Cochise County Assessor: Disabled Veteran Property Tax Exemption

The exemption is the State's, under ARS 42-11111; the Arizona entry gives the tax year 2026 text and the changes House Bill 4168 makes from tax year 2027. The Cochise County Assessor decides claims in the county. Applying. The Assessor's filing period for 2026 was January 2 to March 1, on the Affidavit of Individual Tax Exemption (form 82514), with the VA Summary of Benefits letter and a copy of the 2025 Arizona income tax return, which can follow up to June 30. First-time filers must come in person. The 2026 figures. $4,873 of assessed value, multiplied by the VA disability percentage, for a veteran with a service-connected rating below 100% or a nonservice-connected rating; a veteran rated 100% service-connected is fully exempt. Household income in 2025 may not exceed $39,865, or $47,826 with a dependant under 18 at home, leaving out Social Security, railroad retirement and veterans' disability payments. Where the page is narrower than the law. - The value cap. Under "Assessed Valuation Limitation" it says the "Total ASSESSED VALUE of all property cannot exceed $36,865" without saying whom that binds. The cap is in subsection E, which covers only widows, widowers and people with a total and permanent disability; subsections C and D, which give the veterans' exemptions, have none. Gila and Mohave Counties print the 2026 cap as $36,454, so ask the Assessor which figure it applies. - "Annually". The page says the affidavit "must be filed with the County Assessor annually". ARS 42-11152 requires an affidavit when initially claiming the exemption, with a duty to tell the Assessor in writing of a change that disqualifies the claimant; ask before assuming a missed year is lost. - Primary residence. For 2026 the full exemption covers the veteran's primary residence, treating a home owned with a spouse as the veteran's alone, and continues for an unremarried surviving spouse; the page says only "100% Exemption". From tax year 2027. The page does not yet say that House Bill 4168 ends the income test for veterans and surviving spouses and adds individual unemployability to the full exemption.