires it.
- Additional identifying or descriptive information about the listed real or personal property, attached if the "Property List" column does not give enough detail.
- Additional proof of the facts stated on the affidavit, only if the County Assessor requires it before approving the exemption.
How to fill out 82514A
Read the instructions first
Read the instructions printed with DOR 82514A and the information on the affidavit before you fill anything in. Decide whether this is an initial-year or a subsequent-year filing.
Enter contact information
Fill in Name, Address, City, State, Zip Code, Phone (applicant phone number) and Email Address. The form labels this block as the address if different than the applicant.
Add remarks if needed
Use the Remarks box for any note you want the assessor to see with your affidavit.
Check the exemption type
Under CHECK EXEMPTION TYPE, mark the category that applies, such as Religious Organization, Charitable Organization, Veterans Organization or Non-Profit Organization. If none fits, mark Other and specify the type.
List the property to exempt
In the Property List column, give the address or parcel number and a description of each real and/or personal property you ask to have exempted. Attach more information if necessary.
Enter ownership and values
In OWNED %, enter the qualifying applicant's ownership interest in the property. Then complete the full cash value, limited value, assessment ratio, limited assessed value and exempt amount columns for each property.
Correct the list in later years
If the form is preprinted from a prior year, cross out property you no longer own and add any property you now own that is not shown.
Certify, sign and date
Read the certification, then have the property owner or agent sign, add an email address and enter the date. The Deputy Assessor signature and date line appears separately below.
Review and download the PDF
Check names, parcel numbers and percentages, then download or print the completed PDF from FillingPDF, keep a copy and submit it through the channels described under How to submit.
How to submit 82514A
You file the signed affidavit with the Mohave County Assessor by hand delivery or by mail, and the instructions also refer to electronic filing.
- Hand delivery: bring the signed DOR 82514A to the County Assessor's office no later than the last business day of February.
- Mail: send the signed affidavit to the County Assessor, postmarked on or before the last day of February.
- Electronic filing: the instructions say to contact your County Assessor for filing instructions if you want to know whether it is available.
The form prints no mailing address, so confirm the office address, hours and days of operation with the Mohave County Assessor, especially if the last business day of February is a Friday. Make sure the filed copy carries the applicant's or agent's signature. Keep a copy of the signed affidavit and any attachments as a permanent record. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Hand-delivering the affidavit after the last business day of February, or mailing it with a postmark after the last day of February, when you want it processed for the current Tax Year.
- Filing a copy without the applicant's or agent's signature; the copy filed with the County Assessor must carry it.
- Not crossing out property you no longer own, or not adding newly owned property, when correcting the preprinted list in a subsequent year.
- Assuming no yearly filing is needed without checking whether your exemption category has an initial-year provision in A.R.S. §§ 42-11101 through 42-11155.
- Leaving out the IRS letter of determination when the County Assessor requires it from a first-time applicant exempt under § 501.
- Entering statements that are not true; a false statement made or sworn to in the affidavit constitutes perjury.
- Not keeping a copy of the signed affidavit and its attachments as a permanent record.
- Waiting until a Friday deadline without checking office hours; some County Assessor offices may be closed on Fridays.
Frequently asked questions
What is the Affidavit for Organizational Tax Exemption (Form 82514A)?
It is the sworn form an organization files with the county assessor to ask that its real or personal property be exempted from property tax. It carries the exemption types religious, charitable, educational, veterans, cemetery, non-profit and others, and lists each property claimed.
How do I claim a Mohave County property tax exemption for my organization?
Complete ADOR Form 82514A, sign it and file it with the Mohave County Assessor by hand or by mail. To be processed for the current Tax Year, hand-deliver it by the last business day of February or mail it postmarked by the last day of February.
What is the deadline for Form 82514A?
The last business day of February if you hand-deliver it, or a postmark on or before the last day of February if you mail it. This applies to having the exemption processed for the current Tax Year. Check office hours if that day is a Friday.
Do I have to file the affidavit every year?
Usually yes, unless your exemption category has an initial-year application provision in A.R.S. §§ 42-11101 through 42-11155. In that case you may only need to notify the Assessor of disqualifying events, though some assessors still require an annual affidavit.
Do I need an IRS letter of determination with the affidavit?
Only possibly. For an initial affidavit from an applicant exempt from federal income taxation under § 501 of the Internal Revenue Code, the County Assessor may require the IRS letter of determination. The assessor may also ask for more proof of the stated facts.
Who can sign Form 82514A?
The applicant or the applicant's agent must sign the completed affidavit, and the filed copy must show the signature. The form is certified as true to the best of the signer's knowledge, and a false statement in it constitutes perjury.
Can I file Form 82514A electronically?
The instructions refer to electronic filing but give no method. Contact the Mohave County Assessor for filing instructions and to confirm whether electronic filing is available for your affidavit.
Can I fill out Form 82514A online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the affidavit with the Mohave County Assessor; you submit it through the channels the county accepts.
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