Property Tax Exemptions for Veterans and Surviving Spouses

Updated requirements beginning with tax year 2027

The Mohave County Assessor’s Office helps eligible veterans with disabilities and surviving spouses receive property tax exemptions available under Arizona law.

Legislation approved in June 2026 expands these benefits beginning January 1, 2027. There are no household income limits or assessed property value limits for the veteran and qualifying surviving-spouse exemptions described on this page.

Eligibility depends on the veteran’s U.S. Department of Veterans Affairs (VA) service-connected disability, applicable property ownership and residency requirements.  Veterans must be Arizona residents and must have been discharged, separated, or released from qualifying service under honorable conditions. Surviving-spouse applicants must also meet Arizona residency requirements.

1. Veterans with a nonservice-connected disability

A veteran with a VA-rated nonservice-connected disability may qualify for a partial property tax exemption. The allowable exemption is calculated by multiplying the annual maximum exemption amount by the veteran’s VA disability percentage.

For example, a 50% disability rating allows 50% of the annual maximum exemption amount. A 100% nonservice-connected disability rating allows the entire annual maximum amount.  This exemption reduces the assessed value used to calculate property taxes. It is not a dollar-for-dollar reduction of the tax bill, and the disability percentage is not the percentage by which the tax bill will be reduced.

2. Veterans with a service-connected disability rated below 100%

A veteran with a service-connected VA disability rating below 100% may qualify for a partial exemption.

A 70% disability rating allows 70% of the annual maximum exemption amount. Actual tax savings depend on the allowable exemption and the tax rates applicable to the property.

A veteran whose VA rating is below 100% but whose VA disability status is Total Disability Based on Individual Unemployability (TDIU) may qualify for the full exemption described below.

Annual exemption amount: Arizona adjusts the maximum partial exemption amount each year. Contact the Assessor’s Office for the amount applicable to the tax year for which you are applying…. 

3. Veterans with a 100% service-connected disability or Total Disability Based on Individual Unemployability (TDIU)

A qualifying veteran’s primary residence is fully exempt from property taxation if the veteran has either:

  • A 100% service-connected disability rating from the VA; or
  • VA disability status of Total Disability Based on Individual Unemployability (TDIU).

The full exemption applies to the qualifying primary residence. It does not extend to every property the veteran owns, such as a second home, rental property, or separately owned vacant land.

When the primary residence is owned by the eligible veteran and the veteran’s spouse, Arizona law treats the residence as if the veteran owned it entirely for this exemption. If another person or entity also owns an interest, contact the Assessor’s Office so we can determine how the ownership affects the exemption.

4. Surviving spouses: continuation and new eligibility

Beginning with tax year 2027, an eligible surviving spouse may qualify even if the veteran did not apply for or receive an exemption before death. Eligibility is based on whether the deceased veteran qualified for the applicable veteran exemption and whether the surviving spouse meets the remaining requirements.

Full exemption

The primary residence of a qualifying surviving spouse is fully exempt when the deceased veteran was eligible for the exemption based on a 100% service-connected disability rating or TDIU status.

Partial exemption

The primary residence of a qualifying surviving spouse may receive a partial exemption when the deceased veteran was eligible based on a nonservice-connected disability or a service-connected disability rated below 100%. The amount equals the annual maximum partial exemption multiplied by the deceased veteran’s VA disability percentage.

Requirements for surviving spouses

  • The applicant must remain a widow or widower; remarriage disqualifies the applicant.
  • A copy of the veteran’s death certificate
  • The property must be the surviving spouse’s primary residence, with qualifying ownership.
  • The applicant must provide evidence of the deceased veteran’s VA disability rating or TDIU status and establish eligibility with the Assessor’s Office.
  • No household income or assessed property value limits apply to these veteran surviving-spouse exemptions.

Please contact our office after the veteran’s death so we can review eligibility and update the exemption records.

Moving to another primary residence

An exemption does not transfer automatically. To qualify a subsequent primary residence, file a completed exemption transfer form with the assessor in the county where the new residence is located within 60 days after it becomes your primary residence. This requirement applies to veterans and surviving spouses claiming these exemptions.

How to apply

File an exemption application and supporting documentation with the Mohave County Assessor’s Office. The regular statutory filing period begins on the first Monday in January and runs to March 1. Contact our office for filing instructions and available options if you miss the regular filing period.

Be prepared to provide:

  • Identification and evidence of Arizona residency.
  • Property identification and ownership information.
  • VA documentation showing the disability percentage, service-connected or nonservice-connected status, and TDIU status, if applicable.
  • For surviving spouses, the veteran’s death certificate, evidence of marriage, and the veteran’s applicable service and VA documentation.

Additional documentation may be requested to establish eligibility. Approval is required; receiving VA benefits alone does not automatically create a property tax exemption.

Keeping your exemption current

Notify the Assessor’s Office in writing of any event that disqualifies you or the property, including a change in ownership, a change in qualifying use, or a surviving spouse’s remarriage. Contact us if your disability status or other eligibility information changes.

Only one individual exemption category under A.R.S. § 42-11111 may be claimed at a time. These exemptions cannot be combined with another individual exemption under that section.

Questions or application assistance?

Visit the Mohave County Assessor’s Office for assistance determining which exemption applies and what documentation to submit.

OR

Contact our Exemptions Specialist:

Ms. Virginia James
(928) 753-0703 ext. 4550