Arizona property tax exemptions for veterans (2026)

Exemption for Veterans with a 100% Service-Connected Disability: An Arizona-resident veteran (honorable discharge) whose primary residence it is. Tax year 2026: you need a 100% service-connected disability rating from the VA; Maricopa County uses the combined rating on your VA letter, so being paid at 100% for individual unemployability (TDIU) with a lower combined rating does not count. Exemption for Veterans with a Partial Disability: An Arizona-resident veteran (honorable discharge) with a service-connected rating under 100%, or a nonservice-connected disability rating up to 100%. Surviving Spouse of a Disabled Veteran: Widow or widower (not remarried) of a veteran who was eligible for the disabled veteran exemption, using the home as your primary residence. For 2026, Maricopa says the full exemption can only continue on a home already receiving it.

Exemption for Veterans with a 100% Service-Connected Disability: Tax year 2026: yes. Under Laws 2026 ch. 2 and ch. 82 the income test applies to every exemption in A.R.S. 42-11111, and Maricopa applies household income limits of $39,865 (no children under 18 at home) or $47,826 (children under 18 or disabled children at home); Social Security, military pensions and VA disability pay are not counted. From tax year 2027: no income limit for veterans; Laws 2026 ch. 140 (HB 4168) limits the income test to the widow/widower and total-disability exemption. Exemption for Veterans with a Partial Disability: Tax year 2026: household income of $39,865 or less (no children under 18 at home) or $47,826 or less (children under 18 or disabled children at home); Social Security, military pensions and VA disability pay are not counted. From tax year 2027: no income limit for this exemption (Laws 2026, ch. 140). Surviving Spouse of a Disabled Veteran: None for the surviving spouse of a 100% veteran (Maricopa requires no income documents); from tax year 2027 the statute applies no income test to surviving spouses of disabled veterans.

Exemption for Veterans with a 100% Service-Connected Disability: Statute: between the first Monday in January and March 1 (A.R.S. 42-11153). Maricopa: first Monday in January through February 28; March 1 to September 1 with an Exemption Deadline Waiver. Exemption for Veterans with a Partial Disability: Statute: between the first Monday in January and March 1 (A.R.S. 42-11153). Maricopa: first Monday in January through February 28; March 1 to September 1 with an Exemption Deadline Waiver. Surviving Spouse of a Disabled Veteran: First Monday in January through February 28 (Maricopa); to September 1 with an Exemption Deadline Waiver.

Exemption for Veterans with a 100% Service-Connected Disability: Permanent once granted, but the assessor may ask you to reapply; report any change (sale, move, death). Exemption for Veterans with a Partial Disability: Permanent, but you must check your income each year and tell the assessor of any disqualifying change; the assessor may require reapplication. Surviving Spouse of a Disabled Veteran: Continues until you remarry, sell or move.

Your county assessor (15 counties) decides exemptions and the senior valuation freeze, and classifies your home as a primary residence. You apply to the assessor of the county where the home is; the Arizona Department of Revenue sets forms and yearly amounts. For the Exemption for Veterans with a 100% Service-Connected Disability: File the Personal Exemption Application with your county assessor (online, mail or email in Maricopa).