The Break On Your Tax Bill
A.R.S. 42-11111 — $4,188 for widows, widowers and persons with total and permanent disabilities within the income limits
The exemption. The property of a widow or widower, or a person with a total and permanent disability, whose income from all sources is within the section's limits is exempt in the amount of $4,188, with no exemption if the person's total assessment exceeds $28,459.
| Household | Income limit |
|---|---|
| HouseholdNo children under eighteen living in the home | Income limit$34,901 |
| HouseholdOne or more children under eighteen, or with a total and permanent disability, living in the home | Income limit$41,870 |
Veterans. The primary residence of a veteran with a service-connected disability rated one hundred percent, or total disability based on individual unemployability, is fully exempt, and so is that of the surviving spouse of such a veteran.
The amounts move. The department increases the exemption amount and the income limits each year by the GDP price deflator, and the assessment limit by a house price index.
The affidavit. Eligibility is established by filing an affidavit with the county assessor when the exemption is first claimed.
Other exemptions and credits, and the forms and proof the assessor asks for, are set out in other sections that are not on this page. Whether a particular home qualifies is a question for the assessor's office or a licensed Arizona attorney.
Sources for this section (1)
- A.R.S. 42-11111 — Exemptions for widows, widowers, persons with disabilities and veterans
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Arizona attorney.