|Property Tax Exemption|
|Arizona law exempts from taxation property used to provide health care services by a federally tax-exempt nonprofit hospital.
Arizona law exempts from taxation property owned by health care providers that is used to provide health care services if that property is exempt from federal income tax pursuant to Internal Revenue Code §501(c)(3). In addition, the real and personal property of a hospital “for the relief of the indigent or afflicted” is exempt from property taxes as long as the hospital is operated as a nonprofit. Ariz. Rev. Stat. §42-11105(A),(D).