Arizona / State / 57th Legislature, Second Regular Session (2026)
House Bill 2792 (Laws 2026, chapter 2) Limited the full veteran exemption to the primary residence for tax year 2026 and widened the income test’s wording
Expands and restricts Counts a home owned with a spouse as the veteran's, but limits the full exemption to the primary residence.
An emergency act signed February 12, 2026, applying to tax years after December 31, 2025. It replaced "the property" with the veteran’s primary residence, treated a home owned with a spouse as owned solely by the veteran, tied the surviving spouse’s continuation to the spouse’s primary residence, and made the income limit apply "to qualify for an exemption under this section" rather than "this exemption". Chapter 82 (House Bill 2120, June 4, 2026) reprinted the same text and added Social Security letters as proof of total and permanent disability.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done, House
- In committee Done, House Ways and Means and Rules
- Passed one chamber Done, House
- Passed both chambers Done, Senate
- Signed by the governor Done, Emergency measure, effective on signature
- In effect Done,
Sponsors
- Michael Carbone
What it touches
- A.R.S. § 42-11111
Catalog entry
Official record
Read House Bill 2792 (Laws 2026, chapter 2) on the jurisdiction's own record