How to apply for Arizona Disabled Veteran Property Tax Exemption (Proposition 130)

Who it's for

Arizona reduces property taxes for veterans with a VA disability rating. For 2026 the exemption is $4,873 of assessed value, multiplied by the disability percentage — a 50% rating exempts about $2,437 of assessed value, and both service-connected and non-service-connected VA ratings count. New for tax year 2026: a veteran rated 100% service-connected has the home fully exempt from property tax, even if the property is jointly owned, and the surviving spouse keeps that full exemption while living in the home and unmarried. Household income for the prior year must be $39,865 or less ($47,826 with a minor or disabled child at home) — but Social Security and VA payments do not count toward that limit, so many retirees qualify on paper income that looks higher. Apply with the county assessor between early January and March 1, with the VA letter showing the rating.

What you'll need

• VA benefits or award letter showing the disability rating (a VA disability award letter counts as the medical certification)
• Affidavit of Individual Tax Exemption (DOR Form 82514 / 82514V) filed with the county assessor
• Proof of income for the prior year (the assessor may ask for the state income tax return with a first-time filing)
• Photo ID (driver's license or state ID)

Where to apply

Step by step

1. Gather your required documents: your VA benefits or award letter showing your disability rating, a completed Affidavit of Individual Tax Exemption (DOR Form 82514 or 82514V), proof of income for the prior year (such as your state income tax return for a first-time filing), and a photo ID such as a driver's license or state ID.
2. Check your household income for the prior year against the limit — $39,865 or less, or $47,826 or less if a minor child or a child with a disability lives in the home. Social Security payments, VA payments, and railroad retirement do NOT count toward this limit, so many veterans qualify even if their total income looks higher.
3. Note your VA disability rating, as the exemption is prorated by that percentage. For tax year 2026, the exemption base is $4,873 of assessed value multiplied by your disability rating percentage. Veterans rated 100% service-connected may qualify for a full property tax exemption beginning tax year 2026 — contact your county assessor to confirm how this applies in your county, as procedures are still being finalized.
4. Apply online through your local county assessor's office during the filing window, which runs from early January through March 1. Submit your completed DOR Form 82514 or 82514V along with your supporting documents.
5. If this is your first time applying, be prepared to provide your prior-year state income tax return if the assessor requests it as proof of income.
6. After submitting, ask the assessor's office about processing times, as they vary by county.

What to expect: After your application is submitted, the county assessor will review your documents and determine your exemption amount based on your VA disability rating percentage and the current exemption base. Processing times vary, so contact your county assessor's office for an estimate. If approved, the exemption will reduce the assessed value of your home for that tax year. Keep in mind that this exemption is annual — you must re-confirm your income with the county assessor each year during the filing window, which runs from early January through March 1. If you are the surviving spouse of a 100% service-connected veteran, you may keep the full exemption while you live in the home and remain unmarried. Other surviving spouses may qualify under Arizona's separate widow/widower exemption. Note that only one exemption category — veteran, widow/widower, or disability — may be claimed per person.

Renewals

annual — re-confirm income with the county assessor each year (filing window runs early January to March 1)