Yavapai 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 Yavapai County Assessor decides claims in the county. Applying. Applications are taken in person only, with a customer service representative at the Prescott or Cottonwood office, Monday to Friday, 8 a.m. to 5 p.m., from the first Monday in January to the last business day in February. Bring an Arizona driver's licence and a VA award letter giving the percentage, or the individual unemployability decision, preferably dated within the last twelve months. ARS 42-11153 runs the window to March 1, so in a year when March 1 is a weekday, as in 2027, a claim filed that day is in time. What it is worth. At a 100% service-connected rating the veteran's primary residence is fully exempt. A lower service-connected rating, or a nonservice-connected rating up to 100%, gets the State's yearly amount of assessed value times the rating, applied to real property first and then to an unaffixed manufactured home or vehicle registration. The Assessor's page also describes individual unemployability as reaching the full exemption; that is the tax year 2027 text, and the tax year 2026 text names only the 100% rating. The income test. For 2026 household income may not exceed the State's limit; the Assessor does not print the 2026 figures and asks applicants to call. From tax year 2027 the income test no longer applies to veterans or their surviving spouses. Where the 2026 notice is narrower or looser than the law. - "Applicants must have been honorably discharged". The statute's definition of a veteran is service ended "under honorable conditions", which includes a general discharge. - It says household income leaves out "military pensions". The statute leaves out veterans pensions, Social Security and certain other payments, but counts retirement pay from a United States programme, so military retired pay counts for 2026. A retiree near the limit should work it out before filing. - It says a surviving spouse may continue the full exemption if the spouse "remain[s] in the home". The 2026 text, House Bill 2792, moved the continuation to the surviving spouse's own primary residence until remarriage, and from 2027 the full and scaled exemptions follow the spouse to the spouse's primary residence.