Widow / Widower / Disabled EXEMPTIONS

Widow/Widower Exemption OR Disability Exemption Tax Year 2020 Qualifying Criteria

First time applicants must apply in person- Widow/Widower and Disability Applicants

Exemption Applications (Affidavit for Individual Exemption) are available at the Assessor Office front counter.  The total allowable exemption amount in 2020 is $4,047.

First Time Applicants MUST APPLY IN PERSON at the Assessor’s Office (Globe or the Payson office). 

Property Value Limit- Widow/Widower and Disability Applicants

The Total Assessed Limited Property Value of all property owned in Arizona cannot exceed $27,498.

Income Limit (2019 Income) - Widow/Widower and Disability Applicants

Income from all sources cannot exceed:

$33,722 per household – Widow/Widower and Disability Applicants

$40,456 per household with children under age 18 residing with Applicant - Widow/Widower and Disability Applicants 

Qualifying Income INCLUDES:
Adjusted Gross Income from ARIZONA Income tax forms plus any Capital Gains
Arizona Government Entity Retirement Payments
Nontaxable Strike Benefits
Nontaxable Interest from US Government
Pension or Annuity Payments not otherwise exempted
US Government Retirement Payments

Qualifying Income DOES NOT include:
Cash Public Assistance and/or Relief
Gifts from Non-government sources
Surplus Foods or other relief in kind supplied by a Governmental Agency
Loss of Time Insurance
Railroad Retirement Benefits
Social Security
Veterans Disability Pensions
Unemployment Insurance Benefits of this State
Worker's Compensation Benefits 

Residency – Widow/Widower and Disability Applicants
Must be an Arizona resident
If spouse died while a resident of another state, applicant must have established Arizona Residency prior to January 1, 1969. 

Recorded Copy of Death Certificate- Widow/Widower Applicants

Physician Certification & Signature- Disability Applicants
Disability must be total and permanent, mental or physical resulting in the inability to engage in substantial gainful activity as certified and signed by a licensed physician or psychiatrist.  Certification of Disability for Property Tax Exemption (see form below) must be expected to last for a continuous period of not less than 12 months. 

Exemption Applications are accepted January through March 1st of each year.

Widow-Widower-Disabled Exemption FAQ and Financial Statement

Certification of Disability for Property Tax Exemption


YOU MAY APPLY AT THE FOLLOWING LOCATIONS:

Payson Office:
Gila County Assessor's Office
201 W Frontier Street
Payson, AZ 85541
928-472-7973
Mon–Fri  8:00 am to 5:00 pm

Globe Office:

Gila County Assessor´s Office
1400  East Ash Street
Globe, AZ 85501
928-402-8714
1-800-304-4452 (AZ Only)
Mon–Fri  8:00 am to 5:00 pm

Exemptions Legal Reference
Article 1X sections 2, 2.1, 2.2, 2.3 of Arizona Constitution
Arizona Revised Statutes: 42-11111, 11151, 11152, 11153, 42-11 article 3
32, chapter 8, 13, 14, 17, and 19.1 or 29
Arizona Administrative Code R15-4-116