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ARIZONA STATE SENATE
Fifty-Seventh Legislature, Second Regular Session
property tax exemption; disability; determination
Purpose
Adds a U.S. Social Security Administration (SSA) determination letter to the items that may be used to certify a person's disability for the purposes of determining eligibility for a property tax exemption.
Background
All property in Arizona is subject to taxation with certain exemptions
outlined in the Arizona Constitution and prescribed by statute. The property of
Arizona residents who are widows, widowers, persons with total and permanent
disabilities or veterans with service or
nonservice-connected disabilities are exempt from property tax subject to the
conditions and limitations prescribed by statute.
A widow, widower, person with a total and permanent disability or veteran with a service or nonservice-connected disability must initially establish eligibility for the property tax exemption by filing an affidavit with the county assessor. A person with a total and permanent disability is a person who is unable to engage in any substantial gainful activity, for pay or profit, by reason of any physical or mental impairment that is expected to last for a continuous period of at least 12 months or result in death within 12 months, as certified by a competent medical authority. A competent medical authority is: 1) a licensed chiropractor, physician, physician assistant or psychologist; 2) a registered nurse practitioner; or 3) the U.S. Department of Veterans Affairs, as evidenced by a disability award letter. The competent medical authority's certification of a person's disability must accompany the property tax exemption eligibility affidavit filed with the appropriate county assessor (A.R.S. §§ 42-11002 and 42-11111).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Adds, to the definition of competent medical authority, the SSA, as evidenced by a written determination letter.
2. Becomes effective on the general effective date.
House Action
WM 1/28/26 DP 6-1-1-1
3rd Read 2/10/26 43-12-5
Prepared by Senate Research
February 25, 2026
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