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. A veteran rated 100% service-connected, or rated total disability based on individual unemployability (TDIU), 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. Every other rating gets a prorated exemption instead: $4,873 of assessed value for 2026, multiplied by the disability percentage, so a 50% rating exempts about $2,437. Both service-connected ratings under 100% and non-service-connected ratings count for the prorated version. 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, VA and railroad retirement 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) 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 valid photo ID (driver's license or state ID), and proof of income for the prior year — such as your state income tax return if this is your first time applying.
2. Download and complete the Affidavit of Individual Tax Exemption (DOR Form 82514) from your county assessor's website, or request a copy directly from the assessor's office.
3. Check your household income for the prior year against the limit — $39,865, or $47,826 if a minor child or a child with a disability lives in the home. Remember: Social Security payments, VA payments, and railroad retirement do NOT count toward this limit, so many veterans qualify even if total income looks higher.
4. Apply online through your county assessor's office between early January and March 1. The filing window closes March 1, so do not wait until the last minute.
5. Submit your completed DOR Form 82514 along with your VA award letter, photo ID, and income proof through the county assessor's online portal.
6. Contact your county assessor's office directly if you are a veteran rated 100% service-connected or rated TDIU — the full property tax exemption that applies beginning tax year 2026 is new, and assessors are still finalizing procedures. The assessor can confirm exactly how it applies to your situation.
7. Re-confirm your income with the county assessor each year during the January-to-March 1 filing window to keep the exemption active.

What to expect: After submitting your application, the county assessor will review your documents and determine your exemption amount. The exemption is prorated by your VA disability percentage — for 2026, the base exemption is $4,873 of assessed value, so a 50% rating exempts roughly half that amount. Veterans rated 100% service-connected or TDIU may qualify for a full property tax exemption beginning tax year 2026. Processing times vary, so contact your county assessor's office for an estimate. If approved, you must re-apply each year between early January and March 1 to confirm your income and keep the exemption in place. Surviving spouses of 100% service-connected veterans may keep the full exemption while living in the home and remaining 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 at a time.

Renewals

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