The exemption application process for individuals and organizations is described in. The key is that the person claiming the homestead must reside in the structure to which the exemption applies.Do you want to know about the Arizona homestead exemption? You may need to record a Declaration of Homestead. Complete the Homestead Declaration form. The Pima County Assessor's Office is responsible for completing the Tax. Exemption application process. Arizona law does not recognize federal property exemptions, but establishes exemptions specific to Arizona residents. The Pima County Assessor's Office is kicking off tax season with a library tour focused on helping homeowners lower their tax bills. If you have not, please click on the "New Student Application".