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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.”

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Arizona Passes Landmark Legislation to Protect Homeowners from Deed Fraud

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Arizona homeowners will now have stronger protections against the growing threat of title and deed fraud thanks to Senate Bill 1479, which received unanimous support in the Arizona Senate and has been signed into law by Governor Katie Hobbs.

This comprehensive bipartisan measure was sponsored by Senator Frank Carroll, co-sponsored by Representatives Selina Bliss and Patricia Contreras, and championed by Maricopa County Assessor Eddie Cook, county agencies across Arizona, the Governor’s Office, the Attorney General’s Office, and industry stakeholders.

This pivotal legislation introduces several major reforms to Arizona’s property system, like closing legal loopholes and imposing stricter penalties on those who exploit them, to better safeguard property owners from becoming victims of deed fraud - an issue that has surged nationwide.

With a forged signature and fraudulently recording property documents, criminals can unlawfully transfer ownership or attempt to leverage property that doesn’t belong to them, oftentimes before the true owner even realizes that their property has been sold, leaving them with costly legal battles to reclaim what they already own. It’s a crime that can target anyone – first-time homebuyers, seniors, and families.

According to a 2025 survey from the National Association of Realtors, Arizonans lost nearly $50 million to real estate fraud in 2024 alone.

“A home is often a family’s most important investment, both financially and emotionally,” said Maricopa County Assessor Eddie Cook. “Deed fraud robs people of far more than property; it steals their sense of security. SB 1479 puts real guardrails in place to protect Arizona homeowners, and I’m proud our office helped lead this effort.”

With the passage of SB 1479, Arizona will now lead the nation in making deed fraud more difficult by directly addressing the threat through six key components.

Anyone recording a document in person at a county recorder’s office must present valid photo identification, with limited exceptions for trusted industry professionals such as escrow officers, attorneys, and financial institutions.
County assessors must create an opt-in alert system by January 1, 2027, to notify property owners whenever ownership of their property changes or the mailing address on record changes. This early-warning system will help owners respond to fraud attempts before damage is done. Buyers and sellers must now provide mailing addresses and phone numbers, with an option to include email addresses, on an Affidavit of Legal Value, giving officials and owners better tools to confirm legitimate transfers. Submitting false property documents will now be a Class 5 felony, upgraded from a Class 1 misdemeanor, reflecting the severity and financial harm caused by deed fraud. SB 1479 repeals the law at the center of the recent Arizona Supreme Court Case, Dominguez v. Dominguez, which could allow a forged deed to stand as valid if it went uncontested for five years. This fixes that issue and helps ensure forged documents cannot gain legitimacy through legal loopholes. Notaries must now obtain a thumbprint in their journal for most deeds and other real estate documents. Remote notarizations are exempt only if a video recording verifies the signer’s identity and is retained for at least seven years.

Combating deed fraud has been a top priority for Cook and the Maricopa County Assessor’s Office since 2024. Last year, the Assessor’s Office hosted a Title Deed Fraud Seminar, which brought together industry experts, county officials, and state lawmakers to better understand the increasing issue of deed fraud and devise proactive measures to deter it. Cook said these strong partnerships and collaborations were key to the bill’s success.

“Together, we created practical, meaningful solutions that will have an immediate impact in preventing fraud and strengthening public trust,” said Cook. “This legislation provides the early alerts, verification safeguards, and legal teeth we need to stop criminals before harm is done.”

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Bulk Data Downloads Now Free and Easily Accessible

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In a continued effort to increase transparency and expand public access to property information, the Maricopa County Assessor’s Office has launched a new online resource allowing users to freely download detailed datasets and bulk property reports directly from the Assessor’s website. These datasets, previously available only through formal requests or for purchase, are now accessible with just a few clicks.

For years, producing these reports required significant time and staff resources. With the implementation of the AA-GAMA assessment system in October 2022, the Assessor’s Office can now generate these datasets through automated processes, making public access faster, easier, and more efficient.

“This is another step forward in our commitment to transparency and exceptional customer service,” said Maricopa County Assessor Eddie Cook. “Our team has worked hard to modernize our systems so property owners and members of the public can get the information they need without barriers, delays, or unnecessary costs. Making these datasets freely available helps ensure our property tax system remains open, accessible, and easy to understand.”

There are over a dozen reports and bulk files offered on the new Data Downloads page, including Geospatial data. Users can still access parcel-specific or individual account information by searching for and selecting the particular property on the Assessor’s Office website.

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2027 Notices of Value Mailed to Nearly 1.75 Million Property Owners

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The Maricopa County Assessor’s Office is delivering Notices of Value to nearly 1.75 million property owners this week, about 12,000 more than last year. Values for real property, or parcels, are established a year in advance in Arizona, so these Notices will apply to the 2027 tax year.

The Assessor’s Office determines two values every year for each property – Full Cash Value and Limited Property Value.

Full Cash Value (FCV) reflects market conditions and can change by any amount annually. Due to recent shifts in the real estate market, the median FCV decreased for three property types, while three experienced increases.

The three property types seeing dips in median FCVs are Single Family Residential (-1.9%), Condominiums (-3.5%), and Apartments (-8.9%). Meanwhile, Manufactured Housing, Commercial, and Vacant Land have median FCV increases of 2.7%, 4.1%, and 5.2%, respectively.

The total FCV of all real property in Maricopa County for tax year 2027 is more than $1.14 trillion.

