AZ SB1298

Amends Arizona law to broaden property tax exemptions for nonprofit organizations from property "used primarily for religious worship" to property "used primarily for religious-related activities."

Expands the definition of qualifying religious-related activities to explicitly include worship, education, and housing used for religious or charitable purposes.

Requires nonprofit organizations to file an affidavit of eligibility and evidence of tax-exempt status under Internal Revenue Code section 501(c)(3) when initially claiming the exemption.

Allows county boards of supervisors to direct county treasurers to refund property taxes paid within one year or forgive unpaid taxes and penalties if a qualifying organization failed to timely file the required affidavit.

County assessors must issue a receipt for affidavits of eligibility within ten days of receiving them from nonprofit organizations claiming the exemption.