Arizona · Property tax exemptions for veterans · Updated Oct 2026
Arizona property tax exemptions for veterans (2026)
Every statewide property tax break for veterans in Arizona that our guide lists, from disabled-veteran exemptions to breaks for surviving spouses. What each is worth, the VA rating it needs, the deadline and how to apply.
Short answer
The main property tax break for veterans in Arizona is the Exemption for Veterans with a 100% Service-Connected Disability. Your primary residence is fully exempt from property tax.
Exemption for Veterans with a 100% Service-Connected Disability
Your primary residence is fully exempt from property tax.
Who qualifies
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. From tax year 2027 (applications from January 2027): a 100% rating OR total disability based on individual unemployability qualifies (Laws 2026, ch. 140). A home owned with your spouse counts as owned by you.
Income limit
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.
How to apply
File the Personal Exemption Application with your county assessor (online, mail or email in Maricopa). Bring proof of primary residency, income documents, and a VA benefits letter showing your rating.
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.
Renewal
Permanent once granted, but the assessor may ask you to reapply; report any change (sale, move, death).
Law
A.R.S. 42-11111(C); Laws 2026, ch. 2 (HB 2792, applies from TY2026), ch. 82 (HB 2120) and ch. 140 (HB 4168, sec. 11, applies from TY2027)
For 2026, up to $4,873 off the assessed (taxable) limited property value, multiplied by your VA disability percentage (e.g. 60% x $4,873 = $2,924). Unused amounts can apply to a mobile home or vehicle license tax.
Who qualifies
An Arizona-resident veteran (honorable discharge) with a service-connected rating under 100%, or a nonservice-connected disability rating up to 100%.
Income limit
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).
How to apply
File the Personal Exemption Application with the county assessor. Bring proof of Arizona residency, income documents (Arizona Form 140, or federal 1040 if you filed 140PY/140NR) and your VA letter showing the percentage.
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.
Renewal
Permanent, but you must check your income each year and tell the assessor of any disqualifying change; the assessor may require reapplication.
For surviving spouses of veterans and service members
These breaks are for the surviving spouse. See every break a surviving spouse in Arizona can claim or keep on the surviving spouses page.
Surviving spouses
Surviving Spouse of a Disabled Veteran
Tax year 2026: if your late spouse's home was already receiving the 100% disabled veteran exemption, it can stay fully exempt while it is your primary residence and you do not remarry. From tax year 2027: your primary residence is fully exempt if your late spouse was eligible for the 100%/TDIU exemption, or exempt by $4,873 (2026 figure, indexed) times the veteran's disability percentage if your spouse was eligible for the partial exemption (Laws 2026, ch. 140, new subsections F and G).
Who qualifies
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. From 2027 you must give the assessor evidence of the veteran's VA rating or TDIU status.
Income limit
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.
How to apply
File the Personal Exemption Application with the county assessor with proof of residency, the spouse's death certificate and evidence of the veteran's VA rating.
Deadline: 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.
Renewal: Permanent once granted, but the assessor may ask you to reapply; report any change (sale, move, death).
File the Personal Exemption Application with the county assessor.
Bring proof of Arizona residency, income documents (Arizona Form 140, or federal 1040 if you filed 140PY/140NR) and your VA letter showing the percentage.
Deadline: 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.
Renewal: Permanent, but you must check your income each year and tell the assessor of any disqualifying change; the assessor may require reapplication.
File the Personal Exemption Application with the county assessor with proof of residency, the spouse's death certificate and evidence of the veteran's VA rating.
Deadline: First Monday in January through February 28 (Maricopa); to September 1 with an Exemption Deadline Waiver.
Renewal: Continues until you remarry, sell or move.
Savings estimate for Arizona
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Arizona
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for veterans: you own and live in the home and are a veteran. Add your VA rating, and change any answer.
Document checklist for Arizona
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about veterans property tax breaks in Arizona
Who qualifies for property tax breaks for veterans in Arizona?
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.
Is there an income limit for veterans' property tax breaks in Arizona?
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.
When is the deadline for veterans to apply in Arizona?
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.
Do veterans have to reapply every year in Arizona?
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.
Where do veterans apply for property tax breaks in Arizona?
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).