Arizona · Property tax exemptions for people with disabilities · Updated Oct 2026
Arizona property tax exemptions for people with disabilities (2026)
Every statewide property tax break in Arizona that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in Arizona is the Widow/Widower and Total and Permanent Disability Exemption. For 2026, up to $4,873 off the assessed (taxable) limited property value.
- Worth
- $4,873
- Income limit
- 2026: household income of $39,865 or less or $47,826 or less.
- Deadline
- Set locally
Property tax breaks for people with disabilities in Arizona
DisabilityWidow/Widower and Total and Permanent Disability Exemption
For 2026, up to $4,873 off the assessed (taxable) limited property value. No exemption if your total assessed value in Arizona is over the limit ($36,454 for 2026 per Maricopa's form).
- Who qualifies
- An Arizona resident who is a widow or widower (not remarried), or who is totally and permanently disabled as certified by a doctor, nurse practitioner, the VA or Social Security.
- Income limit
- 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 is not counted.
- How to apply
- File the Personal Exemption Application with the county assessor. Widows/widowers bring the spouse's death certificate; disabled applicants bring the ADOR Certificate of Disability (DOR 82514B) signed by a competent medical authority. Both bring proof of Arizona residency and income documents.
- Deadline
- Statute: first Monday in January through March 1 (A.R.S. 42-11153); a late filer may petition the county board of supervisors to redeem the waiver (no refund of taxes already due). Maricopa: through February 28, or to September 1 with an Exemption Deadline Waiver.
- Renewal
- Permanent, but check your income each year and report a disqualifying event (remarriage, income over the limit, sale).
- Law
- A.R.S. 42-11111(E), (J) (as renumbered from TY2027); 42-11153; Ariz. Const. art. IX, sec. 2
Source: official page
How to apply, step by step
- File the Personal Exemption Application with the county assessor.
- Widows/widowers bring the spouse's death certificate; disabled applicants bring the ADOR Certificate of Disability (DOR 82514B) signed by a competent medical authority.
- Both bring proof of Arizona residency and income documents.
Form: Maricopa County 2026 Personal Exemption Application
Deadline: Statute: first Monday in January through March 1 (A.R.S. 42-11153); a late filer may petition the county board of supervisors to redeem the waiver (no refund of taxes already due). Maricopa: through February 28, or to September 1 with an Exemption Deadline Waiver.
Renewal: Permanent, but check your income each year and report a disqualifying event (remarriage, income over the limit, sale).
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 people with disabilities: you own and live in the home and have a permanent disability. 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 people with disabilities property tax breaks in Arizona
Who qualifies for property tax breaks for people with disabilities in Arizona?
Widow/Widower and Total and Permanent Disability Exemption: An Arizona resident who is a widow or widower (not remarried), or who is totally and permanently disabled as certified by a doctor, nurse practitioner, the VA or Social Security.
Is there an income limit for people with disabilities' property tax breaks in Arizona?
Widow/Widower and Total and Permanent Disability Exemption: 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 is not counted.
When is the deadline for people with disabilities to apply in Arizona?
Widow/Widower and Total and Permanent Disability Exemption: Statute: first Monday in January through March 1 (A.R.S. 42-11153); a late filer may petition the county board of supervisors to redeem the waiver (no refund of taxes already due). Maricopa: through February 28, or to September 1 with an Exemption Deadline Waiver.
Do people with disabilities have to reapply every year in Arizona?
Widow/Widower and Total and Permanent Disability Exemption: Permanent, but check your income each year and report a disqualifying event (remarriage, income over the limit, sale).
Where do people with disabilities 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 Widow/Widower and Total and Permanent Disability Exemption: File the Personal Exemption Application with the county assessor.
SourcesLast checked: Oct 2026.