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Changes to Disabled Veterans' Exemptions in 2027

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Several changes are coming to Arizona’s Disabled Veterans’ Personal Exemptions program. The updates were part of the legislation that included the state’s Fiscal Year 2027 Budget, recently passed by Governor Katie Hobbs. The bill states the changes will take effect starting in January 2027 for Tax Year 2027.

KEY CHANGES

Income limits removed

All income limits for the disabled veteran and surviving spouse property tax exemption program have been eliminated. This means eligibility will no longer be tied to household income.

Full exemption for veterans rated 100% disabled by VA

Veterans who are rated 100% disabled by the U.S. Department of Veterans Affairs (VA), including those receiving Total Disability Based on Individual Unemployability (TDIU), may now qualify for a full property tax exemption on their primary residence.

Expanded options for surviving spouses

Surviving spouses of veterans rated 100% disabled or receiving TDIU may also qualify for a full exemption on their primary residence, even if the veteran wasn’t receiving the exemption before passing away. If the veteran had a disability rating below 100%, surviving spouses may still qualify for a partial exemption based on the disability percentage and their ownership share.

Ability to transfer the exemption when moving

Veterans with a 100% disability rating (including TDIU) and qualifying surviving spouses may transfer their exemption to a new primary residence if they apply within 60 days of the move.

Residents with questions about the new provisions or their eligibility are encouraged to contact the Maricopa County Assessor’s Office at 602-506-3406 or [email protected].

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Maricopa County Assessor's Office Welcomes New Law Modernizing Communications

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Property owners in Maricopa County will now have a faster, more convenient way to communicate with the Assessor's Office during the property error correction process, thanks to House Bill 2173, which was sponsored by Representative Livingston of Legislative District 28, championed by Maricopa County Assessor Eddie Cook, and signed into law by Governor Katie Hobbs.

Prior to HB 2173, when assessors issued a Notice of Proposed Correction to a property owner, there was no established mechanism for the property owner to respond electronically. Similarly, while property owners could file a Notice of Claim online with the Assessor's Office, the Assessor's Office was required to respond in writing. The new law allows for electronic communication at both ends of the process.

Under the new legislation, property owners who elect to communicate electronically can submit their response to a Notice of Proposed Correction or file a Notice of Claim digitally, rather than through traditional written correspondence. Assessors will be required to provide an electronic acknowledgment of receipt and may also communicate with the owner electronically if the owner opts in. All existing deadlines and procedural requirements remain in place, and any communications required to be served by certified mail will continue to follow that process.

"Our office is committed to making it easier for property owners to interact with us, and HB 2173 is a step in the right direction," said Maricopa County Assessor Eddie Cook. "Our customers expect to be able to communicate digitally, and this law helps us meet them where they are."

HB 2173 is part of the Maricopa County Assessor's Office's broader Digital First initiative, which aims to modernize operations and improve accessibility for the 4.6 million residents the office serves.

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Assessor's Office Earns National Top Workplace Award

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The Maricopa County Assessor’s Office is proud to announce it has been named one of the country’s Top Workplaces.

The office recently received the prestigious 2026 USA TODAY Top Workplaces award, which honors organizations with 150 or more employees that have created exceptional, people-first cultures. This national recognition comes after the Maricopa County Assessor’s Office was named one of AZ Central’s Top Workplaces in Arizona for 2025 and received five Workplace Culture Excellence awards.

Both the AZ Central and USA TODAY Top Workplace award winners were selected based on authentic employee feedback captured through a confidential survey conducted by the third-party HR research and technology company, Energage.

“I am so proud of our team and the ONE TEAM culture they have created and nurtured that makes our office a Top Workplace not only in Arizona, but in the entire country,” said Maricopa County Assessor Eddie Cook. “This award is a testament to the excellence, care, and dedication that each of our team members brings to our organization every day.”