Requirements for Widow, Widower's and Disabled Persons

*(Additional requirements for disabled persons appear at the end)

Filing dates are January 1 through the last working day in February each year. Failure to file during this time may result in paying taxes for that year.

Widow/Widower/Disabled person shall appear in person and sign his/her exemption when applying for the first time. After that it can be done my mail.

Must have resided with husband/wife in this state at the time of his/her death.

If husband/wife died in another state, widow, widower must have been a resident of this state prior to January 1, 1969.

You must bring in death certificate which will be returned. Widow/widower's name must appear on death certificate as the surviving spouse. If property is in joint tenancy, you may record an original death certificate to remove the deceased person's name from the property. If a warranty deed, it must be probated into widow/widower's name alone to receive exemption, otherwise, you will only receive 1/2 exemption. If there are three names on the property you will receive 1/3 exemption, etc.

If widow/widower/disabled person acquires property after the last day of February, or becomes a widow/widower or disabled after that date, such property will not be eligible for tax exemption until the following year.

Income Limitations

ARS 42-11111: Allowable income to qualify for tax exemptions:

"In order to qualify for this exemption, the income from all sources of a widow or widower, together with the income from all sources of all children of the claimant residing with the claimant in his or her residence in the year immediately preceding the year for which the claimant applies for this exemption shall not exceed:"

(a) $13,200 if none of the claimant's children under the age of eighteen years resided with him or her in the claimant's residence.

(b) $18,840 if one or more of the claimant's children residing with him or her in the claimant's residence was under the age of eighteen years, or was totally and permanently disabled, physically or mentally, as certified by competent medical authority as provided by law.

The exemptions from taxation are allowed in the amount of $3,000 if the person's total assessed value does not exceed $10,000. Total assessed value cannot exceed $10,000 in the entire state (assessed value is 10% of the full cash value). You must list all real and personal property owned in Arizona including cars, mobile homes, etc. Total full cash value cannot exceed $100,000 in the state, this is the full cash value NOT assessed value.

Social Security, railroad retirement, Government premium dividends and insurance dividends are not considered as taxable income.

Please note: In order to qualify for widow/widower's/disabled exemption, an affidavit must be signed every year.

To apply, the following documents are required:

• Death certificate
• Last tax bill (paid or not)
• Vehicle registrations
• Income tax statement
• Mobile home title(s)

*Additional requirements for disabled persons

• Must be 18 years of age or over.
• Certification of 100% total and permanent disability is required by a licensed physician or psychiatrist. Disability of person may be physical or mental resulting in that person's inability to engage in substantial, gainful employment.
• Forms for certification of disability are prescribed by the Arizona Department of Revenue. These forms may be requested from the Assessor's Office, which must be completed by a physician each year in January or February.