Personal Exemption

Widows, widowers, and people with disabilities with low income may qualify for a property tax exemption on their primary residence in Arizona. This exemption lowers the assessed value of the property by $3,965 or more with a corresponding reduction in tax.

Here are the basic requirements for these exemptions:

1. You must be an Arizona resident.

2. Total assessed valuation in Arizona must not exceed $27,498 for the 2020 tax year.

3. Total income from all sources, excluding social security, cannot exceed $33,722 (for 2020).

If children under 18 years of age or disabled children reside in the household, income cannot exceed $39,634 (for 2019).

4. For widows and widowers, both the widow/widower and spouse must have been Arizona residents at the time of spouse’s death.

5. For an exemption is based on disability, the disability must be total and permanent and certified by a licensed physician on Form DOR82514B.

Each County has its own form to apply for this exemption:

• Here is the application form for Maricopa County

• Here is the application form for Pima County

The Pima County Assessor's website has a good explanation of these exemptions with a lot of additional information.