Pinal County Assessor: Disabled Veteran Property Tax Exemption
How the Pinal County Assessor runs the State exemption for 2026: a first claim in person between the first Monday in January and the end of February, with the 2025 Arizona return, under the $39,865 income limit. Its page applies the widows' and disabled persons' $36,454 assessed value cap to veterans, which the statute does not, and does not mention the full exemption at 100%.
Also called: property tax, assessor, 42-11111, personal exemption, income limit, $4,873, $36,454, HB 4168, renewal, Florence, Casa Grande, San Tan Valley.
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 Pinal County Assessor decides claims in the county.
Applying. The Assessor takes claims from the first Monday in January through the last day of February. A first claim must be made in person, at the main office in Florence (31 N. Pinal Street, Building E; 520-866-6361) or the branch offices in Apache Junction, Casa Grande, Maricopa and San Tan Valley; call or email if you cannot come in. Later filings can be made by mail with a notarized form. Bring a copy of the VA disability letter, the 2025 Arizona income tax return, the prior year's tax bill or valuation card for every property you own in Arizona, plate numbers for every vehicle with its title or tax bill, and an Arizona driver licence or ID.
The 2026 figures. The Assessor's page lists two income limits, $39,865, or $47,826 with a child under 18 at home, counting income from all sources except Social Security. ARS 42-11111(J) also leaves out railroad retirement, veterans pensions, workers' compensation and public assistance, and VA disability compensation is not part of adjusted gross income in the first place. The Assessor's general exemptions page gives the partial amount for 2026 as $4,873 of assessed value; for a veteran rated below 100%, or with a nonservice-connected rating, the statute multiplies it by the rating.
Where the page is narrower than the statute. It lists as a qualification that "Total Net Assessed valuation in Arizona cannot exceed $36,454". That cap is the indexed limit in subsection E, which governs only the exemption for widows, widowers and persons with a total and permanent disability. Subsections C and D, which give the veterans' exemptions, set no value limit, so a veteran whose Arizona property is assessed above $36,454 is not barred and should cite them. The page also calls the benefit "a limited property tax exemption" and never says that subsection C fully exempts the primary residence of a veteran with a 100% service-connected rating.
The 2026 deadline. ARS 42-11153(A) runs the filing window to March 1, a day past the end of February the Assessor prints, and subsection (B) lets a person who missed it ask the Board of Supervisors to redeem the waiver.
Renewal. The Assessor has moved to a three-year cycle: claimants are not asked to reapply every year, but must check each year that their income still qualifies and report anything that disqualifies them, and the office mails a renewal application when verification is due.
From tax year 2027. The page does not yet say that House Bill 4168 ends the income test for veterans and surviving spouses, adds individual unemployability to the full exemption, and lets a surviving spouse claim on the spouse's own home. Ask the Assessor how it will apply the new text to 2027 claims.
Thresholds
Thresholds for Pinal County Assessor: Disabled Veteran Property Tax Exemption
Gate
Rule
Full at a 100% service-connected rating; scaled below it
A 100% service-connected rating fully exempts the primary residence. A lower service-connected rating, or a nonservice-connected rating, gets $4,873 of assessed value times the rating for 2026.
Household income limit for 2026
For 2026 the Assessor applies $39,865, or $47,826 with a child at home, with Social Security left out. The statute ends the limit for veterans from tax year 2027.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.