HB 2792 Arizona House · 57th Legislature - Second Regular Session

property tax; exemption; veterans

HB 2792 creates property tax exemptions for Arizona veterans with disabilities and certain other groups. Veterans with a 100% service-connected disability rating get full exemption on their primary residence, while those with lower ratings (service or non-service connected) receive a partial exemption capped at $4,188, adjusted by their disability percentage. Widows, widowers, and people with total permanent disabilities also qualify for a $4,188 exemption, subject to income limits of $34,901-$41,870 depending on household size. The exemption amounts and income thresholds automatically adjust annually based on inflation metrics. This bill directly affects eligible veterans, their surviving spouses, and qualifying widows/widowers by reducing their property tax burden.

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Jan 2026

House Passage

Feb 2026

Senate Passage

Feb 2026

Signed into Law

Feb 2026

Introduced Jan 22, 2026 Signed Feb 12, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

House Engrossed Version (02/04/2026) → Chaptered Version · 4 edits

MODERATE

This bill finalizes property tax exemptions for veterans, widows, widowers, and persons with total and permanent disabilities in Arizona. The primary substantive change is the addition of a new definition for 'veteran' to clarify eligibility, while also adding specific exclusions for certain income sources like railroad retirement and unemployment benefits. The bill also establishes a formal annual notification requirement for recipients to report changes in income or status that could disqualify them from the exemption.

Scope change

The bill's scope remains consistent with the House version, applying to tax years beginning on or after December 31, 2025, with no changes to the fundamental categories of eligible individuals.

DEFINITION

Added a specific definition for 'veteran' to include service in various uniformed services, the National Oceanic and Atmospheric Administration, the Public Health Service, and the American Red Cross, ensuring clarity on who qualifies.

REQUIREMENT

Introduced a mandatory annual requirement for eligible individuals to calculate their income and notify the county assessor in writing if their circumstances change, ensuring continued compliance with income limits.

ELIGIBILITY

Added specific exclusions to the income calculation, removing railroad retirement benefits, unemployment insurance payments, and workers' compensation from the income sources used to determine eligibility.

TECHNICAL

Corrected minor formatting inconsistencies and standardized the text of the statute to match the final chaptered version.

Floor votes · Senate Feb 10, 2026 · House Feb 4, 2026

How they voted

29–1

Passed

Total votes 30

Feb 10, 2026

D Democratic13

12 Yea 1 Nay

92% Yea

R Republican17

17 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 12, 2026

Signed into law

Signed by Governor

executive

Feb 10, 2026

Upper · Passed

PASSED

upper

Feb 4, 2026

Lower · Passed

PASSED

lower

Feb 3, 2026

Lower · Passed

lower

Jan 28, 2026

Lower · Passed

lower

1 primary · 0 co-sponsors