The Assessor annually notices and administers over 1.8 million real and personal property parcels and accounts with a full cash value of more than $1 trillion.
The 2026 Legislative Session brought several important changes that will directly impact property owners, veterans, disabled persons, and several administrative functions for the Maricopa County Assessor’s Office. The legislative session concluded on June 12, 2026, with the general effective date occurring tomorrow, Sept. 12, 2026, unless otherwise noted. Multiple newly enacted laws signed by the Governor were sponsored or supported by Maricopa County Assessor Eddie Cook. These bills will improve clarity in property tax law, expand exemptions for veterans and individuals with disabilities, and bolster fraud prevention. “Ensuring the public has clear and timely information about changes in property tax laws is central to our mission,” said Assessor Cook. “This year’s legislative session brought meaningful improvements for property owners, especially veterans and individuals with disabilities, and protections from deed fraud – an issue that has surged nationwide.” The bills that will directly or indirectly affect the Assessor’s Office’s operations are summarized below.
SB1294 – Property Tax Assessment for Destroyed Property Allows county assessors to maintain the original property classification for up to five years when property is destroyed by a verified accident such as fire or flood. Applies retroactively to Sept. 13, 2024. HB2792 – Property Tax Exemption for 100% Disabled Veterans Fully exempts the primary residence of veterans with a 100% service‑connected disability rating from taxation. Effective upon signature, February 12, 2026. (Assessor‑sponsored.) HB2173 – Electronic Communications for Property Tax Errors Allows taxpayers to opt into electronic communications for property tax error Notices and requires electronic acknowledgment of receipt. Certified‑mail‑required notices remain unchanged. (Assessor‑sponsored.) SB1479 – Deed Recording, Identification Requirements, and Fraud Prevention Requires valid photo identification for in‑person document recording and mandates additional contact information on affidavits of legal value. Includes a new voluntary electronic alert system operated by county assessors by Jan. 1, 2027, notifying property owners of ownership or mailing‑address changes. Increases penalties for recording forged documents and adds thumbprint requirements for certain notarized real estate documents. (Assessor‑sponsored.)
HB2104 – Agricultural Property Classification and Inspections Prohibits reclassification or on‑site inspection of agricultural property for three years following a successful appeal unless certain changes occur. Allows assessment of previously unreported taxable improvements. HB2105 – Agricultural Property Inspections and Notice Requirements Requires advance notice of inspections, including inspection date, and mandates delivery of inspection reports. Limits consecutive-year inspections unless qualifying changes occur. Allows assessment of previously unreported taxable improvements. HB2120 – Disability Determination for Property Tax Exemptions Expands acceptable proof of disability for exemption eligibility to include SSA disability determination letters. HB2327 – Confidentiality of Identifying Information in Public Records Allows eligible individuals to request broader restrictions on identifying information contained in assessor, recorder, and treasurer records. Defines “identifying information” to include names, biometric identifiers, sensitive personal data, and more, while excluding parcel numbers and property descriptions.
HB2950 – Tourism Improvement Areas Authorizes counties and municipalities to establish tourism improvement areas funded by lodging business assessments to support tourism marketing. Establishes governance, petition requirements, allowable assessment amounts, and procedures for amendment or dissolution. HB4168/SB1861 – Taxation Omnibus Expands full primary-residence exemptions to include veterans deemed totally disabled due to unemployability, removes income limits for totally disabled veterans, allows certain qualifying surviving spouses to claim exemptions, and requires exemption transfer forms after a primary‑residence change. It also applies updated income limits to the widow/widower and total-and-permanent disability exemptions. Effective for tax years beginning after December 31, 2026. SB1067 – County Abatement Liens Preserves county abatement liens for rubbish, debris, or unsafe structure removal even after tax lien sale or foreclosure, through Oct. 1, 2028. Effective September 30, 2028.
“As our team prepares to implement these legislative updates, our priority remains providing accurate assessments, safeguarding public records, and delivering exceptional service to Maricopa County residents,” saidAssessor Cook.“We encourage residents to reach out with any questions about how these changes may affect their property.”
Several changes are coming to Arizona’s Disabled Veterans’ Personal Exemptions program. The updates were part of the legislation that included the state’s Fiscal Year 2027 Budget, recently passed by Governor Katie Hobbs. The bill states t...
Several changes are coming to Arizona’s Disabled Veterans’ Personal Exemptions program. The updates were part of the legislation that included the state’s Fiscal Year 2027 Budget, recently passed by Governor Katie Hobbs. The bill states the changes will take effect starting in January 2027 for Tax Year 2027.
KEY CHANGES
Income limits removed
All income limits for the disabled veteran and surviving spouse property tax exemption program have been eliminated. This means eligibility will no longer be tied to household income.
Full exemption for veterans rated 100% disabled by VA
Veterans who are rated 100% disabled by the U.S. Department of Veterans Affairs (VA), including those receiving Total Disability Based on Individual Unemployability (TDIU), may now qualify for a full property tax exemption on their primary residence.
Expanded options for surviving spouses
Surviving spouses of veterans rated 100% disabled or receiving TDIU may also qualify for a full exemption on their primary residence, even if the veteran wasn’t receiving the exemption before passing away. If the veteran had a disability rating below 100%, surviving spouses may still qualify for a partial exemption based on the disability percentage and their ownership share.
Ability to transfer the exemption when moving
Veterans with a 100% disability rating (including TDIU) and qualifying surviving spouses may transfer their exemption to a new primary residence if they apply within 60 days of the move.
Residents with questions about the new provisions or their eligibility are encouraged to contact the Maricopa County Assessor’s Office at 602-506-3406 or [email protected].
Property owners in Maricopa County will now have a faster, more convenient way to communicate with the Assessor's Office during the property error correction process, thanks to House Bill 2173, which was sponsored by Representative Livingston of Legisl...
Maricopa County Assessor's Office Welcomes New Law Modernizing Communications
Property owners in Maricopa County will now have a faster, more convenient way to communicate with the Assessor's Office during the property error correction process, thanks to House Bill 2173, which was sponsored by Representative Livingston of Legislative District 28, championed by Maricopa County Assessor Eddie Cook, and signed into law by Governor Katie Hobbs.
Prior to HB 2173, when assessors issued a Notice of Proposed Correction to a property owner, there was no established mechanism for the property owner to respond electronically. Similarly, while property owners could file a Notice of Claim online with the Assessor's Office, the Assessor's Office was required to respond in writing. The new law allows for electronic communication at both ends of the process.
Under the new legislation, property owners who elect to communicate electronically can submit their response to a Notice of Proposed Correction or file a Notice of Claim digitally, rather than through traditional written correspondence. Assessors will be required to provide an electronic acknowledgment of receipt and may also communicate with the owner electronically if the owner opts in. All existing deadlines and procedural requirements remain in place, and any communications required to be served by certified mail will continue to follow that process.
"Our office is committed to making it easier for property owners to interact with us, and HB 2173 is a step in the right direction," said Maricopa County Assessor Eddie Cook. "Our customers expect to be able to communicate digitally, and this law helps us meet them where they are."
HB 2173 is part of the Maricopa County Assessor's Office's broader Digital First initiative, which aims to modernize operations and improve accessibility for the 4.6 million residents the office serves.
