What This Statute Says
A.R.S. § 42-11131 exempts property used to provide low-income housing for members of federally recognized tribes. The exemption requires the housing to meet federal income standards.
1. The property must be used exclusively for the charitable purpose of providing low-income rental housing and related facilities for the use of Indians.
A.R.S. § 42-11131Tribal housing authorities and affiliated nonprofits hold qualifying low-income housing tax-free under this statute. The exemption is structured to align with federal Indian housing programs.
For estate planning involving tribal members or families with ties to tribal housing programs, the statute supports the long-term affordability of tribal housing developments.
When This Statute Comes Into Play
This statute typically becomes relevant in three situations. A property owner is reviewing an annual tax bill. An estate is being administered and the personal representative has to address ongoing property tax obligations. Or a charitable or nonprofit organization is claiming or maintaining an exemption. The statute is part of a larger framework in chapter 11 of title 42 and operates alongside the related sections cross-linked below.
What This Means for Arizona Families
Most families never think about Arizona property tax statutes until they are sitting at a closing table on an inherited home, reviewing an unexpected tax bill, or trying to claim an exemption for a surviving spouse. When that moment arrives, the rules in chapter 11 of title 42 are the framework you are working inside.
If you are holding real property in a revocable living trust, the trust structure does not by itself remove the property from the tax rolls. The exemption has to come from a specific statute. Our FAQ on what to do with property you inherit in Arizona covers the immediate practical questions, and our FAQ on probate timelines covers how a contested or stalled administration can affect tax filings and exemptions.
If you are administering an estate, the personal representative has a duty to keep property taxes current, to claim available exemptions where appropriate, and to maintain documentation in case the assessor reviews a claim later. Calendar the February exemption filing window each year for any property where a widow, widower, or disability exemption applies. Once the deadline passes, the saving for that year is usually lost.