Exemptions

Exemptions for Property of Widows, Widowers & Disabled Persons (ARS §42-11111)

If you would like to apply for an exemption, please read the following information.

If you already have an exemption, and you would like information about how to reapply in order to keep your exemption, please visit the Renew Exemption page.

We will still be processing and providing Automotive Slip calculations as requested. If you need an Automotive Slip, please contact us at 520-866-6361.

For more information about either process, please call 520-866-6361.

When & Where to Apply

First Monday in January through Last Day of February.

First-time applicants must apply in person. Thereafter it may be done by mail (Notary Public required).

You may file for an exemption at:

  • Pinal County Assessor's Office
    31 N Pinal Street, Building E
    Florence, AZ 85132
  • Casa Grande
    820 E Cottonwood Lane, Building A
    Casa Grande, AZ 85122
    Office Hours:
    Monday thru Thursday
    8 am to 4 pm
  • Apache Junction
    575 N Idaho Road, 800 Building
    Apache Junction, AZ 85119
    Office Hours:
    Monday thru Thursday
    8 am to 4 pm
  • San Tan
    31505 N Schnepf Road
    San Tan Valley, AZ 85140
    Office Hours:
    Tuesday and Thursday
    8 am to 4 pm
  • Maricopa
    19955 N Wilson Avenue Building 100
    Maricopa, AZ 85139
    Office Hours:
    Tuesday thru Friday
    8 am to 3:30 pm

Kinds of Exemptions

You May File for an Exemption for:

  • Widows and Widowers
    Requires a copy of spouse's death certificate.
    View How-To Video
  • Disabled Person
    Requires a Medical Certificate from an Arizona licensed physician, form available from the Assessor's office during exemption enrollment.
    View How-To Video

Qualifications:

  • You must be a permanent resident of Arizona
  • Total Net Assessed valuation in Arizona cannot exceed $30.099
  • Income from all sources, excluding social security, cannot exceed $37,297
  • If children under 18 years of age reside in the household, income cannot exceed $44,745

Documents Required with Applications:

  • Copy of Death Certificate (Certified/Original)
  • 2023 Arizona State Income Tax Return
  • Copy of the prior year's tax bill or valuation card of all properties in Arizona
  • License plate numbers for all motor vehicles
  • Title/Tax bill
  • Arizona Driver's License or AZ ID

Exemption Limits for Ownership

Total Net Assessed Value shall not exceed $30,099

Allowable Exemption: $4,476

Requirements for Widow or Widower's Exemption

  • Must be a permanent resident of Arizona - must present Arizona Drivers License or ID
  • Must present the death certificate of the deceased spouse to the Assessor
  • Must not have property value (within the State of Arizona) that exceeds a Net Assessed value of $30,099. Net Assessed value can be found on your tax notice or Notice of Valuation card
  • Must re-apply every three year cycle between first Monday in January and last day of February. If applying during the middle of a cycle, you will be required to file at the beginning of the next cycle.

Requirements for Disabled Persons Exemption

  • Must be a permanent resident of Arizona - must present Arizona Drivers License or ID
  • Must be over the age of 17
  • Must be medically certified as 100% totally and permanently disabled by your doctor (The Assessor's Office will supply the necessary medical forms)
  • Must not have property value (within the State of Arizona) that exceeds a Net Assessed value of $30,099. Net Assessed value can be found on your tax notice or Notice of Valuation Card
  • Must file an application each year between first Monday in January and the last day of February
  • Must be able to state that either item A or B is true:
    1. None of my children under 18 years of age resided with me during the previous calendar year. The total income from all sources (see note) including myself, my spouse, and any children aged 18 or more who resided with me, did not exceed $37,297 during the previous calendar year.
    2. At least one of my children who was under 18 years of age or who was totally and permanently disabled, resided with me during the previous calendar year. The total income from all sources (see note) including myself, my spouse, and any other of my children resided with me, did not exceed $44,745 during the previous calendar year.

Note: All sources pursuant to ARS §42-11111 C and D.

Church Non-Profit Organizations

Property must be used for non-profit purposes (organizations file between 1st Monday of January and last day of February).

The documents we request are:

  • Articles of Incorporation
  • IRS Exemption Authorization Forms
  • Detailed information on the usage of the property

Exemptions

Real and personal property is subject to taxation unless it falls under one of the types of property exempted by the Arizona constitution. These exemptions are covered under A.R.S. º 42-11102. Some examples are: certain widows and widowers, property owned by federal, state, city, and county governments, qualifying religious organizations, qualifying educational facilities, business inventory held for resale, and household goods used for non-commercial purposes. For a complete listing, consult the statute.

If you already have an exemption, and you would like information about how to reapply in order to keep your exemption, see the Renew Exemption page.

We will be mailing out renewal applications in 2025 and we will ask for you to verify your eligibility at that time. We realize there will be a transition period for everyone involved with this change but going to a three-year cycle will save the public and our office the cost of processing and mailing the paperwork in the off years.