Q1. NEW CLAIMS: Applicant has submitted copies of the following documents: ⃣. Letter describing specific use(s) and occupancy of the property.Individual Property Tax Exemptions. The Department recognizes three categories of property tax exemption: General. Restricted, and Individual. Be 65 years or older. The property owner must be 65 or older. Step 1: Obtain a Transaction Privilege Tax license with the Arizona Department of Revenue. Our primary mission is to locate, identify and appraise at current market value, locally assessed property in Pinal County for ad valorem tax purposes. Certificate is to document and establish a basis for state and city tax deductions or exemptions.