A written determination letter from the U.S. Social Security Administration now counts as certification of a total and permanent disability for Arizona's disability property tax exemption, and the full exemption for veterans with a 100% service-connected disability rating is now written to cover their primary residence.
Official title: property tax exemption; disability; determination
- September 12, 2026
The law's markup doesn't clearly show what changed here.
The text of the law is the only authority. What this label means
What changes
BeforeA total and permanent disability had to be certified by a listed licensed health professional, a registered nurse practitioner, or the U.S. Department of Veterans Affairs (through a disability award letter).
NowThe U.S. Social Security Administration, as shown by a written determination letter, is also accepted as a "competent medical authority" that can certify the disability.
BeforeThe "property" of a veteran with a 100% service-connected disability rating from the U.S. Department of Veterans Affairs was fully exempt from property tax.
NowThe veteran's "primary residence" is fully exempt from property tax.
BeforeA surviving spouse could keep the full exemption if the veteran's property was eligible, as long as the spouse used the property as a primary residence and did not remarry.
NowA surviving spouse of a veteran whose primary residence is receiving the exemption may keep the full exemption for the surviving spouse's primary residence as long as the spouse does not remarry.
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NowA primary residence owned by both an eligible veteran and the veteran's spouse is treated as if the veteran owned it alone for this full exemption.
Who it affects
- Arizona residents with a total and permanent disability who claim the property tax exemption
- Veterans with a 100% service-connected disability rating and their spouses and surviving spouses
- County assessors
What you need to do
Nothing new is required. People with a total and permanent disability who file the exemption affidavit with their county assessor may now use a written Social Security Administration determination letter as certification of the disability.
What the law doesn't answer
- Which tax year the changes first apply to
- What a Social Security Administration determination letter must say to qualify
- Whether veterans currently receiving the full exemption on property other than a primary residence will lose it
- How "primary residence" is defined or proven for the veterans' exemption
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.