property tax; exemption; widows; widowers

SB 1130 modifies Arizona's property tax exemption rules to provide full tax exemption for widows and widowers of first responders killed in the line of duty. It adjusts veterans' exemptions: those with 100% service-connected disability get full exemption, while others receive a scaled exemption up to $4,188 based on their disability percentage. Eligibility requires income under $34,901 (no children) or $41,870 (with qualifying children), with annual inflation adjustments to these limits. The bill also excludes vehicle taxes from property valuation calculations when determining exemption amounts.