How to apply for Property Tax Exemption for Widows, Widowers & Persons with Disabilities

Who it's for

Arizona gives a property-tax exemption (reducing assessed value by $4,873 for 2026) to widows, widowers, and people with a total and permanent disability who own a home in Arizona. Household income from all sources must be $39,865 or less (or $47,826 with minor children or a disabled dependent), and the total assessed value of your Arizona property must be $36,454 or less. Apply to your county assessor between the first Monday in January and March 1.

What you'll need

• Application/affidavit filed with the county assessor
• For widows/widowers: spouse's death certificate
• For disability: Arizona DOR Certificate of Disability (Form 82514B) signed by a medical authority
• Income documentation

Where to apply

What to say when you call

"Hello, I'm calling to ask about Property Tax Exemption for Widows, Widowers & Persons with Disabilities. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need application/affidavit filed with the county assessor, for widows/widowers: spouse's death certificate, for disability: Arizona DOR Certificate of Disability (Form 82514B) signed by a medical authority — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Note the application window: you must apply to your county assessor between the first Monday in January and March 1 each year. Missing this window means waiting until the next year.
2. Confirm you meet the eligibility requirements. You must be a widow or widower who has not remarried, or have a total and permanent disability. Your household income from all sources must be $39,865 or less (or $47,826 if you have minor children or a disabled dependent). The total assessed value of all your Arizona property must be $36,454 or less.
3. Gather your required documents. All applicants need a completed application/affidavit and income documentation. Widows and widowers also need their spouse's death certificate. Applicants with a disability also need Arizona Department of Revenue Form 82514B (Certificate of Disability) signed by a medical authority. If you are legally blind, ask your county assessor whether you qualify through the disability path using Form 82514B.
4. Contact your county assessor to get the application/affidavit form and confirm any county-specific instructions. You can also call the Arizona Department of Revenue at 1-602-716-6843 for guidance.
5. Submit your completed application, affidavit, and all supporting documents to your county assessor. You may be able to apply online or by phone — check with your county assessor for the options available in your county.
6. Keep a copy of everything you submit for your records.

What to expect: After submitting, your county assessor will review your application and documents. Processing times vary, so ask your assessor for an estimate if you need one. If approved, the exemption reduces your property's assessed value by $4,873 for 2026, which lowers your property tax bill. Because this exemption requires annual renewal, you will need to reapply each year during the same January-to-March 1 window. Watch for any renewal notices from your county assessor and make sure your income and property value still fall within the program limits each year.

Renewals

annual