MARICOPA COUNTY (Jan. 6, 2023) - As the new year rolls in, so do updated guidelines for Arizona’s property valuation exemptions program.

For the first time since 1989, qualifying veterans with disabilities will be able to apply for the property tax relief thanks to the voter-approved Proposition 130.

Personal exemptions are also available to qualifying widows and widowers and totally and permanently disabled persons who are Arizona residents, but a person is only eligible under one category. The total exemption amount for tax year 2023 is $4,375.

To qualify, there are additional income and property assessment limits. For tax year 2023, the total assessment limit of a property is $29,418. Additionally, an individual with no children under 18 in the residence has a household income limit of $36,077; if there are children under 18 in the home, the income limit is $43,733. Individual exemptions usually result in only a partial property tax reduction.

Moving forward, Proposition 130 also amends the rules and regulations for property valuation and tax exemptions. Now, the state Legislature will determine the qualifications and amounts for the exemptions each year, moving them from the Arizona Constitution to state statute.

Updated forms to reflect these changes are available on the Maricopa County Assessor’s Office website including a new exemption form specifically for disabled veterans. This form should be filed in conjunction with a VA Benefit Summary Letter and will determine the exemption amount based on the percentage of disability.

Maricopa County residents can apply in-person or online through the Maricopa County Assessor’s Office Customer Portal through March 1. If an individual applies between March 1 and Sept. 1, they must submit an Exemption Deadline Waiver.

The Maricopa County Assessor’s Office has nearly 300 employees, about half of whom are appraisers working on land value. Each year, the Maricopa County Assessor’s Office values over 1.8 million real and personal property parcels and accounts. The property values determined by the office serve as the foundation for fairly allocating more than $650 million in property tax revenue for Maricopa County and its cities, towns, and districts. For more information, visit mcassessor.maricopa.gov.