Personal Exemptions
Personal Exemptions
Several Personal Exemption programs are offered through the Assessor’s Valuation Relief Programs Division. Please review the program descriptions to identify the option that best meets your needs. Applications are due by February 28th, or by September 1st with an approved Exemption Deadline Waiver, for the current year.
All programs require applicants to meet both income and residency qualifications.
Income Requirements:.
Total household income from all individuals residing in the home must not exceed the statutory limit, Income does not include Social Security benefits, military pensions, or veterans’ disability payments.
- For households with no children under 18 residing in the home, total income must not exceed $39,865.
- For households with medically or physically disabled children, or children under age 18, who resided in the home during the previous calendar year, total income must not exceed $47,826.
PROGRAMS DEFINED:
Widowed/Totally Disabled: An exemption of up to $4,873 may be applied to reduce the Assessed Limited Property Value (LPV), which is the taxable portion of a property’s value. This reduction may lower your tax bill or, in some cases, eliminate it all together if the assessed value is lower than the exemption amount. If the applicant meets all requirements, including income, and the County Assessor approves the application, the exemption amount is first applied to real property, then unsecured mobile home and/or vehicle registration.
Veteran Disability (Based on %) 1% to 99% Service-Connected Disability or 1% to 100% Nonservice-Connected Disability: An exemption of up to $4,873 may be applied to reduce the Assessed Limited Property Value (LPV), which is the taxable portion of a property’s value. This reduction may lower your tax bill or, in some cases, eliminate it all together if the assessed value is lower than the exemption amount. If the applicant meets all requirements, including income, and the County Assessor approves the application, the exemption amount is first applied to real property, then unsecured mobile home and/or vehicle registration. (Veteran exemption amount is multiplied by the percentage of disability and applied to the percentage of ownership). Must have an honorable discharge to qualify.
Veteran 100% Service-Connected Disability: Fully exempts your Primary Residence from taxation, if the applicant meets all requirements, including income, and the County Assessor approves the application. Must have an honorable discharge to qualify.
Surviving Spouse continuing the Veteran’s 100% Service-Connected Disability Exemption: A granted Exemption, whose property is currently receiving the exemption, may continue for the surviving spouse who remains in the home as Primary Residence and does not remarry.
Income Qualifications:
Income qualifications apply to all applicants, including those seeking the 100% Service-Connected Disabled Veteran exemption. Implementation and eligibility determinations are guided by the intent and interpretation of HB 2672 and the final version of SB 1749.
The legislation establishing this exemption includes income limits. Subsequently, SB 1749 clarified income exclusions by removing payments from veteran pensions in addition to veteran disability pensions from the calculation of income from all sources when determining eligibility under the exemption income cap.
The current statute does not provide an exclusion from income requirements for 100% Service-Connected Disabled Veterans in subsection H or any other provision.
SB1749 was passed by the Arizona Legislature. Requests for changes to current law should be directed to your state representative. For additional information explaining the income qualifications please refer to the SB1749 Fact Sheet.
100% SERVICE-CONNECTED VETERANS RATING:
Eligibility for a 100% Service-Connected Disability is determined by the combined service-connected disability rating shown on the Veteran’s VA Benefits letter. It is not based on the compensation payment level.
In some cases, a Veteran may receive compensation at the 100% rate due to Individual Unemployability (IU); however, the underlying combined disability rating may be less than 100%. For program eligibility and verification purposes, the combined service-connected rating—not the compensation amount—is the controlling factor.
For additional information explaining the distinction between disability ratings and compensation, please refer to the U.S. Department of Veterans Affairs resources below:
These resources provide authoritative guidance directly from the Department of Veterans Affairs.
Contact Information
Phone: 602-506-3406
Department Inbox: [email protected]
Additional Information:
Personal Exemption Arizona Revised Statute A.S.R. § 42-11111
Personal Exemption Arizona Constitution Article 9 Section 2
File your Personal Exemption application online!
Forms
Please click here to apply online
View related forms at Valuation Relief Forms
You may file Online (see link above) or return your completed application with supporting documents to our office via mail or email.
Please visit the FAQ library for answers to more questions.
FAQ
File online:
File your Personal Exemption Online!
Email: [email protected]
Para Espanol, email [email protected]
Mail or In Person:
Attn: PE
Maricopa County Assessor
301 W Jefferson St.
Phoenix AZ 85003
Please call for alternative solutions for filing if there are additional hardships
Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Income documentation
Copy of Spouse's death Certificate
Exemption Deadline Waiver after (March 1st through Sept 1st)
Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Income documentation
AZ Department of Revenue Certificate of Disability (DOR82514B) completed and signed by a competent medical authority.
Exemption Deadline Waiver after (March 1st through Sept 1st)
Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Income documentation
Copy of Veterans Affairs letter (showing % of disability)
Exemption Deadline Waiver after (March 1st through Sept 1st)
Personal Exemption Application
Copy of Proof of Primary Residency
Copy of Income documentation
Copy of Veterans Affairs letter (showing % of disability)
Exemption Deadline Waiver after (March 1st through Sept 1st)
Personal Exemption Application
Copy of Proof of AZ Residency
Copy of Spouse's death Certificate
Exemption Deadline Waiver after (March 1st through Sept 1st)
Note: Income documentation is not required.
Widowed, Totally Disabled, and Veteran Disability (Based on %) No, the exemption is applied to the qualifying owner's portion of any real estate first, then to a mobile home or automobile.
Veteran 100% Service Connected Disability and Surviving Spouse Yes, it is only applied to the Primary Residence
Income Requirements:
Total household income from all individuals residing in the home must not exceed the statutory limit. Income does not include Social Security benefits, military pensions, or veterans’ disability payments.
- For households with no children under 18 residing in the home, total income must not exceed $39,865.
- For households with medically or physically disabled children, or children under age 18, who resided in the home during the previous calendar year, total income must not exceed $47,826.
The exemption amount is multiplied by the percentage of disability and applied to the percentage of ownership. Example: Exemption amount for 2026 is $4,873 multiplied by 60% of disability which equals $2,924. This new exemption amount would be applied to the Assessed limited property value (LPV) by the percentage of ownership.
The Percentage of ownership is how many individuals are on title/deed. Example: If there are two names on title/deed, then the full $2,924 would be applied to 50% of the LPV.