Certificate is to document and establish a basis for state and city tax deductions or exemptions. Tangible personal property sold or leased directly to a qualifying non profit hospital, health care organization, community health center, or rehabilitation.The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 2nd Regular Session. For property tax purposes in Arizona, personal property is defined as all types of property except real estate. This manual is a training and reference guide for the administration of the Low-Income Housing Tax Credit. (LIHTC or "Credit") Program. For property tax purposes in Arizona, personal property is defined as all types of property except real estate. You must list all real and personal property owned in Arizona including cars, mobile homes, etc. How can I find out what my property's zoning is?