Bill > SB1158

This bill modifies Arizona's property tax exemption rules for widows, widowers, disabled individuals, and veterans. The key changes include creating a full property tax exemption for widows and widowers of first responders who died in the line of duty, and maintaining a partial property tax exemption for other qualifying groups. The partial exemption allows up to $4,188 in tax relief for individuals with a total property assessment of $28,459 or less, with veterans' exemptions prorated based on their disability percentage. Eligibility is determined by total household income, which cannot exceed $34,901 without children or $41,870 with children, and requires annual income verification. The bill expands the definition of "first responder" to include law enforcement officers, firefighters, and paramedics, including volunteers. The legislation also requires annual adjustments to exemption amounts based on the GDP price deflator and clarifies that individuals cannot claim multiple exemption categories simultaneously. The new tax exemption rules will apply to tax years beginning after December 31, 2025, providing time for implementation and allowing affected property owners to understand the new regulations.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/82331