Exemptions

2025 Exemption Eligibility

General Qualification for Widows, Widowers, Disabled Civilians and Disabled Veterans

2025 Certification of Disability Forms will be available in November 2024

Applications will be accepted  January 2nd through February 28th, 2025 for the 2025 tax year.

Applicants will be able to apply at one of the above listed offices. 

You can mail in your application from January 2nd - February 28, 2025. 

Your application must be postmarked no later than February 28, 2025.

Please include a copy of your Arizona identification and proof of your annual income.

Qualifications

• Property owner must be a current legal resident of Arizona
• Total value of all property owned in Arizona may not exceed $30,099. assessed value (this can be as much as $300,900. Limited Property Value on residential property).
• Qualifying income to determine eligibility is subject to change each year. For the 2024 tax year qualifying income may not exceed $37,297 per household, or $44,745 with minor children living in the home.

Qualifying Income

DOES INCLUDE THESE TYPES OF INCOME

• Adjusted Gross Income from Arizona Income Tax Form 140
• Capital Gains not included in Adjusted Gross Income
• Non-taxable Strike Benefits
• Non-Taxable Interest from U.S. Government
• Retirement payments from any Arizona Government entity
• Retirement payments from U.S. Government
• Pension or Annuity payments not otherwise exempted

THESE TYPES OF INCOME ARE NOT COUNTED IN YOUR INCOME

• Cash Public Assistance or Relief
• Railroad retirement benefit
• Social Security payments
• Arizona State Unemployment Insurance
• Veteran’s Disability Pensions
• Worker’s Compensation
• Loss of Time’ Insurance
• Gifts from Non-governmental sources
• Surplus Food Relief

ARS 42-11111 provides for a current year exemption amount to be subtracted from the Assessed Limited Property Value of all qualified widowed and disabled persons. Tax savings can range from approximately $150 to $500 (depends on the tax rate in your area).  Exemption amounts for 2024 were determined late 2023. The total allowable exemption amount is $4,476.

The exemption for which you qualify will be applied first to your property. If there is any exemption amount remaining, it may be applied toward your current year vehicle license tax. Vehicle Exemption Certificates will be for one year only, and issued only after a copy of the vehicle registration renewal is provided.

ADDITIONAL Qualifications for 2025 WIDOW’S/WIDOWER’S EXEMPTION:

• Must provide a copy of spouse’s death certificate with application, proof of income and Arizona residency.

ADDITIONAL Qualifications for 2025 100% DISABLED PERSON’S EXEMPTION:

• Certification of  disability signed by a competent medical authority as described below must be submitted with your application. The disability may be physical or mental, resulting in the person’s inability to engage in any substantial gainful activity.
• The “Certificate of Disability” form may be obtained from the Assessor’s office in November 2024.

In order to apply for an individual property tax exemption for disabled persons for the 2024 tax year the Certification of Disability form must be completed by a qualified physician, psychiatrist, or physician’s assistant (P.A.), Nurse Practitioner (N.P.), or Chiropractor.

• If the Veterans Administration (V.A.) has issued you a letter stating that you are disabled, you may apply for the exemption with the V.A. letter instead of the Certificate of Disability. The percentage of your disability will determine the percentage of your exemption amount.