Arizona Property Tax Exemptions: Homestead, Senior and Veteran Relief

Exemptions for widows, widowers, persons with a total and permanent disability, and disabled veterans are claimed by filing an affidavit with the county assessor when first claiming the exemption (electronic filing is allowed if the assessor accepts it). The affidavit is signed under penalty of perjury, and the assessor may require additional proof. Annual refiling is not required, but the owner must recalculate income each year and notify the assessor in writing of a disqualifying event such as death, remarriage of a widow or widower, income over the limit, or transfer of title; moving to a new primary residence requires an exemption transfer form within 60 days. The senior property valuation protection option is applied for separately and must be renewed every three years.

Senior property valuation protection option: a resident 65 or older who has lived in the primary residence for two years may apply to keep the home's value fixed as long as the owner remains eligible. Total income may not exceed 400% of the Supplemental Security Income benefit rate for a single owner, or 500% combined for two or more owners (at least one must be 65 or older). It covers the residence and not more than ten acres of undeveloped land, and the owner must reapply every three years.

The primary residence of an Arizona resident veteran with a 100% service-connected disability rating, or rated totally disabled based on individual unemployability, is fully exempt from property tax (a spouse's co-ownership does not affect this). Other disabled veterans (service-connected below 100%, or nonservice-connected) receive an exemption of $4,188 multiplied by the VA disability percentage. A surviving spouse of a veteran who qualified for the full exemption has a fully exempt primary residence; a surviving spouse of a partially exempt veteran gets $4,188 times the veteran's disability percentage. Only one exemption may be claimed.

Property of Arizona residents who are widows, widowers, or persons with a total and permanent disability is exempt up to $4,188 if the person's total assessment does not exceed $28,459; there is no exemption above that assessment. Household income may not exceed $34,901 if no children under 18 (or with qualifying disabilities) lived at home, or $41,870 if one or more did.

The limited property value used for taxes may rise by no more than 5% over the prior year's limited value (rule in effect from tax year 2015). Primary property taxes on residential property may not exceed 1% of the property's full cash value.

An owner who believes the property is valued too high or improperly listed may file a petition for review with the county assessor, on a form prescribed by the Department of Revenue, within 60 days after the date the assessor mailed the notice of valuation.

Half of the tax is due October 1 and becomes delinquent after 5:00 p.m. November 1; the second half is due the following March 1 and becomes delinquent after 5:00 p.m. May 1. If the total tax is $100 or less, the full amount is due October 1 and is delinquent after December 31. Deadlines falling on a weekend or holiday move to the next business day.