Pima County Assessor: Disabled Veteran Exemption

The exemption is the State's, under ARS 42-11111; the Arizona entry explains it and House Bill 4168's changes from tax year 2027. The Pima County Assessor's Valuation Relief Section (240 N. Stone Avenue, Tucson; 520-724-7500; [email protected]) decides claims in the county. The 2027 change. The Assessor's notice says HB 4168 takes effect for tax year 2027 (first half due October 1, 2027). A veteran already approved keeps the exemption on the 2026 taxes. A veteran who applied for 2026 but was over the income threshold "will be reviewed for consideration under the new law for Tax Year 2027", so need not refile. Missing March 1. Filing between the first Monday in January and March 1 is required, and missing it waives the exemption for the year (ARS 42-11153(A)). Subsection (B) lets a person with a disability exempt under 42-11111 petition the Board of Supervisors to redeem the waiver at any regular meeting, "except that taxes that were due and payable before the petition was submitted may not be refunded or abated". The Assessor's waiver form instead says: "If taxes have become due, this application will not be processed and is hereby denied". The statute bars only refunding or abating taxes already due when the petition is filed; it does not bar the Board from hearing the petition, and taxes not yet due when it is filed, such as a second half not yet due, are not caught by the bar. A veteran who missed the deadline should file the petition promptly and cite subsection (B).