Mohave County Assessor's Office - Exemption Information

EXEMPTION ELIGIBILITY
GENERAL Qualifications for WIDOWS, WIDOWERS, DISABLED

ALL APPLICANTS MUST APPLY IN PERSON AT ONE OF THE 
OFFICES LISTED ABOVE
***Applications are accepted between January 2 and March 1 each year***

1. Must be a current legal resident of Arizona, and you must apply in person.
2. Value of all property owned in Arizona cannot exceed $23,991 assessed (this can be as much as $239,910 Full Cash Value on residential property).
3. Income cannot exceed $29,421 per household, or $35,305 with minor children Arizona Adjusted Gross Income (AGI) from your Arizona income tax return for 2011.
4. The exemption for which you qualify will be applied first to your property. A small portion of any remainder can be applied to your vehicle license tax. Vehicle Exemption Certificates will be for one year only, and issued only after a copy of the vehicle registration renewal is provided.
5. ARS 42-11111 provides $3,530 off the assessed value of all qualified widowed and disabled persons. Tax savings can range from approximately $150 to $500 (depends on the tax rate in your area).

ADDITIONAL Qualifications for WIDOW’S/WIDOWER’S EXEMPTION:

•  Must have been a resident of Arizona with last spouse at the time of spouse’s death; OR
• If spouse died while a resident of another state, the claimant must have established Arizona residency prior to January 1, 1969.

ADDITIONAL Qualifications for DISABLED PERSON’S EXEMPTION:

• Certification of total permanent disability signed by licensed physician or psychiatrist. The disability may be physical or mental, resulting in the person’s inability to engage in any substantial gainful activity, and must be supplied on form number DOR 82514B. *see below
• The disability must be expected to last for a continuous period of not less than 12 months. *(The "Certificate of Disability" form may be obtained from the Assessor’s office or from this link.

QUALIFYING INCOME FROM ALL SOURCES

Income cannot exceed $29,421 per household, or $35,305 with children, Arizona Adjusted Gross
Income (AGI) from your 2011 Arizona Income Tax Return.

DOES INCLUDE:

• Adjusted Gross Income from Arizona Income Tax Form 140
• Capital Gains not included in Adjusted Gross Income
• Non-taxable Strike Benefits
• Non-taxable Interest from U.S. Government
• Retirement payments from any Arizona government entity
• Retirement payments from U.S. Government
• Pension or Annuity payments not otherwise exempted

DOES NOT INCLUDE:

• Cash Public Assistance or Relief
• Railroad retirement benefits
• Social Security payments
• Arizona State Unemployment Insurance
• Veteran’s Disability Pensions
• Worker’s Compensation
• ‘Loss of Time’ Insurance
• Gifts from Non-governmental sources
• Surplus Food Relief