“We know a person’s home, business, or land is often their most treasured asset, so Notices of Value can raise important questions for property owners,” said Maricopa County Assessor Eddie Cook. “That is even more likely with this Notice, as some property types saw modest decreases and others experienced increases. Our team works year-round to ensure property values are accurate, consistent, based on verified market data, and comply with Arizona law.”

The other key number listed on the Notice is Limited Property Value (LPV), which is used to calculate property taxes. The median LPV of all property types continued to rise due to Proposition 117.

Since going into effect in 2015, voter-approved Proposition 117 has governed how LPV is calculated. If there are no significant changes to the property or its use, the LPV can increase by up to 5% but never exceed the FCV.

“Although market values may fluctuate, Arizona’s Proposition 117 continues to provide important protections for property owners by limiting how much taxable value can increase each year,” said Assessor Cook. “That safeguard remains a key part of ensuring stability and predictability in the property tax system.”

If a property owner believes their property has received an improper FCV or legal classification, they have 60 days after the mailing date to file an administrative appeal with the Assessor’s Office. LPV cannot be appealed.

“I encourage every property owner to review their Notice carefully and reach out to our office if they need assistance — we are here to help,” said Assessor Cook.

The Maricopa County Assessor's Office website offers resources such as FAQs and educational videos to help property owners better understand the valuation process and the factors that influence property values. For additional questions or concerns, contact the Assessor’s Office at 602-506-3406 or [email protected].

Median Values

	FCV 2026	FCV 2027	FCV % Change	LPV 2026	LPV 2027	LPV % Change
Vacant Land	82,300	86,600	5.2%	19,756	20,365	3.1%
Single Family Residential	408,100	400,500	-1.9%	225,596	236,875	5%
Condominium	271,500	262,000	-3.5%	128,208	134,619	5%
Apartment	613,100	558,700	-8.9%	159,157	167,115	5%
Commercial	1,088,129	1,132,201	4.1%	575,926	604,547	5%
Manufactured Housing	119,018	122,245	2.7%	75,085	78,747	4.9%

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Business Personal Property Statement Mailed with Updated Exemption Amount

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The Business Personal Property Statutory Exemption is increasing to $500,000 in Tax Year 2026 for qualifying Class 1 and Class 2 Personal Property types.

If the Business Personal Property (BPP) had a Full Cash Value (FCV) below the $500,000 threshold as of Dec. 31, 2025, and assets have not been acquired that result in a FCV above the statutory exemption, the BPP owner may not need to file an Arizona Business Personal Property Statement (AZDOR 82520 form).

If the FCV for 2025 was over $500,000, or if under $500,000 but assets acquired since caused the value to exceed the exemption amount, BPP owners should e-file their 2026 BPP Statement.

We mailed the BPP Statement (AZDOR 82520 form) to all businesses in Maricopa County on Friday, Jan. 9, 2026.

The deadline to file the BPP Statement is Wednesday, April 1, 2026.

If you have any questions or need assistance, please contact the Maricopa County Assessor’s Office Business Personal Property Unit at 602-506-3386 or [email protected].

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Property Tax Exemption for 100% Service-Connected Disabled Veterans

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Arizona veterans with a 100% service-connected disability rating may be exempt from property taxes on their home if they meet the requirements. This change went into effect on Jan. 1, 2026, after legislation amended the already existing Personal Exemption program.

To be eligible for the full exemption, the individual must be honorably discharged and have a 100% service-connected disability rating shown on their VA Benefits letter. It is not based on the compensation payment level. Additionally, they must meet the residency and income requirements that apply to all Personal Exemption applicants.

Subsequently, the newly implemented legislation also clarifies that payments from veteran pensions and veteran disability pensions should be excluded from the income sources when determining eligibility for the Personal Exemption and eliminates the assessed property value limitation for veterans. (The property value limitation still applies for other Personal Exemption applicant groups.)

This full exemption may be applied only to the qualified veteran’s Primary Residence.

The exemption may be continued by the surviving spouse of a veteran with an honorable discharge and 100% service-connected disability if the property was granted and is currently receiving the exemption under the veteran, and the home remains the surviving spouse’s Primary Residence, and the spouse does not remarry.

Qualified veterans must apply for the Personal Exemption program with the County Assessor and be approved. Applications are due by Feb. 28 or by Sept. 1, with an approved Exemption Deadline Waiver.

For more information on the Personal Exemption program, click here.

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Fiscal Year 2025 Annual Report Now Available

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The Maricopa County Assessor’s Office is proud to announce the release of our Fiscal Year 2025 Annual Report.

This year’s report highlights our continued commitment to transparency, innovation, and service to the residents of Maricopa County. It details key achievements from the past year — including expanded digital access, improved customer experience, streamlined operations, and major legislative accomplishments — all while remaining nearly $500,000 under budget.

The report also celebrates our recognition as a 2025 Arizona Top Workplace, a National Association of Counties Achievement Award recipient, and winner of the Arizona Association of Counties Summit Award for Employment and Training.

Assessor Eddie Cook shared, “Fiscal Year 2025 was a year of collaboration, innovation, and progress for our office. I’m incredibly proud of our team’s dedication to serving the public with fairness, transparency, and integrity.”

The FY2025 Annual Report offers a comprehensive look at how our office works to ensure fair and equitable property valuations, advocate for common-sense policies, and deliver best-in-class service to Maricopa County residents.