Property Tax Exemption for Widows and Widowers
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 from the income calculation. Separately, an asset test applies: the total Assessed (Limited Property) Value of all property the claimant owns in Arizona may not exceed roughly $36,865 (2026, DOR-adjusted).
- Ownership
- Own qualifying property in Arizona; on first filing, submit a copy of the spouse's death certificate.
- Residency
- Arizona resident; the widow/widower must have been an Arizona resident with a spouse who died while a resident of Arizona, or have been an Arizona resident on January 1, 1969, or become a widow/widower while residing 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 during the application window January 2 to March 1 for the 2026 tax year (late-filing relief may be available by petition).
- Renewal: annual — Income eligibility is redetermined each year; claimants generally must reaffirm/re-file annually with the county assessor.
Combining with other exemptions
A claimant qualifying under more than one category (widow/widower, disability, veteran) receives only one exemption amount.
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.