Arizona · Property tax exemptions for surviving spouses · Updated Oct 2026
Arizona property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Arizona that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Arizona is the 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.
Worth
Full exemption
Income limit
None for the surviving spouse of a 100% veteran; from tax year 2027 the statute applies…
Deadline
First Monday in January through February 28; to September 1 with an Exemption Deadline…
Property tax breaks for surviving spouses in Arizona
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.
Widow/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).
For surviving spouses: 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.
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.
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
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.
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).
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 surviving spouses: you own and live in the home and are a surviving spouse. 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 surviving spouses property tax breaks in Arizona
Who qualifies for property tax breaks for surviving spouses in Arizona?
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. 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 surviving spouses' property tax breaks in Arizona?
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. 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 surviving spouses to apply in Arizona?
Surviving Spouse of a Disabled Veteran: First Monday in January through February 28 (Maricopa); to September 1 with an Exemption Deadline Waiver. 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 surviving spouses have to reapply every year in Arizona?
Surviving Spouse of a Disabled Veteran: Continues until you remarry, sell or move. 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 surviving spouses 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 Surviving Spouse of a Disabled Veteran: 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.