Show All Answers

1. Who is entitled to an exemption?

Eligible widows, widowers and totally disabled persons age 17, or over, may be eligible.

2. If qualified, how does one benefit?

You may receive a reduction in your property value for tax purposes. Any dollar amount of the exemption that is unused may be applied against the value of personal property or vehicle subject to special property taxes.

3. Is the exemption for my house only?

No, the exemption is applied to the real estate first, then to a mobile home or an automobile.

4. Can I receive the exemption for my vehicle only?

Yes, you can apply for the disability or widow exemption for vehicle only. You do not have to own real property.

5. What are the qualifications?

• You must be a resident of Arizona.
• Total assessed valuation of your property cannot exceed $29,418.
• The total household income limit for widows, widowers, and disabled persons with no children under age 18 residing with the claimant cannot exceed $36,077 for the 2023 tax year.
• The total household income limit for widows, widowers, and disabled persons with children under age 18 residing with the claimant cannot exceed $43,733 for the 2023 tax year.
• Excluding social security and veteran’s disability.
• The disability must be total, permanent and certified by an Arizona licensed physician.

*Income Levels and Assessed Value Limits are updated annually on or before December 31st by the Department of Revenue. The above income levels and Assessed Value Limits are for tax year 2023.

6. When and where do I apply?

• Applications must be submitted by the last day of February of the year for which you are applying
• First time applicants must apply in person at the Graham County Assessor’s office
• 921 Thatcher Boulevard
  Safford , AZ 85546

7. What documentation is required?

For your convenience forms are fillable and printable below or may be obtained at the Graham County Assessor’s Office.

Widows & Widowers

• Application - Affidavit for Tax Exemption Credit: form (DOR 82514) (PDF)
• Copy of spouse's recorded Death Certificate. (If the spouse died out of state, the widow/widower must prove residency in Arizona prior to January 1, 1969.)
• Proof of Arizona Adjusted gross income for entire household for previous year - AZ Income Tax Return with all schedules and any untaxed capital gains, pension or retirement benefits, *Social Security and / or Veterans disability payments. If you do not file income tax returns you may contact our office to discuss alternative acceptable income verification documents. *Social Security and VA Disability income is not used for qualification.

Disabled Person

• Application - Affidavit for Tax Exemption credit:form (DOR 82514) (PDF)
• Certification of Disability: (DOR82514B) (PDF) - Certifying total and permanent disability and signed by a licensed physician.
• Proof of Arizona Adjusted gross income for entire household for previous year - AZ Income Tax Return with all schedules and any untaxed capital gains, pension or retirement benefits, *Social Security and / or Veterans disability payments. If you do not file income tax returns you may contact our office to discuss alternative acceptable income verification documents. *Social Security and VA Disability income is not used for qualification.