Bill > HB2792

This bill amends Arizona law regarding property tax exemptions for veterans, widows, widowers, and individuals with total and permanent disabilities. Specifically, it clarifies that the property tax exemption for a veteran with a 100% service-connected disability applies to their "primary residence," and their surviving spouse can continue to claim this full exemption for their own primary residence if they do not remarry. The bill also clarifies that a primary residence owned by a qualifying veteran and their spouse will be treated as if owned solely by the veteran for exemption purposes, and that the various exemption categories are exclusive, meaning an individual cannot claim more than one type of exemption even if eligible for multiple. These changes are set to take effect for tax years beginning after December 31, 2025.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/84613