Arizona SB1749 Explained: Full Property Tax Exemption for 100% Disabled Veterans

Arizona Veterans with 100% VA Disability Rating Now Qualify for Full Property Tax Exemption

There’s major news for Arizona’s veteran community — and it’s a big win for those who’ve given the most.

With the passage of Senate Bill 1749 (SB1749) and its companion House Bill 2672, Arizona veterans with a 100% service-connected disability rating from the VA are now completely exempt from paying property taxes on their primary residence.

This landmark legislation removes the old income and property value limits that previously restricted benefits, offering long-overdue financial relief and stability to Arizona’s most disabled veterans.

🏠 Old Rules vs. New Rules — What’s Changed

🔸 Old Rules (Before SB1749/HB2672):

• Partial exemption based on disability percentage and a capped assessed value (around $4,748).

• Income limits applied (approximately $35,000–$42,000, depending on dependents).

• Property value could not exceed about $31,000 (TY 2025).

• Surviving spouses could receive a limited exemption under specific conditions.

🔹 New Rules (Under SB1749/HB2672):

• ✅ Full Property Tax Exemption — 100% disabled veterans are fully exempt from all property taxes on their primary residence.

• 🚫 No Income Limits — Qualification is based solely on your VA 100% service-connected disability rating.

• 💰 No Property Value Cap — Home value no longer affects eligibility.

• ❤️ Surviving Spouse Protection — The surviving spouse can continue the full exemption as long as they do not remarry and the home remains their primary residence.

💡 Key Benefits for 100% Disabled Veterans

✅ Full Property Tax Exemption – Your primary home is now completely exempt from all property taxes.
✅ No Income Thresholds – Qualification is based on disability rating, not income level.
✅ No Property Value Caps – Home value does not affect eligibility.
✅ Surviving Spouse Protection – Spouses of eligible veterans can continue the exemption under qualifying conditions.
✅ Pension Payments Excluded – Veterans’ pension payments are excluded when calculating income for other benefit programs.

📝 How to Apply

At this time, Pima County and other Arizona counties are awaiting further guidance on how to implement and process applications for this new exemption.

According to a representative from the Pima County Assessor’s Office, they are currently creating an interest list for veterans who wish to be notified once the application process is finalized.

📞 To be placed on the Pima County callback list, call 520-724-7500 and ask to be added to the interest list for the 100% Disabled Veteran Property Tax Exemption (SB1749).

Once final procedures are released, the Assessor’s Office will contact those on the list with step-by-step instructions on how to apply and what documentation will be required.

For veterans residing in other counties, check directly with your local County Assessor’s Office or visit the Arizona Department of Veterans’ Services website for updates as statewide guidance becomes available.

🎖️ Why This Matters

This new law represents a significant victory for Arizona’s veteran community, providing long-term housing security and eliminating property tax burdens for those with a 100% service-connected disability rating.

It’s a well-deserved acknowledgment of sacrifice and service — and an important step toward supporting veterans’ stability and independence in homeownership.

🏡 Veterans: Own Your Home with Confidence

If you’re a 100% service-connected disabled veteran or the surviving spouse of one, this new exemption could make a major difference in your homeownership costs.