2008 Widow / Widower Requirements
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Filing dates are January 1 through the last working day in February each year. Failure
to file during this time may result in paying taxes for that year.
Widow/Widower shall appear in person and sign his/her exemption affidavit when applying
for the first time. Thereafter may file by mail. The first time applying, the widow/widower
must show proof of income for the prior year.
Must have resided with husband/wife in this state at the time of his/her death.
If husband/wife died in another state, widow, widower must have been a resident
of this state prior to January 1, 1969.
You must bring a death certificate, which will be returned. Widow/widower’s name
must appear on the death certificate as the surviving spouse. If property is in
joint tenancy, you may record ($14.00 charge) an original death certificate to remove
the deceased person’s name from the property. A warranty deed must be probated into
widow/widower’s name alone to receive exemption; otherwise, you will only receive
1/2 exemption. If there are three names on the property you will receive 1/3 exemption,
etc.
If a widow/widower acquires property after the last day of February, or becomes
a widow/widower after that date, such property will not be eligible for tax exemption
until the following year.
Income Limitations
ARS 42-11111.B.1: Allowable amount of income to qualify for tax
exemption:
To qualify for this exemption, the total income from all sources of all of the claimant’s
children who resided with the claimant in the claimant’s residence in the year immediately
preceding the year for which the claimant applies for the exemption shall not exceed:
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$27,434 if none of the claimant’s children under the age of eighteen years resided
with him or her in the claimant’s residence.
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$32,921 if one or more of the claimant’s children residing with the claimant in
the claimant’s residence were either:
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Under eighteen years of age.
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Totally and permanently, physically or mentally disabled, as certified by competent
medical authority as provided by law.
Income shall not include monies received from cash public assistance and relief,
railroad retirement benefits, payments received under the federal social security
act, all payments received under Arizona State unemployment insurance laws, all
payments received from veteran’s disability pensions, all payments received as workers’
compensation, the gross amount of “loss of time” insurance, and gifts from nongovernmental
sources or surplus foods or other relief in kind supplied by a governmental agency.
The exemptions from taxation are allowed in the amount of $3,292 if the person’s
total assessed value does not exceed $22,371. This exemption may only be a reduction
in tax amount depending on your assessed value. Total assessed value cannot exceed
$22,371 in the entire state (assessed value is 10% in most cases of the full cash
value). You must list all real and personal property owned in Arizona including
cars, mobile homes, etc.
Please note: order to qualify for a widow/widower’s exemption,
you are required to sign an affidavit every year.
To apply, the following documents are required:
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Death certificate
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Car registrations
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Arizona income tax return for the previous year
2008 Disability Requirements
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Filing dates are January 1 through the last working day in February each year. Failure
to file during this time may result in paying taxes for that year.
The disabled person shall appear in person and sign the exemption affidavit when
applying for the first time, thereafter may file by mail. The first time applying,
the disabled person must show proof of income for the prior year. If the disabled
person files income tax, a copy of the prior year Arizona Tax Return must be received
by the Assessor’s Office.
Must be 18 years of age or over and a resident of the State of Arizona.
Certification of 100% total and permanent disability is required by a licensed physician
or psychiatrist. Disability of person may be physical or mental resulting in that
person’s inability to engage in substantial, gainful employment.
If a person acquires property after the last day of February, or becomes disabled
after that date, such property will not be eligible for tax exemption until the
following year.
Forms for certification of disability are prescribed by the Arizona Department of
Revenue. These forms may be requested from the Assessor’s Office, which must be
filed each January or February.
Income Limitations
ARS 42-11111.B.1: Allowable amount of income to qualify for tax
exemption:
To qualify for this exemption, the income from all sources of a disabled person
and his spouse, together with the income from all sources of all children of the
claimant residing with the claimant in his or her residence in the year immediately
preceding the year for which the claimant applies for this exemption shall not exceed:
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$27,434 if none of the claimant’s children under the age of eighteen years resided
with him or her in the claimant’s residence.
-
$32,921 if one or more of the claimant’s children residing with him or her in the
claimant’s residence was under the age of eighteen years, or was totally and permanently
disabled, physically or mentally, as certified by a competent medical authority
as provided by law.
Income shall not include monies received from cash public assistance and relief,
railroad retirement benefits, payments received under the federal social security
act, all payments received under Arizona State unemployment insurance laws, all
payments received from Veteran’s Disability Pensions, all payments received as workers’
compensation, the gross amount of “loss of time” insurance, and gifts from nongovernmental
sources or surplus foods or other relief in kind supplied by a governmental agency.
The exemptions from taxation are allowed in the amount of $3,292 if the person’s
total assessed value does not exceed $22,371. This exemption may only be a reduction
in tax amount depending on your assessed value. Total assessed value cannot exceed
$22,371 in the entire state of Arizona (assessed value is 10%, in most cases, of
the full cash value).
Please note: order to qualify for a widow/widower’s exemption,
you are required to sign an affidavit every year, and a doctor’s
certification (on the prescribed Arizona Department of Revenue form) of your disability
must be signed every year by your doctor.
To apply, the following documents are required:
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Certification of disability
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Car registrations
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Arizona income tax return for the previous year