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ARIZONA HOUSE OF REPRESENTATIVES57th Legislature, 2nd Regular Session |
House: WM DP 8-0-0-1 | Third Read DP 57-3-0-0Senate: Third Read 29-1-0-0Chapter 2 |
HB 2792: property tax; exemption; veterans
Sponsor: Representative Carbone, LD 25
Signed by the Governor
Overview
Specifies that the primary residence of a veteran with a service-connected disability whose disability rating by The United States Department of Veterans Affairs (VA) is 100% is fully exempt from taxation.
History
Currently, a veteran with a service or nonservice connected disability receives an exemption of $4,188 if the property tax does not exceed $28,459 (A.R.S. § 42-11111).
Disability ratings for veterans are done by the VA to determine the veteran's disability compensation rate and other eligibility benefits. The VA bases the rating on evidence the veteran provides (doctors reports or medical tests), results from the VA's claim exam and information the VA receives from other sources such as federal agencies. VA disability ratings do not exceed 100% and will be calculated as a combined disability rating if the veteran has multiple disability ratings (VA.gov).
To qualify for this exemption, the total income from all sources of the claimant and the claimant's spouse and the income from all sources of all the claimant's children who resided with the claimant in the claimant's residence in the year immediately preceding the year for which the claimant applies for the exemption shall not exceed $34,901 if none of the claimant's children under 18 years of age resided with the claimant in the claimant's residence or $41,870 if one or more of the claimant's children are residing with the claimant in the claimant's residence. An individual is not entitled to property tax exemptions under more than one category as a widow or widower, a person with a total and permanent disability or a veteran with a disability even if the individual is eligible for an exemption in more than on category (A.R.S. § 42-11111).
Provisions
1. Specifies that the primary residence of a veteran with a service-connected disability whose disability rating by the VA is 100% is fully exempt from property taxation. (Sec.1)
2. Specifies the surviving spouse of a veteran whose primary residence is receiving the exemption may continue to claim the full exemption for the surviving spouse's primary residence if the spouse does not remarry. (Sec. 1)
3. Specifies that a primary residence that is owned by a veteran and the veteran's spouse who are eligible for the exemption, shall be treated as if owned only by the veteran. (Sec. 1)
4. Specifies qualifications for the tax exemption. (Sec. 1)
5. Specifies that property tax exemptions are exclusive from each other, and individuals are not entitled to multiple property tax exemptions. (Sec. 1)
6. Applies to tax years beginning January 1, 2026. (Sec. 2)
7. Contains an emergency clause. (Sec. 3)
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11. Initials VP/CS HB 2792
12. 2/13/2026 Page 0 Signed by the Governor
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