property tax; exemption; widows; widowers

SB 1158 expands property tax exemptions in Arizona for specific groups. It provides full tax exemption for widows/widowers of first responders killed in line of duty, and a $4,188 partial exemption (capped at $28,459 property value) for other widows/widowers, veterans with disabilities, and people with total permanent disabilities. Eligibility requires meeting annual income limits ($34,901-$41,870 depending on dependents) and filing annual affidavits with county assessors. The exemption amounts adjust annually based on inflation, and unused exemption amounts can apply to personal property taxes.