Arizona Disabled Veteran Property Tax Exemption

The exemption covers the primary residence only. If the veteran and the veteran’s spouse own it together, it is treated as owned by the veteran. The statute puts no income limit or assessed-value limit on this subsection; the limits that appear in the statute apply to the separate widow, widower and totally-and-permanently-disabled-person exemption. Some county pages list one set of limits for all exemption types, so ask your county assessor if the form you receive mentions an income or value limit.

• The primary residence of a veteran with a service-connected disability is fully exempt if the VA rating is one hundred percent or the disability status is total disability based on individual unemployability.

  “The primary residence of a veteran with a service-connected disability whose disability rating by the United States department of veterans affairs is one hundred percent or whose disability status is total disability based on individual unemployability is fully exempt from taxation.”

A veteran with a service-connected rating below 100 percent, or with a nonservice-connected disability rated 100 percent or less, gets a fixed amount of assessed value multiplied by the VA rating. The statute’s base amount is $4,188 and subsection H has the Department of Revenue raise it every year by the average increase in the GDP price deflator for the two most recent complete state fiscal years, if there is one.

For tax year 2026 the Mohave County Assessor and the Cochise County Assessor both publish the amount as $4,873 of assessed value, and both say that for a disabled veteran it is multiplied by the VA disability percentage. Mohave County’s example is that a 50 percent rating is $2,436.50. This is the figure the calculator uses; the Department of Revenue’s own page could not be read, so treat $4,873 as the county-published amount and confirm it with your assessor.

• A veteran with a nonservice-connected disability rated one hundred percent or less, or a service-connected disability rated less than one hundred percent, is exempt in the amount of $4,188 (the statutory base, before indexing), further limited by multiplying that amount by the percentage of the veteran’s disability.

  “The property of a veteran with a nonservice-connected disability whose disability rating by the United States department of veterans affairs is one hundred percent or less or with a service-connected disability whose disability rating by the United States department of veterans affairs is less than one hundred percent is exempt in the amount of $4,188. The limit under this subsection is further limited by multiplying the total exemption amount by the percentage of the veteran's disability, as rated by the United States department of veterans affairs.”

• The department increases the total allowable exemption amount each year based on the average annual percentage increase, if any, in the GDP price deflator in the two most recent complete state fiscal years.

  “The total allowable exemption amount under subsection D, subsection E, paragraph 1 and subsection G of this section based on the average annual percentage increase, if any, in the GDP price deflator in the two most recent complete state fiscal years.”

• Cochise County Assessor: the total allowable exemption amount for 2026 is $4,873 of assessed value, and for disabled veterans it is multiplied by their VA disability percentage.

  “The total allowable exemption amount for 2026 is $4,873 of assessed value. For disabled veterans, this amount is multiplied by their VA disability percentage.”

• Mohave County Assessor: for the 2026 tax year the amount that can be subtracted is $4,873 of assessed limited property value; for a Veterans exemption with less than 100% disabled the amount is prorated based on disability percentage (50% disabled would be $2,436.50).

  “For the 2026 tax year the total allowable exemption amount that can be subtracted is $4,873 Assessed Limited Property Value. For a Veterans exemption with less than 100% disabled that amount is prorated based on disability percentage (50% disabled would be $2,436.50 exemption amount).”

A widow or widower of a veteran who qualified for the full exemption gets the full exemption on a primary residence. If the veteran qualified only for the amount times the rating, the spouse gets the amount times the veteran’s rating. A remarriage is a disqualifying event, and the claimant must give the county assessor evidence of the veteran spouse’s VA rating or unemployability status.

• The primary residence of a widow or widower of a veteran who was eligible for the subsection C exemption is fully exempt.

  “The primary residence of a widow or widower who is the surviving spouse of a veteran who was eligible for the exemption under subsection C of this section is fully exempt from taxation.”

• The primary residence of a widow or widower of a veteran who was eligible under subsection D is exempt in the amount of $4,188 (before indexing), further limited by multiplying that amount by that veteran’s disability percentage.

  “The primary residence of a widow or widower who is the surviving spouse of a veteran who was eligible for the exemption under subsection D of this section is exempt in the amount of $4,188. The limit under this subsection is further limited by multiplying the total exemption amount by the percentage of that veteran's disability, as rated by the United States department of veterans affairs.”

• A disqualifying event includes the person’s death and the remarriage of a widow or widower; the list continues with other events such as conveying title to another owner.

  “A disqualifying event includes: 1. The person's death. 2. The remarriage of a widow or widower.”

File an affidavit with your county assessor. The statute requires it when you first claim the exemption and says the assessor may require more proof. Counties set their own filing windows: for tax year 2026 Mohave County accepted applications from January 2 through February 28 and Cochise County from January 2 to March 1, and Cochise says first-time filers must file in person and veterans attach their VA Summary of Benefits Letter. Cochise also says the affidavit is filed annually; the statute’s annual income check applies to the subsection E exemption, so ask your county how often it wants a new form from a veteran.

If you move, you must file an exemption transfer form with the county assessor of the new county within sixty days after the new home becomes your primary residence. A dollar amount left unused against your property may be applied against vehicle license tax.

• You establish eligibility by filing an affidavit with the county assessor when initially claiming the exemption; if claiming the exemption under subsection F or G (as a surviving spouse), you also provide evidence of the veteran spouse’s rating or unemployability status.

  “A person shall establish eligibility for exemption under this section by filing an affidavit with the county assessor under section 42-11152 when initially claiming the exemption and, if claiming the exemption under subsection F or G of this section, providing evidence of the veteran spouse's disability rating by the United States department of veterans affairs or total disability based on individual unemployability to the county assessor.”

• When initially claiming the exemption you file an affidavit with the county assessor, signed under penalty of perjury, about your eligibility; the assessor may require additional proof.

  “When initially claiming the exemption, file an affidavit with the county assessor, signed under penalty of perjury, as to the person's eligibility.”

• Cochise County Assessor: the applicant filing period for 2026 is January 2 to March 1; other counties set their own dates (Mohave County accepted applications January 2nd through February 28th, 2026).

  “Applicant filing period for 2026 is January 2 to March 1.”

• Mohave County Assessor: applications were accepted January 2nd through February 28th, 2026, for the 2026 tax year, and its page says enrollment reopens in January 2027.

  “Applications will be accepted January 2nd through February 28th, 2026, for the 2026 tax year.”