You must complete and include Form 301 with the appropriate individual credit form(s) (any form that starts with 3) with your return. The Department recognizes three categories of property tax exemption: General.Restricted, and Individual. The Arizona homestead exemption is automatic you don't have to file a homestead declaration to claim the homestead exemption in bankruptcy. Homestead exemptions are usually filed at your county courthouse, at the tax assessor's office. ‎June 7, 2019 PM. Part I contains receipt accounts arranged numerically within each fund group; that is, general, special, and trust. Arizona law does not recognize federal property exemptions, but establishes exemptions specific to Arizona residents. Railroad Retirement Tax Act Taxes. 17. Filing for public inspection and publication schedules. 18.