Arizona § 42-11106 - Exemption for apartments for elderly residents or residents with disabilities
Full text of Arizona Arizona Revised Statutes § 42-11106 — Exemption for apartments for elderly residents or residents with disabilities, with citation guidance and answers to common questions.
§ 42-11106. Exemption for apartments for elderly residents or residents with disabilities
Property that is used to operate a nonprofit residential apartment housing facility that is structured for persons with disabilities or persons who are sixty-two years of age or older is exempt from taxation if either of the following circumstances applies:
1. The property is located adjacent to property that is exempt from taxation under section 42-11105, subsection B and is owned and operated by the same person or association that owns that adjacent property.
2. The federal, state or local government or a nonprofit organization pays a subsidy and:
(a) The payment or subsidy is a substantial amount in relation either to the amount given or to the total annual operating expenses to pay for principal, interest and operating expenses.
(b) The nonprofit organization is not created or operated for the primary purpose of providing the subsidy or payment.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-11106
What does Arizona Revised Statutes § 42-11106 cover?
Section 42-11106 ("Exemption for apartments for elderly residents or residents with disabilities") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-11106?
A common citation format is "Arizona Revised Statutes § 42-11106" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-11106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.