Arizona Widow, Widower, Disabled Tax Exemption

Very few Arizona property owners are familiar with the  Arizona Widows, Widowers, and Disabled Persons Property Exemption (This underlined text is a clickable link to the Maricopa County Assessor’s Office webpage featuring frequently asked questions about the exemption.)

Through Arizona Revised Statute 42-11111, if you are widowed or disabled Arizona resident, and your total assessed valuation in Arizona does not exceed $25,306 for the 2015 tax year, you may qualify to have the assessed value of your property to be reduced by $3,724 dollars or more, with a corresponding reduction if tax.

Application for the exemption is accepted January 1, through February 28, each year.  To verify the details of the 2016 Arizona widowed/disabled exemption qualifications, visit your county assessor’s website after January 1, 2016.  This also applies to successive years, verify after January 1 of each year.

In order to qualify for the 2015 exemption, your 2014 income from all sources, excluding social security could not exceed $ 31,035.  However, if children under 18 years of age or disabled children reside in your household, your income could not exceed $37,231.  These income amounts are indexed to the U.S. Gross Domestic Product, a measurement of economic performance, and will vary year to year.

Disability must be total and permanent and certified by a licensed physician on form DOR82514B.

There is a minimum age to qualify.

This is just a brief summary of the program.

The applicable statute is linked here: http://www.azleg.state.az.us/ars/42/11111.htm

Here is a link to the 2015 application: http://mcassessor.maricopa.gov/wp-content/uploads/PersonalExemption.pdf