42-11113. Exemption for land and buildings owned by animal control and humane societies Land and buildings that are owned by societies to prevent cruelty to animals and to shelter, care for and control animals are exempt from taxation if the land and buildings are used only for those purposes and are not used or held for profit.
Arizona Legal Code
§ 42.11113
Source: https://www.azleg.gov/ars/42/11113.htm· Version 2026