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Exemptions for property of widows, widowers and disabled persons (ARS §42-11111) 

If you would like to apply for an exemption, please read the information listed below on this page.

If you already have an exemption, and you would like information about how to reapply in order to keep your exemption, please click here.

For more information about either process, please call (520) 866-6363.

When Do I Apply?

You must file an application every year between:
1st Monday in January through Last Day of February

First Time Applying?

You must apply in person, thereafter it may be done by mail (Notary Public required.)

Filing an Exemption?

You may file for an exemption at:

    Pinal County Assessor's Office
    Building E
    31 N Pinal St
    Florence, AZ 85132

Widows & Widowers
Copy of spouse's DEATH CERTIFICATE. If the spouse died out of state, the widow/widower must prove RESIDENCY in Arizona prior to January 1, 1969.
 

What Are the Qualifications
Total Net Assessed valuation in Arizona cannot exceed
$24,900

Income from all sources, excluding social security, cannot exceed $30,536

If children under 18 years of age reside in household, income cannot exceed $36,643

Disabled Person
Medical Certificate from an Arizona licensed physician, form available from Assessor's office during exemption enrollment.
 

Documents Required with Applications

  1. Copy of Death Certificate (Certified/Original)
  2. 2013 Arizona State Income Tax Return
  3. Copy of the prior year's tax bill or valuation card of all properties in Arizona
  4. License plate numbers for all motor vehicles
  5. Title/Tax bill
  6. ARIZONA DRIVERS LICENSE OR AZ ID

Exemption Limits for Ownership

Total Net Assessed Value shall not exceed:

$24,900

Allowable Exemption

$3,664

Church Non-Profit Organizations

PROPERTY MUST BE USED FOR NON-PROFIT PURPOSES
(ORGANIZATIONS FILE BETWEEN 1ST MONDAY OF JANUARY THRU LAST DAY OF FEBRUARY.)

The documents we request are...

  1. Articles of Incorporation
  2. IRS Exemption Authorization Forms
  3. Detailed information on the usage of the property

Requirements for Widow or Widower's Exemption

  • Must be a permanent resident of Arizona-must present Arizona Drivers License or ID

  • Must have resided with their spouse in Arizona at the time of the spouse's death: or if their spouse died while a resident of another state, then the surviving spouse must have come to Arizona before January 1, 1969

  • 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 $24,900. 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 thru the last day of February

  • Must be able to state that either item A or B below is true:

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 $24,900. 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 thru the last day of February

  • Must be able to state that either item A or B below 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* including myself, my spouse, and any children aged 18 or more who resided with me, did not exceed $30,536 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* including myself, my spouse, and any other of my children resided with me, did not exceed $36,643 during the previous calendar year.

* All sources pursuant to ARS §42-11111 C & D.

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.

Assessor's Office
Address
31 N Pinal Street
Building E
Florence, AZ 85132

Office Hours
Monday to Friday
8:00AM to 5:00PM

Phone Numbers
Office: 520.866.6361
Fax:    520.866.6353
Toll free: 888.431.1311