Property Tax Exemption for Persons with a Total and Permanent Disability
Who qualifies
- Income limit
- $39,8652026 household income may not exceed $39,865, or $47,826 if one or more of the claimant's children under 18 (or disabled) reside in the home; Social Security, Railroad Retirement, and VA disability income are excluded. Asset test: total Assessed (Limited Property) Value of all Arizona property owned may not exceed roughly $36,865 (2026).
- Ownership
- Own qualifying property; provide a Certification of Disability for Property Tax Exemption (DOR Form 82514B) attesting to total and permanent disability.
- Residency
- Arizona resident owning qualifying property in Arizona.
How much it saves
Worked example — a $300,000 home at Arizona's median effective rate (~0.54%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: File with the county assessor January 2 to March 1 for the 2026 tax year.
- Renewal: annual — Income eligibility redetermined each year; generally must reaffirm/re-file annually with the county assessor.
Combining with other exemptions
Only one exemption amount is allowed even if the claimant qualifies under multiple categories.
Amount cross-checked against a second official artifact: mcassessor.maricopa.gov/page/valuation_relief/.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.